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Advance Trade Discounts: A Reprise, Deborah A. Geier
Advance Trade Discounts: A Reprise, Deborah A. Geier
Law Faculty Articles and Essays
Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.