February's Tax Reflections With Reuven Avi-Yonah

Reuven S. Avi-Yonah (Michigan; Google Scholar):

The Case Against Expensing R&E, 182 Tax Notes Fed. 1063 (Feb. 5, 2024):

Avi-Yonah argues that research and experimentation expensing is the wrong way to subsidize research.

What Matters in Moore, 182 Tax Notes Fed. 1269 (Feb. 12, 2024):

Avi-Yonah considers the impact the Supreme Court’s eventual holding in Moore could have on tax legislation. 

Back to the Future? What to Do About the TCJA in 2025, 182 Tax Notes Fed. 1469 (Feb. 19, 2024):

Avi-Yonah considers which provisions of the 2017 Tax Cuts and Jobs Act should be retained and which should be allowed to expire at the end of 2025.

Taxing Fat Cats Abroad, 182 Tax Notes Fed. 1639 (Feb. 26, 2024):

Avi-Yonah examines how the IRS is using intergovernmental agreements for the automatic exchange of information used to track down and tax accounts held by wealthy U.S. citizens living abroad.