Articles
Economic Substance Doctrine: How Codification Changes Decided Cases
411–457
AbstractHealth care reform mesmerized the nation last spring and created strong rhetoric on all sides. In climatic fashion, on March 25, 2010, Congress...
Just Enough: Substantial Performance, Ministerial Acts, and the All Events Tests for Income and Expense Accruals
461–503
AbstractThe tax law sets unrealistic expectations for accruing many income and expense items arising out of bilateral contracts. Under an accrual...