Section of Taxation Publications
  VOL. 55
NO. 3

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ARTICLESSection Members Only
Deferential Review of Tax Court Decisions: Taking Institutional Choice Seriously
David F. Shores
Full Article
The Least Fun Part of the Job or A Tax Lawyer’s Guide to Acquisition Agreements
Robert Rothman
Full Article
Untangling the Stock Option Cost Sharing Loophole
Damian Laurey
Full Article
Participation in the Service’s Pre-Filing Agreement Program:
A Guide to Developing a Quality PFA Request

David R. Stubblefield
Full Article
The Accelerated and Uneconomic Bearing of Tax Burdens by
Mutual Fund Shareholders

Shawn P. Travis
Full Article
Racing Without a Profit Objective and Crashing into Section 183: Zidar v. Commissioner
Bronson J. Bigelow

Full Article
Evaluating Section 62 Accountable Plans and the Reasonable Reliance Defense: Shotgun Delivery, Inc. v. United States
Dana A. Ehrlich

Full Article
The Application of Subpart F Income to a Domestic Corporation Through a Voting Trust After Textron v. Commissioner
John Amory Glaccum

Full Article
When Compensation Paid as Salary to Shareholder Employees of Personal Service Corporations is Treated as Dividends: Pediatric Surgical Associates, P.C. v. Commissioner
Kevin G. Mosley

Full Article
Discharge of Nonrecourse Liability Versus Discharge of Third Party Indebtedness: Friedland v. Commissioner
Ashton Valente

Full Article
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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.