Deferred Compensation and the Supreme Court

Taxes, Vol. 60, p. 684, 1982

11 Pages Posted: 6 Sep 2009

See all articles by Dennis S. Karjala

Dennis S. Karjala

Arizona State University College of Law

Date Written: 1982

Abstract

This article responds to arguments that deferred compensation agreements are an unwarranted form of tax avoidance and that a regrettable dichotomy has arisen between the decisions of the Supreme Court and the lower federal courts in this area. This, however is not true, for the accounting provisions under Section 446(b) provide an adequate means of checking any abuse that may arise in the area of deferred compensation. Lucas v. Earl and United States v. Basye do not negate Supreme Court jurisdiction over either the income tax law or deferred compensation arrangements.

Keywords: Tax Law, Internal Revenue Code Seciton 446(b), Deferred Compensation

Suggested Citation

Karjala, Dennis S., Deferred Compensation and the Supreme Court (1982). Taxes, Vol. 60, p. 684, 1982. Available at SSRN: https://ssrn.com/abstract=1467858

Dennis S. Karjala (Contact Author)

Arizona State University College of Law ( email )

Box 877906
Tempe, AZ 85287-7906
United States
480-965-4010 (Phone)
480-965-2427 (Fax)

HOME PAGE: http://www.public.asu.edu/~dkarjala

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