The Taxation of Notional Principal ontracts after Notice 89-21: A Clear Reflection of Income or an Abuse of the Commissioner's Discretion?

Authors

Albert J. Vernacchio

First Page

515

Recommended Citation

Albert J. Vernacchio, The Taxation of Notional Principal ontracts after Notice 89-21: A Clear Reflection of Income or an Abuse of the Commissioner's Discretion?, 28 Duq. L. Rev. 515 (1990).
Available at: https://dsc.duq.edu/dlr/vol28/iss3/6