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Keywords: abuse
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Journal Articles
The ATA Journal of Legal Tax Research (2018) 16 (2): 1–23.
Published: 01 September 2018
... innocent spouse cases, and find that the recent rule changes have significantly modified the impact of various factors. Changes to some factors were stated objectives of the rule change; for example, abuse now has an increased impact on innocent spouse rulings. However, some changes appear to be side...