From De Facto to Statutory Exemption: An Analysis of the Evolution of Legislative Policy Regarding the Federal Taxation of Campaign Finance
Schoenblum, Jeffrey A.
:
1979
Abstract
This article first explores the development of the de facto system
of tax exemption and identifies the tensions that led to its demise.
The analysis then details the substitution of a statutory structure
in place of the traditional informal arrangement and examines the
potential present in that structure for substantial IRS interference
in the political process.
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