The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform
dc.contributor.author | Clark, Robert | |
dc.date | 2021-11-25T13:34:43.000 | |
dc.date.accessioned | 2021-11-26T11:45:20Z | |
dc.date.available | 2021-11-26T11:45:20Z | |
dc.date.issued | 1977-01-01T00:00:00-08:00 | |
dc.identifier | fss_papers/4405 | |
dc.identifier.contextkey | 4200677 | |
dc.identifier.uri | http://hdl.handle.net/20.500.13051/3894 | |
dc.description.abstract | By anyone's reckoning, the law concerning the federal income taxation of corporations and security holders-essentially, subchapter C of the Internal Revenue Code,' together with its accompanying regulations2 and the accumulated body of revenue rulings and case law3-is complex. Quite surprisingly for a corpus of rules that is an artificial construct of highly self-conscious human intellects, rather than an attempt to rationalize preexisting social relations, the law exhibits an intricacy approaching that of living systems. The analogy suggests a question. Did the corporate tax law, like a mature organism, have its major traits determined by a set of genes fixed in its infancy, or did it grow in a passive, mechanistic way, its important parts constantly shaped and reshaped in response to the shifting pressures of a changing environment? | |
dc.subject | corporation | |
dc.subject | tax law | |
dc.title | The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform | |
dc.source.journaltitle | Faculty Scholarship Series | |
refterms.dateFOA | 2021-11-26T11:45:20Z | |
dc.identifier.legacycoverpage | https://digitalcommons.law.yale.edu/fss_papers/4405 | |
dc.identifier.legacyfulltext | https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=5416&context=fss_papers&unstamped=1 |