Sec. 1491 - Internal Revenue Code

Charles W. Adams, University of Tulsa College of Law

Originally published in TAXES - The Tax Magazine. Copyright CCH, a Wolters Kluwer business © 1971.

Abstract

The author, a member of the California State Bar and consultant, Euro-Dutch Trust Company, George Town, Grand Cayman, B. W. I., explores the background and legislative history of Section 1491, clarifying its application in accordance with Congressional intent.