Abstract

http://ssrn.com/abstract=1082147
 


 



Improving the Principal Residence Disaster Relief Provisions


Francine J. Lipman


University of Nevada, Las Vegas - William S. Boyd School of Law


Tax Notes, Vol. 66, No. 859, 1995

Abstract:     
In this article, the author proposes a simple statutory solution to an inequity in the disaster relief provisions of the Internal Revenue Code. Using two hypothetical taxpayers, the paper demonstrates that similarly situated disaster-struck taxpayers may not be treated equally. She then analyzes the Service's position in this area, including a discussion of case law in which she focuses on the interactions between sections 1033 and 1034. The author then reviews legislative history to discern Congress's intent when it enacted section 1034. Finally, in her conclusion, the author sets forth a simple statutory amendment to remedy this inequity.

Number of Pages in PDF File: 8

Keywords: disaster relief, residence, tax policy

JEL Classification: H24, K11, K34, R52

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Date posted: January 10, 2008  

Suggested Citation

Lipman, Francine J., Improving the Principal Residence Disaster Relief Provisions. Tax Notes, Vol. 66, No. 859, 1995. Available at SSRN: http://ssrn.com/abstract=1082147

Contact Information

Francine J. Lipman (Contact Author)
University of Nevada, Las Vegas - William S. Boyd School of Law ( email )
4505 South Maryland Parkway
Box 451003
Las Vegas, NV 89154
United States
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