Less Is Moore: The Supreme Court's Ruling in Moore v. United States
Tax Notes Talk
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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