Section of Taxation Publications
  VOL. 54
NO. 4
SUMMER 2001
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ARTICLESSection Members Only
The Earned Income Tax Credit and the Marriage Penalty: New Proposals in Light of the Economic Growth and Tax Relief Reconciliation Act of 2001
Frederick J. Bradshaw, IV
 		Full Article
An Analysis of the IRS’s Voluntary Disclosure Policy
Allen D. Madison
 		Full Article
Tax-Driven Partnership Allocations with Economic Effect: The Overall After-Tax Present Value Test for Substantiality and Other Considerations
Richard M. Leder
 		Full Article

LECTURE
2001 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Is the Tax Bar Going Casual—Ethically?
Randolph W. Thrower
 

 
Full Article

NOTES
The Wages of Not Working: FICA Liability for Severance Payments in Associated Electric Cooperative, Inc. v. United States

Jeremy L. Hirsh
 

 
Full Article

Determining the Meaning of a Meaningful Collection Due Process Hearing: Katz v.Commissioner

Pamela H. Kesner
 		Full Article

Giving Teeth to the Prohibitions of ERISA: Forbidden Actuarial Calculations in Cash Balance Plans as per Esden v. Bank of Boston

Gregory M. McLaughlin
 		Full Article

Wage Withholding Is Not Required for Reimbursed Employee Travel Expenses: HB & R, Inc. v. United States

Lisa Richman
 		Full Article

That’s Entertainment: The Section 274(n) Disallowance for Entertainment Expenses is Held to Apply to Those in the Entertainment Business in Churchill Downs, Inc. v. Commissioner

Kimberly A. Riker
 		  Full Article

Economic Substance Doctrine Applied to Determine the Validity of a Family Limited Partnership for Federal Transfer Tax Purposes: Knight v. Commissioner

Ilana Safer
 		Full Article
ANNUAL REPORT
Important Developments During the Year
 		 
INDEX
Volume 54, Numbers 1, 2, 3 and 4
 		 
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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