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Full-Text Articles in Law
The Tax Effects Of A Shareholder's Post-Incorporation Sale Of Stock: A Reappraisal, Robert I. Keller
The Tax Effects Of A Shareholder's Post-Incorporation Sale Of Stock: A Reappraisal, Robert I. Keller
Faculty Scholarship
No abstract provided.
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Retroactivity Revisited, Michael J. Graetz
Retroactivity Revisited, Michael J. Graetz
Faculty Scholarship
In three prior articles, I considered transitional problems of changes the tax law. My general analysis and its specific application to the adoption of a consumption tax were criticized last year in this journal by Avishai Shachar. By taking liabilities explicitly into account in considering tax transition rules, Shachar extended the fundamental principles generated by my theory of legal transitions. Shachar, however, misunderstood or mischaracterized much of my earlier work.
In this comment, I respond briefly to Shachar's criticisms. In Part I, I set out the context and conclusions of my general theory and suggest that Shachar agrees with its …