Articles
Tax Abuse According to Whom?
Shannon Weeks McCormack
The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum
H. David Rosenbloom, Noam Noked, and Mohamed S. Helal
Equity in the Distribution of Tax Preferences for Pensions: Capping the Amount Allowable in Tax-Preferenced Retirement Plans
Norman P. Stein and John A. Turner
Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should they be Mandatory?
Philip F. Postlewaite
The Movement to Destroy the Income Tax and the IRS: Who is Doing it and How They Are Succeeding
Diane L. Fahey
Recent Developments in Federal Income Taxation: The Year 2013
Martin J. McMahon Jr., Ira B. Shepard, and Daniel L. Simmons
The TurboTax Defense
Rodney P. Mock and Nancy E. Shurtz
Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax
Edward A. Zelinsky
EITC as Income (In)Stability?
Kerry A. Ryan
Tax Base Erosion: Reformation of Section 482's Arm's Length Standard
Bret Wells and Cym Lowell
Book Review
Tearing Out the Income Tax by the (Grass)Roots
Lawrence Zelenak