More Yet on Mizell

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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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