id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-8367	Hasen, David 	DEBT AND TAXES	2021	37	.pdf	application/pdf	24392	986	56	2021] DEBT AND TAXES 93 nature of income from the discharge of indebtedness (DOI), of the differences between recourse and nonrecourse debt, and even of the relative merits of income and consumption as tax bases. Part V briefly discusses some of the implications of LAL for understanding the nature of and differences between income and consumption as tax bases.	cache/taxlaw-8367.pdf	txt/taxlaw-8367.txt