Section of Taxation Publications
  VOL. 54
NO. 2

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ARTICLESSection Members Only
Revaluations Revisited: Partnership Allocations and the Demise of the Ceiling Rule
Stephen B. Land
Full Article
Age Discrimination or Age Justification? The Case of the Shrinking Future Interest Credits under Cash Balance Plans
Alvin D. Lurie
Full Article
Tying the Knot: The Tax Consequences of Marriage
Angela V. Langlotz
Full Article
The 2000 Proposed Regulations on Corporate Sponsorship Payments: A Step Toward Restoring the Public's Trust in Charitable Organizations
Aaron P. Nocjar
Full Article

Research Tax Credit Can Apply to Software Development as Congress Intended: Tax and Accounting Software Corp. v. United States

Robin Davis
Full Article
When are Pre-Merger Officer Salaries and Investigatory Expenses Deductible under Section 162: The Eighth Circuit's Answer in: Wells Fargo & Co. v. Commissioner
Kelsey Lemaster

Full Article

Business Expense Deduction for Private Jet Allowed if Reasonable: Kurzet v. Commissioner

J. Taylor McConkie
Full Article

Ethel Cotnam's Ghost—The Conflicting Tax Treatment of Contingent Attorney's Fees: Srivastava v. Commissioner

B. Douglas Smith, Jr.
Full Article
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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


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