Document Type
Article
Publication Date
8-1-2011
Publication Title
Tax Notes
Publication Title (Abbreviation)
Tax Notes
Volume
132
First Page
521
Last Page
527
Abstract
In this article, Kahn describes the technical operation of omportion portions of the individual healthcare mandate, including the application of the penalty provision. Kahn finds that there are problems with the technical drafting of that provision and that serious gaps and ambiguities abound.
Rights
© 2011 Jeffrey H. Kahn
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/kahn
Recommended Citation
Jeffrey H. Kahn,
The Operation of the Individual Mandate, 132
Tax Notes
521
(2011),
Available at: https://ir.law.fsu.edu/articles/473
Comments
First published in Tax Notes.