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Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system.

United statesDavid stewartAndrew grossmanJerry carltonBaker hofstetlerDavidd stewartLacy willisHank adlerAndrew velardeCato instituteNational groceryChapman universityUs supreme courtSupreme courtTax notes today internationalTax notes today