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Ellen P. Aprill

Inadvertence and the Internal Revenue Code: Federal Tax Consequences of State Unclaimed Property Laws

Publication Title
Inadvertence and the Internal Revenue Code: Federal Tax Consequences of State Unclaimed Property Laws
Faculty Member
First Name
Ellen
Last Name
Aprill
Publication Type
Publication Year
2000
Citation
62 U. Pitt. L. Rev. 123 (2000)
Publication Link
https://ssrn.com/abstract=231229

The Integral, the Essential, and the Instrumental: Federal Income Tax Treatment of Governmental Affiliates

Publication Title
The Integral, the Essential, and the Instrumental: Federal Income Tax Treatment of Governmental Affiliates
Faculty Member
First Name
Ellen
Last Name
Aprill
Publication Type
Publication Year
1998
Citation
23 J. Corp. L. 803 (1998)
Publication Link
https://ssrn.com/abstract=924607
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