Document Type

Article

Publication Date

8-28-1995

ISSN

1048-3306

Publisher

Tax Analysts

Language

en-US

Abstract

Context determines the meaning of legal rules, especially tax rules. The Nunn-Domenici proposal to restructure the U.S. income tax system on consumption tax lines (S. 722, 104th Cong.) will have an impact on nonprofits that provides an illustration of this principle.

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