Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system.

For additional coverage, read these articles in Tax Notes:

• News Analysis: Limiting the Fallout From Moore
• Supreme Court to Hear Transition Tax Case With Vast Implications

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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CreditsHost: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart