The Agency Exception to the Anticipatory Assignment Doctrine

Authors

Jeffrey H. Kahn, Florida State University College of Law
Douglas A. Kahn, University of Michigan Law School

Document Type

Article

Publication Date

5-4-2015

Publication Title

Tax Notes

Publication Title (Abbreviation)

Tax Notes

Volume

147

First Page

555

Last Page

558

Abstract

In this article, the authors discuss the agency exception to the anticipatory assignment of income doctrine and explain the policy justification for the exception.

Rights

© 2015 Jeffrey H. Kahn & Douglas A. Kahn

Comments

First published in Tax Notes.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/kahn

Recommended Citation

Jeffrey H. Kahn and Douglas A. Kahn, The Agency Exception to the Anticipatory Assignment Doctrine, 147 Tax Notes 555 (2015),
Available at: https://ir.law.fsu.edu/articles/472