Article Title
Abstract
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation affecting the Internal Revenue Code? Did the IRS dramatically change regulations? If only it were that exciting. Instead, eight jurists sitting at One First Street in our nation’s capital transformed tax law in a less bloody, but no less profound, way. The thought must have gone through many a tax mind – is tax exceptionalism dead?
Recommended Citation
Gene Magidenko,
Comment,
Tax Exceptionalism: Wanted Dead or Alive,
45
U. Mich. J. L. Reform Caveat
26
(2012).
Available at:
https://repository.law.umich.edu/mjlr_caveat/vol45/iss1/7
Citation Note
This Comment was originally cited as Volume 1 of the University of Michigan Journal of Law Reform Online. Volumes 1, 2, and 3 of MJLR Online have been renumbered 45, 46, and 47 respectively. These updated Volume numbers correspond to their companion print Volumes. Additionally, the University of Michigan Journal of Law Reform Online was renamed Caveat in 2015.
Included in
Administrative Law Commons, Supreme Court of the United States Commons, Taxation-Federal Commons, Tax Law Commons