Articles
Mufled Chevron: Judicial Review of Tax Regulations
Ellen P. Aprill
Use and Abuse of Section 704©
Laura Cunningham
Commentary on Return Preparer Obligations
Michael B. Lang
U.S. Income Taxation of Cross-Border Pensions
Cynthia Blum
Unfair Business Competition and the Tax on Income Destined for Charity: Forty-Six Years Later
Donald L. Sharpe
The Deceptively Disparate Treament of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax
J. Clifton Fleming Jr.
Creating Complex Monsters: Joint Operating Agreements and the Logical Invalidity of Treasury Regulation 1.502-1(b)
Darryll K. Jones
More on Accounting for the Assumption of Contingent Liabilities on the Sale of a Business
Charlotte Crane
Lifting the Shroud Obscuring Estate of Hubert: The Logic of the Income and Estate Tax Treatment of Estate Administration Expenses
Joseph M. Dodge
Partnership Distributions: Options for Reform
Karen C. Burke