Weekly SSRN Tax Article Review And Roundup: Layser Zhang’s Eisner v. Macomber And The Future Of The Realization Requirement

This week, Michelle Layser (San Diego; Google Scholar) reviews Alex Zhang (Emory), Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, 92 Geo. Wash. L. Rev __ (2024). Eisner v. Macomber is a staple of introductory tax law courses. Like many professors, I assign Macomber to illustrate the…

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