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August 22, 2008

Ninth Circuit Issues First Impression of Tax Code Provision

Ordlock v. Commissioner of Internal Revenue, __ F.3d ___ (9th Cir. 2008) required the Ninth Circuit to give a first impression interpretation of 26 U.S.C. § 6015 and the interplay between federal income tax law and California community property law. The government won... :-) It is a very interesting analysis, focusing on the meaning of the word "determine" as well as legislative history.

August 22, 2008 | Permalink


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