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Home > Florida Tax Review > Vol. 5 (2023) > No. 1

 
Florida Tax Review

Articles

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The Widening Gap Under the Internal Revenue Code: The Need for Renewed Progressivity
Vada Waters Lindsey

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Contengencies and the Estate Tax
Wendy C. Gerzog

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Recent Developments in Federal Income Taxation: The Year 2000
Ira B. Shepard and Martin J. McMahon Jr.

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Avoiding Phantom Income in Bankruptcy: A Proposal for Reform
Gregory L. Germain

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Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income
J. Clifton Fleming Jr., Robert J. Peroni, and Stephen E. Shay

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Equity and the Article I Court: Is the Tax Court’s Exercise of Equitable Powers Constitutional?
Leandra Lederman

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The Good, the Bad, and the Ugly in Post-Drye Tax Lien Analysis
Steve R. Johnson

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Normative Capital Cost Recovery for a Realization-based Income Tax
Charles T. Terry

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It Does Not Compute: Copyright Restriction on Tax Deduction for Developer’s Donation of Software
William A. Drennan

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Recent Developments in Federal Income Taxation: The Year 2001
Ira B. Shepard and Martin J. McMahon Jr.

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Charities and the Constitution: Evaluating the Role of Constitutional Principles in Determining the Scope of Tax Law's Public Policy Limitation for Charities
David A. Brennen

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Watchdogs That Failed to Bark: Standards of Tax Review After Enron
Harold S. Peckron

 
 
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ISSN: 2476-1699

Print ISSN: 1066-3487

 
 

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