Toward a More Systematic Drafting and Interpreting of the Internal Revenue Code: Expenses, Losses and Bad Debts

Allen, Layman; Orechkoff, Gabriel

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Toward a More Systematic Drafting and Interpreting of the Internal Revenue Code: Expenses, Losses and Bad Debts

Allen, Layman
;
Orechkoff, Gabriel

Abstract

Suppose that you, as a reasonable man, are asked whether the following two sets of rules mean exactly the same thing. If they do and if you intend to communicate your message as effectively as possible, which of the two sets would you choose to state the organizational rules of your law school?

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http://hdl.handle.net/20.500.13051/4018

Toward a More Systematic Drafting and Interpreting of the Internal Revenue Code: Expenses, Losses and Bad Debts

Allen, Layman ; Orechkoff, Gabriel

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Allen, Layman
;
Orechkoff, Gabriel