The Case for a 'Super-Matching' Rule
Yaron Z. Reich
affiliation not provided to SSRN
September 20, 2011
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
Date posted: September 24, 2011
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