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March 21, 2023

When accounting goes unaccounted for

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Paper: Tax Games, Roadblocks, and Glitches Under the New Legislation

by Caleb Newquist

This paper, compiled by 13 tax law professors, is being referenced everywhere, “describes various tax games, roadblocks, and glitches in the tax legislation.”

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3084187

This one is based on the bill that came out of the conference committee:

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3089423.

I imagine lots of people are reading these to get their planning ideas.

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