The Agency Exception to the Anticipatory Assignment Doctrine

Authors

Douglas A. Kahn, University of Michigan Law SchoolFollow
Jeffrey H. Kahn, Florida State University College of LawFollow

Document Type

Article

Publication Date

5-2015

Abstract

In this article, the authors discuss the agency exception to the anticipatory assignment of income doctrine and explain the policy justification for the exception.

Comments

Reprinted with the permission of Tax Analysts.

Recommended Citation

Kahn, Douglas A. and Jeffrey H. Kahn. "The Agency Exception to the Anticipatory Assignment Doctrine." Tax Notes 146 (2015): 555-558.