Articles
Mixing Management Fee Waivers with Mayo
Amandeep S. Grewal
What the BEPS?
Yariv Brauner
Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice
Michael S. Kirsch
A Case for Simpler GainBifurcation for Real Estate Developers
Bradley T. Borden, Nathan R. Brown, and E. John Wagner II
Concentrated Enforcement
Leigh Osofsky
Why the Buffett=Gates Pledge Requires Limitation of the Estate Tax Charitable Deduction
Edward A. Zelinsky
The Internal Revenue Service and a Crisis of Confidence: A New Regulatory Approach for a New Era
Donald B. Tobin
The Problem of Abusive Related-Partner Allocations
Emily Cauble and Gregg D. Polsky