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

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Date posted: September 24, 2011  

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

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Yaron Z. Reich (Contact Author)
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