S Corporation Losses May Not Be Deducted from Self-Employment Net Income: Ding v. Commissioner
Under TEFRA Procedures, Partners Cannot Change Their Election From Litigation to a Consistent Settlement: Prochorenko v. United States
The Harbor Maintenance Tax and the Constitutionality of Taxing Cruise Passengers as Commercial Cargo Under the Export Clause: Carnival Cruise Lines, Inc. v. United States
Cash Method of Accounting for Professional Health Services Corporations: Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner
Disparate Treatment of University Administrators’ and Tenured Faculty Members’ Early Retirement Payments for FICA Taxation: North Dakota State University v. United States
Published bySection of Taxation, American Bar AssociationWith the Assistance ofGeorgetown University Law Center
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