Download This PaperMoving Away from the Realization Principle
8 Pages Posted: 14 Dec 2014
Date Written: November 17, 2014
Abstract
Viard describes the realization principle’s flaws and the federal tax system’s incremental movement toward mark-to-market taxation.
Suggested Citation: Suggested Citation
Viard, Alan D., Moving Away from the Realization Principle (November 17, 2014). Tax Notes, Vol. 145, No. 7, 2014, Available at SSRN: https://ssrn.com/abstract=2537653
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