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The Case for a 'Super-Matching' Rule

61 Pages Posted: 24 Sep 2011  

Yaron Z. Reich

affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Date Written: 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.

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

JEL Classification: K34

Suggested Citation

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

Yaron Z. Reich (Contact Author)

affiliation not provided to SSRN ( email )

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