id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-9795	Cauble, Emily	PROTECTIVE TAX ELECTIONS	2022	45	.pdf	application/pdf	24695	876	47	This Article adopts the phrase “Favorable Fallback Protective Tax Elections” to refer to protective tax elections filed under these circumstances. This Article explores the various uses of protective tax elections, assesses their policy advantages and disadvantages, and recommends ways to amplify their advantages and mitigate their disadvantages.	cache/taxlaw-9795.pdf	txt/taxlaw-9795.txt