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Document Type

Article

Media Type

Text

Abstract

This Article examines I.R.C. § 6013(e). The provision is intended to protect an innocent spouse from tax liability where a joint return is filed by one spouse who understates or misstates the joint return's taxable income, through no fault of the innocent spouse. This Article concludes that certain changes in LR.C. § 6013(e) are necessary in order for this provision to provide the equitable relief which all innocent spouses should enjoy.

First Page

33

Last Page

66

Publication Date

11-1-1987

Department

Other

ISSN

0734-1490

Language

eng

Publisher

Northern Illinois University Law Review

Included in

Law Commons

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