Section of Taxation Publications
  VOL. 56
NO. 3
SPRING 2003

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ARTICLESSection Members Only
The Disappearing Limited Deficit Restoration Obligation
Michael A. Oberst
 
Full Article
Foreign Investors in RICs and REITs
Robert J. Staffaroni
 
Full Article
Triple Taxation
Deborah L. Paul
 
Full Article
2002 Erwin N. Griswold Lecture Before the American College of Tax Counsel: "The Dynamic Tax Economist"
Joel Slemrod
 
Full Article
2002 Tannenwald Writing Competition: "A Policy Analysis and Critique of the Joint Committee on Taxation's Simplification Study"
Mark E. Erwin
 
Full Article
NOTES
Individual Retirement Accounts Incident to Divorce Are Not Excludable from a Debtor's Bankruptcy Estate: Anderson v. Seaver
Wendy Charon
 
 
Full Article
Equality Principle for Virgin Islands Tax Clarified by the Third Circuit: Chase Manhattan Bank v. Governor of the Virgin Islands
Mary Kay Dunning

 
Full Article
Agencies to the Rescue: Applying Patent Law to the Research and Experimentation Credit Issues in Eustace v. Commissioner
Jeffrey L. Light

 
Full Article
Cracking Walnuts with a Sledgehammer: The Uncertainty of the Reallocation Doctrine in Stewart v. Commissioner
Jeremy Schropp

 
Full Article
Application of Religiously Restrictive Secular-Use Provisions in Tax-Exempt Revenue Bond Financing: Steele v. Industrial Development Board of Metropolitan Government Nashville
Darin Schultz

 
Full Article
Section members may also view this issue of The Tax Lawyer in its entirety.

 

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.