Tax Policy Center

realization

Business Taxes: TaxVox

In SCOTUS Moore Case, Taxation Without Receipt of Cash is Fair Game

The US Supreme Court will soon hear oral arguments in a case that raises a question most people have likely never even considered: Can your...
December 1, 2023Steven M. Rosenthal
Federal Budget and Economy: TaxVox

Examining the Tax Rules at Risk in SCOTUS Moore v. US Case

Later this year, the US Supreme Court will hear Moore v. United States , a case in which the plaintiffs are challenging the constitutionality of...
October 11, 2023Eric Toder
Federal Budget and Economy: TaxVox

An Expansive Decision in Moore Case Could Spell Trouble for Our Tax Code

Former House Speaker Paul Ryan (R-WI) recently warned that a “lot of the tax code would be unconstitutional” if the US Supreme Court rules for...
October 10, 2023Steven M. Rosenthal