About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

1 Jared Walczak & Manish Bhatt, The Shortcomings of Nebraska's EPIC Option [i] (2024)

handle is hein.taxfoundation/shortneb0001 and id is 1 raw text is: 






                   r1L.,               -

         rf ,   f :
    r:'LC
    ten:,.-tiro-r... i'%<:e LL,     r,< .v ;,;` 2. J`,'n n..       ,. ,.. ..
               a,L.                  ,:rCUx
                                               ' i:L::t                                                               5
                                             a%a
              ,
                                             G,
                                                          F S               `fP
                                                 xt                                                                    aS: _''
                                                     S                                                           rrS>
       3                                       f
                                                               Q

                                                                                            T
  4                                          .:              L
                                             to                                            k
                                               ,           y.
   .ti=:        <<n..                                                        .=. ; tgiy,.'cu +v' :.f' yy;-.-: ;,:.-.7>.t ,,<: acv o
                 a,.: b                      i.'' k..                         .c : §>' .`..>'r, yr: N+ 'a'dcr
                                                h                                                        s
                                              ` i.  `'`?r'te'                '^Lx         :+,1v+         r<,ti;
                                            . /, i i                          sa,=          :rte`, -,'`` 'a:
                                        -.5>»azifx'; c,, .'', ,:sr.              ,'^S=`Cn .x ,,q, ',;9.wv erw *..,'u ,xF. s= - '<s e<, i;;`s''r ;r%+':'',

               ''..>i°           .°y'x'A,di   , Fa; . 'yk .`: as<`nr^  :4x.,                  T;            ? Yw '  y;
                                         .
                                                                                                                           ON F.
           .,af                              x      ,                          
                                                                                                   ,e
                                                  a y..Ff1
                                                                                                                    ~
               -                         ,s                                       xye,                ,,r
                               t                                                                    '
                               <
 fix ..«. ..     ..   .. ,..        ,.( ..  ,    e ..      ... ...       ..';. :.:. ...,. ._ .fr,.                                            R71.1
vim'  ..                   ,                   N                   - '- .: ..      w....


                                                 es r:  tY^T. ..fit-:...,.,. : .: rt: ... .,^,:. .. .. ,, :S.:a ° .< .3 :. kS ?`Ba.S a+6.-- +' L:}.'
                                                         a >.....,.. ... ..      ,. w: -.-,. b., ,... .r . E -: nv .cr'.t. -:.
                                                           .....  .. .:      .. ` ...: .. .... .x.,,..+ .3s,-. a .,,rr.,, .e.F-......:>:::r.;..+,°# ,,; .i; +:'!, `. `:xe'.,r, ,<:`:!t:a
                                                                                   r                                  -
                                                           ...t  :-:                 a _,.<
                                                                                             ..s
                                                                                                         :i .:..                               . .....
                                                                  >t             k                     v
                                                       .rr n., ., n..._f.. ,, . .. .. .....:.: ..:.....< .,, S.:...<. .E.a ...r%. >. .,., .... -.__.... .,.,. .,,sY:L-.~:c.on.r. n :; ': ..>


                                                   .mod .. .,.. ... .. <., .i ... .. , . ... <.. e .5 r ....,.Y`r..,
                                                                                 .2

