Section of Taxation Publications

VOL. 62
NO. 1
FALL 2008

Back to TTL Home Page


Full Article
ARTICLESSection Members Only

The Proper Tax Treatment of the Transfer of a Compensatory Partnership Interest
Douglas A. Kahn

Full Article

COBRA Strikes Back: Anatomy of a Tax Shelter
Karen C. Burke and Grayson M.P. McCouch

Full Article

Taxation of Supernormal Returns
David Elkins and Christopher H. Hanna

Determining the Character of Section 357(c) Gain
Fred B. Brown

Full Article
The Protection of Taxpayer's Federal Tax Return Information in the Internet Age—Is Tax Return Information Being Afforded Proper Confidentiality and Privacy Protections?
Agnes Gesiko

Full Article

Taxing Tenure: An Examination of How the Federal Insurance Contribution Act (FICA) Has Been Applied to Tenure Buyouts
Nicole Occhuizzo

Full Article

Service Collection Abuse of Discretion: What is the Appropriate Standard of Review and Scope of the Record in Collection Due Process Appeals?
Nick A. Zotos

Full Article
Finding the Right Balance: A Critical Analysis of the Major Proposals to Reform the Taxation of Carried Interests in Private Equity
Christopher W. Livingston

Full Article

Dot All ' I's and Cross All ' T's: Estate of Tamulis v. Commissioner and the Narrowing of the Substantial Compliance Doctrine to the Technical Compliance Doctrice
Hanna M. Chouest

Full Article

The Tucker Act and Tax Refund Suits: Sovereign Immunity at Play in United States v. Clintwood Elkhorn Mining Co.
Max J. Levine

Full Article

The Amount of Trading that Makes a "Trade or Business" in Cameron v. Commissioner
Robert J. Wille

Full Article
Volume 61, Numbers 1, 2, 3 and 4

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


Published by
Section of Taxation, American Bar Association
in Collaboration with the
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.