Avi Yonah, Reuven Shlomo
Effects from Moore does the corporate tax require realization? / by Reuven S. Avi-Yonah
This article delves into the historical evolution of corporate taxation, contrasting its origins as an excise tax with its transformation into an income tax. It also discusses the potential ramifications stemming from the Moore and Altria cases.
IMPUESTO DE SOCIEDADES
DERECHO CONSTITUCIONAL TRIBUTARIO
ESTADOS UNIDOS
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 113, n. 4, January 22, p. 437-442
Effects from Moore does the corporate tax require realization? / by Reuven S. Avi-Yonah
This article delves into the historical evolution of corporate taxation, contrasting its origins as an excise tax with its transformation into an income tax. It also discusses the potential ramifications stemming from the Moore and Altria cases.
IMPUESTO DE SOCIEDADES
DERECHO CONSTITUCIONAL TRIBUTARIO
ESTADOS UNIDOS
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 113, n. 4, January 22, p. 437-442