Articles
The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution
Jeffrey L. Kwall and Katherine K. Wilbur
Recent Developments in Federal Income Taxation: The Year 2014
Martin J. McMahon Jr., Bruce A. McGovern, and Ira B. Shepard
Beyond Frustration: Section 162(f) and the Deductibility of Fines, Penaties, and Settlement Payments
Abraham N.M. Shashy Jr., Sara A. Silverstein, and Ariana F. Wallizada
Tax-Exempt Hospitals and the Community Benefit Standard: A Flawed Standard and a Way Forward
Mark C. Westenberger
Source as a Solution to Residence
Adam H. Rosenzweig
Rethinking the Tax-Revenue Effect of REIT Taxation
Bradley T. Borden
Designing a 21st Century Corporate Tax—An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
Stephen E. Shay, J. Clifton Fleming Jr., and Robert J. Peroni
Making the Internal Revenue Service Work
Jonathan Barry Forman and Roberta F. Mann