Articles
Corporate Expatriation: A Case Analysis
Steven H. Goldman
Taxing the Business of Sports
Robert Holo and Jonathan Talansky
The Pension Protection Act of 2006: A Misguided Attack on Donor-Advised Funds and Supporting Organizations
Terry W. Knoepfle
Recent Developments in Federal Income Taxation: The Year 2008
Martin J. McMahon Jr., Ira B. Shepard, and Daniel L. Simmons
International Corporate Income Tax Reform: Issues and Proposals
Jane G. Gravelle
Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split
Reuven S. Avi-Yonah, Kimberly A. Clausing, and Michael C. Durst
Built-in Gaine and Biuilt-in Loss Property on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts
Daniel L. Simmons
Congressional Unilateral Tax Treaty Overrides: The "Latter in Time Doctrine" is Out of Time!
Mark J. Wolff
Economics & Economic Substance
Terrance O'Reilly
Ghosts of 1932: The Lost History of Estate and Gift Taxation
Jeffrey A. Cooper
Discretion and Deterrence in Tax Sentencing After Rita, Gall and Kimbrough—Opportunities for Alternative Sentences and Potential Abuses
Marla Schwaller Carew
The Constitutionality of the Taxation Consequences for Renouncing U.S. Citizenship
William Thomas Worster