Abstract

http://ssrn.com/abstract=1932850
 


 



The Case for a 'Super-Matching' Rule


Yaron Z. Reich


affiliation not provided to SSRN

September 20, 2011


Abstract:     
This paper discusses the consistency (matching) concept in the tax law, and how mismatches in the treatment of offsetting and other related items might be addressed by Congress, the Treasury and the IRS.

Number of Pages in PDF File: 61

Keywords: tax, consistency, matching, mismatches, tax reform

JEL Classification: K34

working papers series


Download This Paper

Date posted: September 24, 2011  

Suggested Citation

Reich, Yaron Z., The Case for a 'Super-Matching' Rule (September 20, 2011). Available at SSRN: http://ssrn.com/abstract=1932850 or http://dx.doi.org/10.2139/ssrn.1932850

Contact Information

Yaron Z. Reich (Contact Author)
affiliation not provided to SSRN ( email )
Feedback to SSRN


Paper statistics
Abstract Views: 639
Downloads: 179
Download Rank: 80,799

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.250 seconds