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Keywords: Establishment Clause
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Journal Articles
An Exegesis of the IRC §107 Housing Exclusion
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (2): 16–33.
Published: 01 September 2014
.... A historical context and modern-day application of the law, based on clergy (spouse) interviews, is provided. The current legal tenor suggests the housing allowance is unconstitutional because it violates the Establishment Clause. Entanglement (based on the three-prong Lemon Test) is analyzed. The analysis...
