Use and Abuse of Section 704(c)

Authors

• Laura Cunningham, Benjamin N. Cardozo School of Law

Abstract

This article examines the section 704(c) regulations in detail, in an attempt to gauge the scope of the anti-abuse rule. Part II describes the history of section 704(c) and the regulations construing it. Part III evaluates the anti-abuse rule in particular. It concludes that a narrow reading of the rule is appropriate and consistent with subchapter K as a whole.

Recommended Citation

Laura Cunningham, Use and Abuse of Section 704(c), 3 Fla. Tax Rev. (1998).
Available at: https://scholarship.law.ufl.edu/ftr/vol3/iss1/3