Section of Taxation Publications
  VOL. 60
NO. 1
FALL 2006

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ARTICLESSection Members Only

The (Im)Balance of Externalities in Employment-Based Exclusions from Gross Income
by Professor William P. Kratzke

Full Article
Apportionability in State Income Taxation: The Uniform Division of Income for Tax Purposes Act and Allied-Signal
by James H. Peters and Benjamin F. Miller
Full Article

The Art of Taxation: Joseph Hemard’s Illustrated Tax Code
by Farley P. Katz

Full Article *
*Unrestricted Access: This article is available to both Members and Non-Members

Income Recognition and Revenue Ruling 2003-10: A Large Ship Steered by a Very Small Rudder
by Michael Baillif and Monique C. Reid

Full Article

Gentlemen, Deduct Your Engines: Whether Regular Maintenance
of Aircraft Engines Should Have Been a Deductible Expense in
FedEx Corp. v. United States

Karen Berenthal

  Full Article

Hattem v. Schwarzenegger : Terminating Preemption Challenges to State
Taxation of ERISA Plans’ Unrelated Business Taxable Income

Yonatan Gelblum

Full Article
Upsetting the Government’s Right to Redemption Under Section 7425
Carl Hinnescheidt
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.