The Case for a 'Super-Matching' Rule
61 Pages Posted: 24 Sep 2011
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The Case for a 'Super-Matching' Rule
Number of pages: 61
Posted: 24 Sep 2011
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The Case for a 'Super-Matching' Rule
Tax Law Review, Vol. 65, p. 242, 2012
Number of pages: 72
Posted: 22 May 2012
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106
Date Written: September 20, 2011
Abstract
This paper discusses the consistency (matching) concept in the tax law, and how mismatches in the treatment of offsetting and other related items might be addressed by Congress, the Treasury and the IRS.
Keywords: tax, consistency, matching, mismatches, tax reform
JEL Classification: K34
Suggested Citation: Suggested Citation
Reich, Yaron Z., The Case for a 'Super-Matching' Rule (September 20, 2011). Available at SSRN: https://ssrn.com/abstract=1932850 or http://dx.doi.org/10.2139/ssrn.1932850
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