Document Type

Article

Publication Date

12-18-2007

Publication Title

Tax Notes

Keywords

Accounting periods and methods, Corporate taxation, advance trade discounts, income tax base, Internal Revenue Code Section 7872

Abstract

Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.

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