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

Tax Notes Talk

CHAPTER

Analyzing Supreme Court's Comparison of Tax Provisions in Moore v. United States

The chapter examines the Supreme Court's scrutiny of the Moore family's arguments against the transition tax, drawing comparisons to other tax provisions like subpart F and partner shares. It underlines the potential consequences of the court ruling against the transition tax, emphasizing the potential loss of trillions in tax revenue and the jeopardy to other tax provisions.

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