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"Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, Related Party Debt"     1

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Importance Of Lawyers In International Tax Policy Design And Development: An Exploration And Extension Of The Legal-Economic Literature"	(2019) 42 University of New South Wales Law Journal 269	Kayis-Kumar, Ann	Australia	circa 2019	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(2000) 53 Tax LR 137	(2000) 53 Tax LR 137		India	circa 2000			1
"Debt or Equity? An Empirical Analysis of Tax Court Classification During the Period 1955 – 1987"	(1990) 47 Tax Notes 707	Tax Notes	United States	circa 1990			1
"The Unitary Method and the Myth of Arm ’ s Length"	(1986) 30 Tax Notes 625	Tax Notes	United States	circa 1986			2
Lane Lane v United States	742 F2d 1311	United States Court of Appeals, Eleventh Circuit	United States	27 Sep 1984	WorldLII		9
Dickman v Commissioner	465 US 330; 79 L Ed 2d 343; 104 SCt 1086	United States Supreme Court	United States	16 Apr 1984	WorldLII		40
McA Inc v United States	685 F2d 1099	United States Court of Appeals, Ninth Circuit	United States	27 Aug 1982	WorldLII		4
First National Bank of Boston v Bellotti	435 US 765; 55 L Ed 2d 707; 98 SCt 1407	United States Supreme Court	United States	26 Jun 1978	WorldLII		284
Your Host Inc v Commissioner of Internal Revenue	489 F2d 957	United States Court of Appeals, Second Circuit	United States	11 Dec 1973	WorldLII		4
Federal Income Tax Significance of Corporate Debt: A Critical Analysis and a Proposal ’	(1971) 26 Tax LR 369		India	circa 1971			1
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Morrissey v Commissioner	296 US 344; 80 L Ed 263; 56 SCt 289	United States Supreme Court	United States	16 Dec 1935	WorldLII		62
Zuckman v United States	524 F2d 729; 207 Ct Cl 712		United States	circa 1971	Westlaw		5
Albertson's, Inc v Commissioner	95 Tax Cas 415		United Kingdom	circa 1971			2
Anchor National Life Insurance v Commissioner	93 Tax Cas 382		United Kingdom	circa 1971			2
Jewel Tea Co v United States	90 F2d 451		United States	circa 1971	Westlaw		16
Foster v Commissioner	80 Tax Cas 34		United Kingdom	circa 1971			9
68 FR 53447	68 FR 53447			circa 1971			1
Larson v Commissioner	66 Tax Cas 159		United Kingdom	circa 1971			4
Litton Business Systems v Commissioner	61 Tax Cas 367		United Kingdom	circa 1971			2
61 FR 21989	61 FR 21989			circa 1971			1
58 Tax Cas 10	58 Tax Cas 10		United Kingdom	circa 1971			2
48 FR 14389	48 FR 14389			circa 1971			1
34 Irb 380	34 IRB 380	Immigration and Refugee Board of Canada	Canada		CanLII		1