TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Monday, May 7, 2012

Jackel: What Happens if the Supreme Court Throws Out Economic Substance Along With ObamaCare?

Tax AnalystsMonte A. Jackel (PricewaterhouseCoopers, Washington, D.C.), What's Next After Codification Fails?, 135 Tax Notes 783 (May 7, 2012):

In this article, Jackel raises the question whether Congress should reenact the economic substance doctrine statute if the Supreme Court declares it unconstitutional as part of the healthcare legislation. Assuming congressional reenactment, Jackel then discusses what a reenacted statute should contain to support sound tax policy, revenue considerations notwithstanding.

All Tax Analysts content is available through the LexisNexis® services.

http://taxprof.typepad.com/taxprof_blog/2012/05/jackel-what.html

Scholarship, Tax, Tax Analysts | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef0163054a0d7f970d

Listed below are links to weblogs that reference Jackel: What Happens if the Supreme Court Throws Out Economic Substance Along With ObamaCare?:

Comments