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Recent Developments

Taxation

Recent Developments in Federal Income Taxation: The Year 2019

This Article summarizes and provides context to understand the most important developments in federal income taxation for the year 2019. The items discussed primarily consist of the following: (i) significant amendments to the Internal Revenue Code; (ii) important judicial decisions; and (iii) noteworthy administrative rulings and regulations promulgated by the Treasury Department and the Service. ...

Erwin N. Griswold Lecture