Section of Taxation Publications
  VOL. 54
NO. 3
SPRING 2001

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ARTICLESSection Members Only
I Come to Bury Subchapter K, Not to Praise It
Philip F. Postlewaite
 
Full Article
Employee Benefits Considerations in Joint Ventures
Susan P. Serota
 
Full Article
The Tax Adviser's Privilege in Transactional Matters: A Synopsis and a Suggestion
Bruce Kayle
 
Full Article
A Transcontinental "A" Train: Foreign Mergers under Section 368(a)(1)(A)
Steven A. Bank
 
Full Article
Income Taxation, International Competitiveness and the World Trade Organization's Rules on Subsidies: Lessons to the U.S. and to the World from the FSC Dispute
Rosendo Lopez-Mata
 
Full Article
IN MEMORIAM: Charles M. Walker
Sherwin P. Simmons
 
 
TESTIMONY
Statement of Richard M. Lipton on Behalf of the American BarAssociation Section of Taxation, Before the Committee on Finance of the United States Senate on the Subject of Tax Simplification, April 26, 2001
 
 
Full Article
COMMENTS
Comments Concerning Regulations Under Section 368 of the Internal Revenue Code Regarding Mergers Involving Disregarded Entities
 
 
Full Article
Comments Concerning IRS Notice 2001-10
 
Full Article
NOTES
Assessing S Corporation Cancellation of Debt Income on Shareholders' Income and Basis in the S Corporation's Stock: Gitlitz v. Commissioner
Julie F. Bell
 
Full Article

Reasonableness, First Impression, and the Accuracy-Related Penalty: Neonatology Associates v. Commissioner

Mitzi Chang
 
Full Article

Fees Paid by Trustees for Investment Strategy Advice and Management Services are Not Deductible Under Section 67(e)(1): Mellon Bank, N.A. v. United States

Danielle M. Hohos
 
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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