Articles
Tax Neutrality and Tax Amenities
David Hasen
Understanding Consolidated Returns
Martin J. McMahon Jr.
Recent Developments in Federal Income Taxation: The Year 2011
Martin J. McMahon Jr., Ira B. Shepard, and Daniel L. Simmons
Relighting the Charitable Deduction: A Proposed Public Benefit Exception
Kristin Balding Gutting
Citizens United, Tax Policy, and Corporate Governance
Michael A. Behrens
An Empirical Study of Innocent Spouse Relief: Do Courts Implement Congress's Legislative Intent?
Stephanie Hunter McMahon
The Monetization of Business Tax Credits
Thomas W. Giegerich