New Twists on an Old Plot: Investors Look to
Avoid the Wash Sale Rule by Harvesting Tax Losses
with Exchange-Traded Funds

Category: Notes

Online Edition

The Controlled Substances Act: An International Private Delegation That Goes Too Far
by Shane Pennington & Matthew C. Zorn
Introduction Under current Supreme Court precedent, Congress can delegate regulatory authority to federal agencies so long as it supplies an intelligible principle to guide and restrict their actions. Congress may...
Registered for Life: Addressing the Removal Issue within Missouri’s Sex Offender Registration Act
by Michael McWaters
Introduction Based on plain text, Missouri’s Sex Offender Registration Act (SORA) appears to permit sex offenders to petition for removal from the state’s sex offender registry.[2] But, in practice, the...
The War Chest Problem: Why Transferring Unspent Campaign Funds Violates The First Amendment
by Steven Davis
In an ideal world, political candidates would raise the exact amount of funds they would need to mount a winning campaign in the current election and spend every penny. Campaign...
A Deficit of Deserts: The Case for a Pandemic Excess Profits Tax
by Rae Ensor
The global COVID-19 pandemic caused, inter alia, the economic balance in the United States to tilt wildly. In earlier decades, such extreme social and economic upheaval led Congress to pass...
Fair Housing, Unfair Housing
by Noah M. Kazis
ABSTRACT The Affirmatively Furthering Fair Housing rule, promulgated under the Obama administration and swiftly repealed under the Trump administration, was the most significant fair housing effort in decades. But for...