Browsing by Author "Warren, Alvin"
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Foreword
Warren, Alvin Clifford (Duke University School of Law, 1974) -
Taxing Corporate Income in the U.S. Twenty Years after the Carter Commission Report: Integration or Disintegration?
Warren, Alvin Clifford (1988) -
Three Versions of Tax Reform
Warren, Alvin Clifford (1997) -
Understanding Income Tax Deferral
Halperin, Daniel I.; Warren, Alvin Clifford (New York University School of Law, 2014)The goal of this brief note is to clarify the role of deferral in income taxation by introducing a distinction between pure deferral and counterparty deferral. Pure deferral (such as a current deduction for a capital ... -
Understanding Long Term Capital
Warren, Alvin C. (Tax Analysts and Advocates, 2005)This article examines the recent district court decision in Long Term Capital Holdings v. United States, which involved the cloning of an artificial loss that was sold to two different groups of taxpayers for deduction. ...