United States Treaty Obligations, Revenue Laws and New Section 7852(d) of the Internal Revenue Code

Authors

Irwin Halpern

Abstract

This article will thus examine new section 7852(d) of the Code: its constitutional and judicial bases, statutory predecessors, and policy implications and ramifications.

Recommended Citation

Halpern, Irwin (1989) "United States Treaty Obligations, Revenue Laws and New Section 7852(d) of the Internal Revenue Code," Florida Journal of International Law: Vol. 5: Iss. 1, Article 1.
Available at: https://scholarship.law.ufl.edu/fjil/vol5/iss1/1