Who's Afraid of the Big Bad Tax-Free Liquidating Distribution? Ideological Debates on Taxation and the Repeal of General Utilities

21 Pages Posted: 12 Dec 2014 Last revised: 9 Aug 2018

See all articles by Martin Edwards

Martin Edwards

Mississippi College School of Law

Date Written: 2013

Abstract

This paper is a legal history of the General Utilities doctrine, the ideological debate surrounding its demise, and the relevance of ideological debates in taxation to future tax policy debates.

Suggested Citation

Edwards, Martin, Who's Afraid of the Big Bad Tax-Free Liquidating Distribution? Ideological Debates on Taxation and the Repeal of General Utilities (2013). Law and Contemporary Problems, Vol. 76, No. 3&4, 2013, Available at SSRN: https://ssrn.com/abstract=2536673

Martin Edwards (Contact Author)

Mississippi College School of Law ( email )

151 East Griffith Street
Jackson, MS 39201
United States
6019257127 (Phone)
39201 (Fax)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
36
Abstract Views
302
PlumX Metrics