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Tuesday, June 26, 2012

Reich: The Case for a 'Super-Matching' Rule in the Tax Law

Yaron Z. Reich (Cleary Gottlieb, New York), The Case for a 'Super-Matching' Rule, 65 Tax L. Rev. 241 (2012):

This paper discusses the consistency (matching) concept in the tax law, and how mismatches in the treatment of offsetting and other related items might be addressed by Congress, the Treasury and the IRS.

http://taxprof.typepad.com/taxprof_blog/2012/06/reich.html

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