The Business-Nonbusiness Income Distinction and the Case for its Abolition

Posted: 20 Sep 2001

Abstract

In this report, Professor Hellerstein explains why the distinction between "business" and "nonbusiness" income should be eliminated.

Suggested Citation

Hellerstein, Walter, The Business-Nonbusiness Income Distinction and the Case for its Abolition. Available at SSRN: https://ssrn.com/abstract=283970

Walter Hellerstein (Contact Author)

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

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