Document Type
Article
Publication Title
Virginia Law Review
Publication Date
1979
ISSN
0042-6601
Page Number
513
Keywords
statutory exemption, federal taxation, tax revenue, IRS, campaign finance
Disciplines
Election Law | Law | Tax Law
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.
Recommended Citation
Jeffrey Schoenblum,
From De Facto to Statutory Exemption: An Analysis of the Evolution of Legislative Policy Regarding the Federal Taxation of Campaign Finance, 65 Virginia Law Review. 513
(1979)
Available at: https://scholarship.law.vanderbilt.edu/faculty-publications/428