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Authors

Delaine Frangos

Document Type

Article

Media Type

Text

Abstract

An examination of Dunn Trust v. Commissioner, wherein the Supreme Court refused to expand the 5-year rule of section 355 to encompass an indirect distribution. This narrow application of the 5-year rule shifts emphasis to the device clause, the more appropriate provision for evaluating sham separations.

First Page

113

Last Page

132

Publication Date

11-1-1987

Department

College of Law

ISSN

0734-1490

Language

eng

Publisher

Northern Illinois University Law Review

Suggested Citation

Delaine Frangos, Note, Edna Louis Dunn Trust v. Commissioner: A Movement from the 5 Year Rule to the Device Clause Under Section 355, 7 N. Ill. U. L. Rev. 113 (1987).

Included in

Law Commons

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