Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312

Authors

Robert L. Miller

Recommended Citation

Robert L. Miller, Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312, 35 Fla. L. Rev. 859 (1983).
Available at: https://scholarship.law.ufl.edu/flr/vol35/iss5/4