Book Review:
Leon Gabinet, Reforming the Double Tax on Corporate Income (reviewing Charles E. McClure, Jr.’s Must Corporate Income Be Taxed Twice?), 58 TEXAS L. REV. 489 (1980).
 

Abstract:
Few issues of tax policy received more attention in the late 1970s than proposals for integration of corporate and individual income tax. Prof. McLure has produced a very readable and clear expression of the salient issues in the debate over whether dividends should be taxed at both the corporate and the personal level. Notwithstanding Prof. McLure’s failure to come to terms with the realization requirement of Eisner v. Macomber, this book will remain one of the most useful and enlightening discussions of the subject.