June 15, 2017

<strong>Lawsky:&nbsp;&nbsp;<em>Formalizing The Tax Code</em></strong>

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Sarah B. Lawsky (Northwestern), Formalizing the Code, 70 Tax L. Rev. ___ (2017): The Internal Revenue Code is notoriously complex, both substantively and structurally. This article examines one source of structural complexity in the Internal Revenue Code: dependency among sections that stems from defined terms. In particular, the article examines…

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