Section 121(D)(10): An Article Addressing an Article

Posted: 11 Feb 2005

See all articles by Gail Levin Richmond

Gail Levin Richmond

Nova Southeastern University - Shepard Broad College of Law

Abstract

In a practice article, Gail Levin Richmond of Nova Southeastern University discusses changes to section 121 added by the American Jobs Creation Act of 2004 and questions whether the use of the indefinite article "a" instead of the definite article "the" expands the group of taxpayers affected by the legislative change.

Suggested Citation

Richmond, Gail Levin, Section 121(D)(10): An Article Addressing an Article. Tax Notes, Vol. 106, No. 7, February 14, 2005, Available at SSRN: https://ssrn.com/abstract=665831

Gail Levin Richmond (Contact Author)

Nova Southeastern University - Shepard Broad College of Law ( email )

3305 College Avenue
Ft. Lauderdale, FL 33314
United States

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