The Meaning of the Changes within the Framework of Subchapter C and the Impact on Proposals for Integration of the Corporate and Individual Tax

Authors

Edwin Cohen
Alvin Warren
William Andrews

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Article

Abstract

Professor Cohen warns against an easy acceptance of repeal of General Utilities and other aspects of the Staff Proposal. He believes that the problem can be more fruitfully discussed in the context of an integrated form of tax, where double tax burdens are ameliorated. Professors Warren and Andrews discuss two proposals for restructuring the tax consequences of corporate distributions and the integration of the individual and corporate income taxes, as a means of eliminating double tax burdens and other inequities, and the American Law Institute Reporter's Study.

Recommended Citation

Edwin Cohen, Alvin Warren & William Andrews, The Meaning of the Changes within the Framework of Subchapter C and the Impact on Proposals for Integration of the Corporate and Individual Tax, 22 San Diego L. Rev. 317 (1985).
Available at: https://digital.sandiego.edu/sdlr/vol22/iss1/10