id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-313	Ordower, Henry	Utopian Visions Toward a Grand Unified Global Income Tax	2022	58	.pdf	application/pdf	26352	1184	45	See I.R.C. §§ 651–52, 661–62 (allowing trusts to deduct income distributed to beneficiaries and including the distributions in beneficiaries’ gross income); I.R.C. § 701 (providing that partnerships as such are not subject to income tax and that “[p]ersons carrying on business as partners shall be liable for income tax only in their separate or individual capacities”). While the CCCTB Proposal is perhaps the most immediately visible of the developments, the decade of the 1990s saw the construction of income tax systems in the formerly centrally planned economies of the Soviet Republics and satellite states.	cache/ftr-313.pdf	txt/ftr-313.txt