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Codifying Castle Harbour
UF Law Faculty Publications
  • Karen C. Burke, University of Florida Levin College of Law
  • Grayson M.P. McCouch, University of Florida Levin College of Law
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In this article, Burke and McCouch discuss the 2015 statutory amendment, enacted as part of the last-minute budget deal, that revised and renumbered the family partnership provision of section 704(e)(1). They question whether the change will accomplish its stated purposes of clarifying existing law and raising $1.9 billion in revenue, and they conclude that the 2014 proposals by former House Ways and Means Committee Chair Dave Camp offer a politically expedient source of selective pay-fors for future government spending without actually raising taxes.
Citation Information
Karen C. Burke & Grayson M.P. McCouch, Codifying Castle Harbour, 150 Tax Notes 109 (2016), available at