Section of Taxation Publications
  VOL. 56
NO. 1
FALL 2002

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CONTENTS Section Members Only
IN MEMORIAM: Scott P. Crampton
Don V. Harris, Jr.
 
 
ARTICLES 
Timing and Base Differences Under Section 904(d)
Benjamin J. Cohen and Jay Geiger
 
Full Article
A Plea for the Repeal of Section 107: No More Tax-free Mansions for Dubious "Ministers of the Gospel"
Kamron Keele
 
Full Article
Accounting Methods—Which Retroactive "Corrections" Require Service Consent?
Felix B. Laughlin and Kathleen C. Dale
 
Full Article
Does Regulation Section 1.704-2 Permit Special Allocations of Nonrecourse Deductions Attributable to Exculpatory Liabilities?
Bethany Atkins Rice
 
Full Article
LECTURE
2001 Erwin N. Griswold Lecture Before the American College of Tax Counels: Erwin Griswold's Tax Law—and Ours
Michael J. Graetz
 
 
Full Article
SURVEY & COMMENTS 
Survey of State Tax Treatment of Section 1031 Exchanges
ABA Tax Section Committee on Sales, Exchanges and Basis
 
Full Article
Comments in Response to Notice 2000-29
 
Full Article
Comments on Advance Notice of Proposed Rulemaking Under Section 263(a) Related to Capitalization Issues Regarding Expenditures Incurred in Acquiring, Creating, or Enhancing Intangible Assets
 
Full Article
NOTES 
Which Price is Right? Valuing Real Estate Purchased in Bulk with Nonrecourse Promissory Notes: Epic Associates v. Commissioner
Brett Dockwell Kravitz
 
Full Article
Debating the “Plain Meaning” of Section 355’s Active Business Requirement: McLaulin v. Commissioner
Laurelle C. Lo
 
Full Article
The Friendly Skies: Per Diem Allowances to Airline Employees Deemed Compensation in UAL Corporation v. Commissioner
Scott M. Singer
 
Full Article
Treating Lottery Payments as an Annuity for Estate Tax Purposes: Estate of Gribauskas v. Commissioner
Petra R. Smeltzer
 
Full Article
Allowing Sales Between Related Parties in Closely Held Corporations to Evidence Fair Market Value: A Departure From the Norm in: Morrissey v. Commissioner
Emily A. Whelan
 
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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