Moore v. United States: The Case That Could Dramatically Change the Tax Law ON DEMAND

Overview

Dive into the implications of the Moore v. United States case, a legal challenge questioning the constitutionality of the deemed repatriation provision introduced by the Tax Cuts and Jobs Act and discover how this legal showdown could reshape the future of tax law.

Highlights

Moore vs. United States. Supreme court ruling. Modern income tax. Realization. Wealth tax.

Prerequisites

None.

Designed For

CPAs, EAs, CRTPs, and other tax professionals.

Objectives

Recognize the potential impact to the tax law if the Supreme Court should rule for the taxpayer. Understand the genesis of the modern income tax and why debate exists over whether income requires “realization. “Identify how the decision could impact future proposals to adopt a wealth tax.

Preparation

None.

Notice

None.