What 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

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 )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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