Document Type
Article
Publication
University of Colorado Law Review
Year
1977
Citation Information
Michael J. Waggoner, Eliminating the Capital Gains Preference. Part I: The Problems of Inflation, Bunching and Lock-In, 48 U. Colo. L. Rev. 313 (1977), available at https://scholar.law.colorado.edu/faculty-articles/1103.
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Included in
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Comments
"This is the first of a two part article. Part II, dealing with corporate income tax, will be published at a later date. Sections 101 and 102 of the Tax Reduction And Simplification Act of 1977, P.L. 95-30, changed the definition of taxable income and some computations. Because these changes are not substantive and were enacted shortly before the article was published, they have not been incorporated into this discussion."
See also Michael J. Waggoner, Eliminating the Capital Gains Preference. Part II: The Problem of Corporate Taxation, 49 U. Colo. L. Rev. 9 (1977), available at http://scholar.law.colorado.edu/articles/1104.