|dc.description.abstract||This paper examines some of the income tax problems that have arisen under the community property laws, and it points out the solutions in cases where the problem has been definitely solved. It demonstrates that there are still tax advantages and disadvantages because of community property laws. Also, this paper presents general rules and principles of taxation of community income.
The discussion is concerned primarily with Texas law. No effort is made to present all aspects of the community property system or to point out all of the differences in the laws of the various states. V/here there is a difference in the law of a state that affected or influenced the Federal tax structure, it is discussed as appropriate for the particular problem.||