Publication Date
6-2020
Document Type
Survey Article
Abstract
In the year 2019, the federal courts within the Eleventh Circuit handed down several notable opinions on federal tax issues. This Article surveys two of those opinions involving the taxation of shareholder loans to S corporations and the application of gross valuation-misstatement penalty to partnerships.
Recommended Citation
Nikolai Karetnyi and Rouxi Zhang, Federal Income Taxation, 2019 Eleventh Circuit Survey, 71 Mercer L. Rev. 1037 (2020).