A.B.A. Commentary on Options for Tax Reform in the I.R.C.

Stanley C. Ruchelman was a substantive contributor to Options for Tax Reform in the Inbound International Tax Provisions of the Internal Revenue Code, commentary submitted to the Senate Finance and House Ways and Means Committees on December 3, 2013 by the A.B.A. Section of Taxation and published in the Winter 2014 edition of The Tax Lawyer. The paper proposes reforms to the Internal Revenue Code for simplification and clarification of various inbound international tax provisions, which would encourage compliance and ease unnecessary taxpayer burdens.