Title
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Tax Lawyer, Vol. 55, No. 2 RATIONALIZING THE FEDERAL INCOME TAX LAW 363 363 SIMPLIFYING AND RATIONALIZING THE FEDERAL INCOME TAX LAW APPLICABLE TO TRANSFERS IN DIVORCE Deborah A. Geier* Sometimes the complexity in our tax law is defended as a necessary evil to conform the law to the underlying theory informing it. Some also say that, since ours is a complex economy and society, our tax system is necessarily complex, and those engaged in complex transactions can afford to pay for the complex tax...

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