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Taxation & Estate Planning

: TaxProf Blog

Lederman: Basketing and Corporate Tax Shelters

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Leandra Lederman (Indiana-Bloomington) has posted A Tisket, A Tasket: Basketing and Corporate Tax Shelters, 88 Wash. U. L. Rev. __ (2011), on SSRN. Here is the abstract: In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face source-based limitations. A...

Full post as published by TaxProf Blog on July 20, 2010 (boomark / email).

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