Section 121(D)(10): An Article Addressing an Article
Posted: 11 Feb 2005
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: 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
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