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
Date Written: 2013
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.
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