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Taxation & Estate Planning

: TaxProf Blog

Eyal-Cohen: The Favorable Regulatory Treatment for 'Small' Entities

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Mirit Eyal-Cohen (Pittsburgh), Down-Sizing the Little Guy Myth in Legal Definitions, 97 Iowa L. Rev. ___ (2012): What is ?small? in the eyes of the law? In fact, there is not one standard definition. Current lax legal definitions of firm?s size are inconsistent and overinclusive. They result in data distortion...

Full post as published by TaxProf Blog on June 13, 2012 (boomark / email).

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