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.
Recommended Citation
Kahn, Douglas A. and Jeffrey H. Kahn. "The Agency Exception to the Anticipatory Assignment Doctrine." Tax Notes 146 (2015): 555-558.
Comments
Reprinted with the permission of Tax Analysts.