Articles
U.S. Federal Income Taxation of U.S. Branches of Foreign Banks: Selected Issues and Perspectives
Yaron Z. Reich
Simplification and IRC § 415
Norman P. Stein
Rethinking Section 2702
Grayson M. P. McCouch
Tax Aspects of REMIC Residual Interests
Kirk Van Brunt
Zero Basis Hoax or Contingent Debt and Failure of Proof? Sorting Out the Issues in the Lessinger Case
Jasper L. Cummings Jr.
Dedication to James J. Freeland
Jeffrey E. Lewis, Guy B. Maxfield, M. Carr Ferguson, and Stephen A. Lind
Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs and Consumed Income Taxes
J. Clifton Fleming Jr.
Interpreting Tax Legislation: The Role of Purpose
Deborah A. Geier
Treaty Override by Administrative Regulation: The Multiparty Financing Regulations
Richard L. Doernberg
A Consumed Income World—The Low Income and Prospects for Simplification—Replies to Professors Fleming and Yin
Charles O. Galvin
The Recharacterization of Cross-Border Interest Rate Swaps: Tax Consequences and Beyond
Bruce A. Elvin
Assumption of Contingent Liabilities on Sale of a Business
Daniel Halperin
Text, Purpose, Capacity and Albertson's: A Response to Professor Geier
Edward A. Zelinsky