Taxation With Realization After Moore
Posted: 6 Aug 2024
Date Written: July 27, 2024
Abstract
This paper considers the future of challenges to the realization requirement in light of the U.S. Supreme Court’s recent decision in Moore v. United States.
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Taxation With Realization After Moore (July 27, 2024). U of Michigan Public Law Research Paper Forthcoming, Available at SSRN: https://ssrn.com/abstract=4907341
Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
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