Published: 2022-05-02

Partnership Securities

Simon Friedman

521–552

Abstract

The convergence of the individual and corporate tax rates and the repeal of the General Utilities doctrine have increased the cost of doing...

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Book Review: The Merger Puzzle

John A. Miller

553–561

Abstract

In tax law we generally do not question the utility and function of rules. As a matter of convenience and, perhaps, as a matter of conviction,...

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