Toward a More Systematic Drafting and Interpreting of the Internal Revenue Code: Expenses, Losses and Bad Debts, 25 University of Chicago Law Review 1 (1957)
Suppose that you, as a reasonable man, are asked whether the following
two sets of rules mean exactly the same thing. If they do and if you
intend to communicate your message as effectively as possible, which
of the two sets would you choose to state the organizational rules of your
Date of Authorship for this Version
drafting, internal revenue, symbolic logic
Allen, Layman E. and Orechkoff, G., "Toward a More Systematic Drafting and Interpreting of the Internal Revenue Code: Expenses, Losses and Bad Debts" (1957). Faculty Scholarship Series. Paper 4518.