2--POSTLE 451-476
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Tax Lawyer, Vol. 54, No. 3 I COME TO BURY SUBCHAPTER K 451 451 I COME TO BURY SUBCHAPTER K, NOT TO PRAISE IT Philip F. Postlewaite* PROLOGUE The arrival of the new millennium has stirred passions among tax academiciaans particularly the need critically to revisit firmly embedded notions of the tax law.1 Theoretical debate over the current treatment of various issues by the tax law is combined with suggested improvements of the “system.” In these articles and studies, current law is scrutinized;...