Articles
The Export Clause
Erik M. Jensen
Recent Developments in Federal Income Taxation: The Year 2002
Ira B. Shepard and Martin J. McMahon Jr.
Back to the Future Interest: The Origin and Questionable Legal Basis of the Use of Crummey Withdrawal Powers to Obtain the Federal Gift Tax Annual Exclusion
Bradley E.S. Fogel
The Ethics of Tax Cloning
Anthony C. Infanti
Leaving Money on the Table(s): An Examination of Federal Income Tax Policy Towards Indian Tribes
Mark J. Cowan
Guaranteed Payments Made In Kind By A Partnership
Douglas A. Kahn and Faith Cuenin
Recent Developments in Federal Income Taxation: The Year 2003
Ira B. Shepard and Martin J. McMahon Jr.
Sharing Bank Deposit Information With Other Countries: Should Tax Compliance or Privacy Claims Prevail?
Cynthia Blum
Family Limited Partnerships: Discounts, Options, and Disappearing Value
Karen C. Burke and Grayson M.P. McCouch
Book Tax Conformity for Financial Instruments
Yoram Keinan
One Flesh, Two Taxpayers: A New Approach to Marriage and Wealth Transfer
Bridget J. Crawford
Litigation Expenses and the Alternative Minimum Tax
Brant J. Hellwig and Gregg D. Polsky
Anatomy of a Disaster Under the Internal Revenue Code
Francine J. Lipman