Robert G. Nassau (Syracuse) & Megan J. Michaloskiof (J.D. 2011, Syracuse) have published Fixing a Tax ‘Orphan’: An Unintended Disallowance of EITC, 132 Tax Notes 623 (Aug. 8, 2011):
A taxpayer is ineligible for the earned income tax credit if he has too much investment income. The authors argue that investment income should not include overpayment interest on tax refunds or gain from the sale of one’s principal residence.
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