Moore v. United States: Tax Unrealized Income Case
adminIn 2017, Congress made several permanent changes to the taxation of foreign earnings. These changes included an end to the unlimited deferral of foreign earnings from U.S. taxable income and…
Prospects of “Moore” Damage to Our Tax Code
The Supreme Court of the United States recently agreed to review the case of Moore v. United States. The question presented sounds dry and technical: "Whether the Sixteenth Amendment authorizes…