Taxation without Realization: a Proposal for Accrual Taxation

Authors

David J. Shakow

Publication Date

1986

First Page

1111

Document Type

Article

Repository Citation

David J. Shakow Taxation without Realization: a Proposal for Accrual Taxation , 134 U. Pa. L. Rev. 1111 (1986).
Available at: https://scholarship.law.upenn.edu/penn_law_review/vol134/iss5/2