Download This PaperMoore Could Invalidate Decades of Tax Rules
Tax Notes Federal, Volume 181, October 9, 2023
8 Pages Posted: 20 Nov 2023
Date Written: October 9, 2023
Abstract
This article argues that if the Supreme Court in Moore revitalizes the realization rule, the decision could upend decades of important tax reforms that were enacted to reflect income more accurately and to stem abuses, all while carefully adhering to the Court's jurisprudence.
Keywords: Moore, Macomber, Supreme Court, tax, realization, income, constitution
JEL Classification: K34
Suggested Citation: Suggested Citation
Rosenthal, Steve, Moore Could Invalidate Decades of Tax Rules (October 9, 2023). Tax Notes Federal, Volume 181, October 9, 2023, Available at SSRN: https://ssrn.com/abstract=4611328
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.