Effects from Moore: Does the Corporate Tax Require Realization?

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2024

Abstract

This paper explores the history of the corporate tax as an excise versus income tax and explains potential effects from the Moore and Altria cases.

Comments

Reprinted with the permission of Tax Analysts

Recommended Citation

Avi-Yonah, Reuven S. "Effects From Moore: Does the Corporate Tax Require Realization?" Tax Notes Federal 182 (2024): 661.