More Yet on Mizell
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T01:12:22.000 | |
dc.date.accessioned | 2020-06-29T22:54:05Z | |
dc.date.available | 2020-06-29T22:54:05Z | |
dc.date.embargo | 2017-11-01 | |
dc.date.issued | 2004-04-09 | |
dc.description.abstract | <p>The announcement on October 20, 2003, that the Internal Revenue Service was entering a non-acquiescence in the appellate court decision of <em>McNamara v. Commissioner</em><sup>1 </sup>signaled that more cases would be filed in the long line of court decisions since <em>Mizell v. Commissioner</em>.<sup>2 </sup>Two more Tax Court cases<sup>3 </sup>have confirmed that the Internal Revenue Service is continuing to audit returns involving rental of land (and other property) to a family-owned entity and to assert self-employment tax liability on the rents involved.</p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol15/iss8/1/ | |
dc.identifier.articleid | 1726 | |
dc.identifier.contextkey | 10982435 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol15/iss8/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3202 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol15/iss8/1/AgLawDigest_v15n08_01.pdf|||Fri Jan 14 17:49:43 UTC 2022 | |
dc.subject.disciplines | Agricultural and Resource Economics | |
dc.subject.disciplines | Agricultural Economics | |
dc.subject.disciplines | Agriculture Law | |
dc.subject.disciplines | Public Economics | |
dc.title | More Yet on Mizell | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | 128290c3-95e9-4032-ad60-60571a4e62b5 | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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