Introduction As Lee Anne Fennell writes in Slices and Lumps: Division and Aggregation in Law and Life, “law must determine the proper unit of analysis—how widely or narrowly to set its viewfinder—in assessing whether a given line has been crossed or a given standard has been satisfied . . . . Second, law must decide how sharp or … Continue reading From Slices to Lumps and Back Again: Aggregation and Division in US Federal Income Tax Law by Sarah B. Lawsky
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