You can watch tax policy in action . . .

Thanks, Tax Notes!

Our new blog on the dwindling shareholder tax base, with a link to our @taxnotes article. We update our estimates, and explain the implications. taxpolicycenter.org/taxvox/whos-le…

Interview for our new stock ownership article in Tax Notes (behind a paywall this week and outside next week).

BOXX is a poorly designed tax strategy, in my view. Lots of tax problems both for the fund and its shareholders. I focus on the shareholders' problems in my new blog.

My takeaway from the oral arguments in Moore v. U.S. at the Supreme Court, forbes.com/sites/stevenro…

This interview gave me a lot of space to share my takeaway from the oral argument in Moore, 'Don't Mess With Taxes.' Facing The Future | A Tax Case That Could Upend the Code, soundcloud.com/wkxl/facing-th…

Hard to predict a ruling based on oral arguments, but U.S. Department of Justice was impressive today in Moore. Solicitor General Prelogar was nimble with her tax code citations. She had me at section 1248, gains from certain sales or exchanges of stock in foreign corporations.

The Supreme Court will hear Moore v. U.S. tomorrow. The stakes for our tax code are huge. Below, I explain why, sometimes, Congress taxes income without receipt of cash, taxpolicycenter.org/taxvox/scotus-…

As I explained, YA Global was a middleman that expected to profit on equity securities that it acquired from customers to resell. Just like private equity funds (corporate developers) are middlemen, with customers, in the purchase and resale of property. taxpolicycenter.org/sites/default/…

My latest take on Moore, which tries to offer a simple answer to a difficult question: Why is taxation without receipt fair? taxpolicycenter.org/taxvox/scotus-…

Register today and save. Join Wednesday and gain perspective on Moore, v. U.S., the tax case of the century.

Great program on Dec. 6, I will join Robert Alt of the Buckeye Institute on a DC Bar panel session moderated by The Wall Street Journal’s Richard Rubin to discuss the prior day’s oral arguments in Moore v. U.S. Early bird registration ends tomorrow, rb.gy/wu7r7q

DOJ just filed a solid brief in Moore, supremecourt.gov/DocketPDF/22/2…… The question presented is whether the Court will accept Congress's wide latitude to lay and collect taxes, or revert a century to a contrived 'realization' rule, and blow up our tax code. taxnotes.com/featured-analy…