                                                              J

               .:...                                                       ,
   . .. .,    .- `                   >' ... ,.     ..ce p k:`m's. ..nx,rx:cti:: 'd9r :: ;; -               :}at .,: w.
                                                      .... ..           g                                                                    ^t F'
    {:... , ;K.,:<., -,:.,-' 4`:.:,.                       _        '<,,<;.      :F+_: 323 .,e.,          ..               >Ntin>':.'^,}><r
                                    4                             Y:. $ 53;  NJ.      .;,. , ii).                                      vaw'z'.
                                                             .,.r,.
                                                                                  a
    r        ..,         r. ..:      ..:                   .  ..: <4'°''. :Yw ' :: ..: h. %iy'C<':' yyY,ic::.<< P ti.`yRl'>. aC'/ r ' , .Q+',: '° }. > Y .!
                       ..... ,,.: -. - .,                    4'A, t ' '' c . ,; <X{'h y'S S wJ ` <+ x, r«i-:; ,                              ,
  Kak 3c. ..               ,wn+,,,rxm <+.<..o 1ma<a: .a,...,.,,,;u3xvrsn-eun<.,',.,f.n.N.,. .::;' S-< , , '; ; fix: z7; ;x tt`:p° `s,1 .1'x ,:, ,.k ;«' 'sv`o- . 11. .d, ..>ar . F < :ip >Gv . 9' . ';6r l '..''.F., ti<aY,'I.
  ...a.r.L                                                              N R .xs1'.?;` n: ^~` S.w`   ,.<~a a:+Y)o- zYw
  q.:,                   a:?': ' `  W°'.... ?tt$'`',',r`.. ,.k `s,: '.a.,c><33, b'Y'i M :.m.<,? ' i6iS:` ubt.i,, ','f .::-<,;- v. ;. %n}:E )`tu .;'ilF..,T >Jx
                                                                             88 it                                                        :<$
  ...  ..v~                 - ,v:. sr v^, a.uU , ~. wa -ter... <._ .r,u 1:.3< ~s                                               -
  ...:,t....:....,. .:     : . '   .. x y          Y. , '.. :. : ,:z? .y 2;' z`ty  jgi:>seV3                              'S1;-a`<.,,,-.a-.
                                'MORFi W-04

    . _. .,    , sY xy cr <. . da,. .,.,........n.. i , .v ..n5 ....., a. < ,.:.. [3f........... i. ,...,.. ?S_ -. ...- '.t... F= P.h..a. va' hin Lc:F .
                                                                                                 r
    . ...                ..n                     ...    ~r ar.o-. c Y<. 4tx .n .:t: . ir°.>,.:.r:'< :.'.r' :.4:i ::2' »%R ,n :n 'ii,i d ~N.rs7q:T' 'i ;` ri
    .> ^                        . ... .          ...   .,.-,.. ... .<.,<A ,ta( cr'3:,.,. 3,. 1. ,S , .       r                                 ..
    ~                                               .r    z...  4  .?.  ... k'G:. .y. :.:.: >: ,.'<;f:Y.. a.Sl<ri ,..rty? ; :°r .. .~ afffh 'C Y,x...
    .,                   x . -. u, ... 1. :+3lx>%. e, ,xi. '.. .,.s..:,.. as):ltitf;:id,,,t' `.>V!l'av<3......`d..., ;.:....<.,i :: `,%3,':'~.3 <rvY<..,,<,F4id'.?:p::rx.nt,}y,^ j., iaia:
                         a..,,.  :.: >:-< b:. .a.:=>'. _               .,,     ,,..   :a;' sA;;r`r.., v ': ;.a.;, .z ''' . ^¢ . .,..t i ,.r ; . 3,
                      >, :r .. ,_.:                     / , , . T`, bad ..
                                  r:.  a                  ,,.,.. .,..,a ~: x: 'r ?'
                 Y `     +f
                        @u 'V                          r: niwTA..:.. -x.Yt.,S.i ,... ..F... <

