Reproduced with permission from Bloomberg Tax (Oct. 8, 2010). Copyright 2010 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com
Stanley I. Langbein, Cognitive Capture, Parliamentary Parentheses, and the Rise of Fractional Apportionment, 39 Tax Manag. Int. J. 567 (2010).