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March 16
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Equitable considerations in tax controversies: Remedies beyond the Internal Revenue Code

Both taxpayers and the IRS can find themselves in situations where application of the Internal Revenue Code and Treasury Regulations can create unintended results or inequitable outcomes. Over the years, courts have developed equitable doctrines to remedy some inequitable outcomes. It is helpful for taxpayers and tax practitioners to have a basic understanding of the elements of these doctrines and potential areas where they could be applicable. Gain a better understanding of equitable principles and considerations.

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