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dc.contributor.authorClark, Robert
dc.date2021-11-25T13:34:43.000
dc.date.accessioned2021-11-26T11:45:20Z
dc.date.available2021-11-26T11:45:20Z
dc.date.issued1977-01-01T00:00:00-08:00
dc.identifierfss_papers/4405
dc.identifier.contextkey4200677
dc.identifier.urihttp://hdl.handle.net/20.500.13051/3894
dc.description.abstractBy 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.subjectcorporation
dc.subjecttax law
dc.titleThe Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform
dc.source.journaltitleFaculty Scholarship Series
refterms.dateFOA2021-11-26T11:45:20Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/fss_papers/4405
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=5416&context=fss_papers&unstamped=1


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