A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL.
The file type is
Roger Colinvaux is an Associate Professor of Law, The Catholic University of America, Columbus School of Law; Legislation Counsel, Joint Committee on Taxation, U.S. Congress, 2001–2008. Copyright Roger Colinvaux. Thanks to Gordon Clay, Karin Gross, Thomas Holtmann, Gerald Korngold, Ronald Schultz, Joan Youngman, Dean Zerbe, and the participants at the Lincoln Institute of Land Policy seminar for their thoughts and comments. Thanks also to Lindsey Cloud for research assistance.doi:10.7916/cjel.v37i1.3474 fatcat:bkg6fjkmarcjfncci6p4drpbv4