Download This PaperWhat Matters in Moore
Reprinted from Tax Notes Federal, Volume 182, Number 7 ■ February 12, 2024
6 Pages Posted: 22 Mar 2024
Date Written: March 22, 2024
Abstract
This paper considers the impact the Supreme Court’s eventual holding in Moore could have on tax legislation.
Keywords: Moore, mark to market taxation, realization
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., What Matters in Moore (March 22, 2024). Reprinted from Tax Notes Federal, Volume 182, Number 7 ■ February 12, 2024, Available at SSRN: https://ssrn.com/abstract=4769081
Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
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