The purpose of this article is to introduce some important amendments to the Internal Revenue Code made by the 1964 Revenue Act. A number of the changes made by the 1964 amendments are sufficient to merit lengthy consideration by themselves. In view of the limited space, it has been necessary to restrict consideration to those new provisions which are of particular interest.
David W. Sandell,
Revenue Act of 1964,
Wash. L. & Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol39/iss4/7