             _,g ~<, ... ..,;::<. >;.. ..:<.: t.. n.,,4 >!,t sr,..?,.m-? }....,,.r.,nus>,:.<.t <.t`4.,s. o.r, M..r{n: iniY;.              s e.F
                               rn a :i ,t`.c`. >£u.°o.. , ' 7;- '.:,.,, rd:r= :,r s>7: ,< :.,t';: ,ay:,';s.;F>z::a e `              ,^,;,
                                  J yy       !%.: N.s o-'a,: ,Ln.,>~,..rr.^.- ,.,7hF::< .:xn.. >i s::ka yan.$,<_. .,, tx'i NO N.' rr.:e t     B
                  k-A
                                                   w
                           . -,t                      ;i ;c                                                    a il
                ..       :. W IN                                                                                 ,:y.                            ..
                                                             'a: x ¢.,st. . .,+.... -~<ri v'i.  :.y y' ` °53. c+ k `.
                 .                             +               r           S
                                                                    AN, :,? , , f +
                      .        ,'°:. a . a ¢ a.`a:,y$t' -',A' ..q' b r.b . ,3L< .. ?  , ..3' .<,,.' =;ire x:/.t > s,' rs e. ''§, i`a°' ST,': '
                               , ,Ft.. - '   s '°   n    c ' , , 1' '      ^2  ~y`
                                     a                                          fie`                   .ka
                                                                               c
                                      ..     a ~2 w ..  .? y.rx '- : .<                    *^,'. ,,,y:ac.: >.A.y...y;,.,,.,, s.:.a y a.-_'.
           .. N...... .r...,_, ax^.,. n «.-., v,e, .-;.a c.' ...,,. .+, .N.: ..,,e -e':+-.,_. :,...:. :;-~ x.Yb.. ^,.t:. ir(
                              at            ry.    V  ~1 ..                 :2: C     Nt.'''r ^<xS . Y . ` G.+ +^E'°' MNMUM
                                      : .,. e-«,°, .s : ;;;¢< '' `., ? . _> ^ . .;:,-                             a'' .. '.n. e k A r rdr r.zc., t3 ,' x,&y .., L .'', a' w rt :i s!'4 , s 'r ° ,' ,1 '< i' . 4,` yy'«> f'2i::x, ~ 'xR: *A :



                                                                                                                    1
                                         ,
       .'fc4'r    ..      :r          ,                         ,:ns  a+¢u.`..>x`a-z< «         't;*            ...,,
                                                                <

                               y'.>
          . , .. :.,   L    ... ..  g?       ..      . 3Yr .. A R M  ...... .. .... ... .. v ......  ': # 'i' . ,: 5 :1',!°k= .ih:w '.irs
        ,k      32F  Jf: RY ° a32Y                    ,gR
                                                                                    iiA  y. 'a.' <'.Y'.'7,,v:. , +.Ya,Jte -ndSk.%,?ee~uit at .
       x .. : f:.? Mni n ,. v . `k _.F:eTNLilar£w'st a           (      C'n' i id
         . n.....a r                              `a rv
                                                                           %:a
      ,r.`<t='':.r^rn^; , < ;;,r, y,  Viz. '     <4%r;          't '51
      .> ;,t.aa.`m~Yae:, ,:_< u.,. :;c'P, .s e..: `    ``'   .k  ,ix-.iu £+k1' ''
 .     :.,...:..c.' e'. y. Zy ;-.,n. . ...,               > p ,'sKN 'a' .- .:Kg 5r;er' , ( 'x,? .         c..Y .= r:3;r ;. rr.'
                                                           r



3                                                       '
    L[,                                                s/4      yr ,.° v,/,s:.P;:Mrs,4S 3e41 i






                                                        <;01 :                 Y
                                                        .;te,




                                                   Y,:GYy    ,.;..><,.. :: ¢;u` li ? :.\: 4:. v: 1f', 6<Rr '-'.r0v d° yOtG rb'M`c ^
                                                   ,,. {{ . ''.      ,.t\', Fi >a    t'    +.y :.fit tt` pr
                                                r [c4    1,,    r`{:' `:3'i' ,,tx; .   px ' ^vi xxilvL'I
                                                              ,
      Owl





n          `'f`-                                 `+5~.$ s qs m`ti.ttci t  .-,, 'ra.. ;?4a s
                                                   t


                                                   ,
                                                        y
    y4j                                          F.v     ,t      ,iY!      ytr::,  Yrv A



                                               w xa
                                               -;'.his ' ' ... .
                                                                                              aF:
                                                                                              b
                                                                                      ay     .iq...o                                   ?,' '>

                                                                                  -                                                  zra'
                                                                                        d
                                                                                              ;5i.
                                                                                                v:
                                                                                        y:    ffr : n
                                                      A.                                       v nf








                                                                 ~            a

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most