Less Is Moore: The Supreme Court's Ruling in Moore v. United States
Tax Notes Talk
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The Supreme Court's Ruling in Moore v. United States and Congress's Taxing Power
The chapter covers the Supreme Court's ruling in Moore v. United States, focusing on the justices seeking a narrow way out of the main issue of income realization requirements. The decision upheld the constitutionality of the transition tax and emphasized Congress's power to tax entities or their shareholders/partners.
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