Zelenak: What We Talk About When We Talk About Tax Shelters

Lawrence Zelenak (Duke; Google Scholar), What We Talk About When We Talk About Tax Shelters, 108 Iowa L. Rev. Online 130 (2023): This Response to Jonathan H. Choi’s recent Article, Beyond Purposivism in Tax Law [107 Iowa L. Rev. 1439 (2022)], endorses Choi’s preference for purposivist approaches to the interpretation…

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