Section of Taxation Publications

VOL. 63
NO. 3

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In Memoriam: Steven C. Salch 
ARTICLESSection Members Only

2010 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Taking the Bull by Its Horns: Some Thoughts on Constitutional Due Process in Tax Collection
Nina E. Olson

Full Article

The Regulatory Systems for Employee Benefits
Brian A. Benko

Full Article

Premium Financed Surprises: Cancellation of Indebtedness Income and Financed Life Insurance
Robert S. Bloink

The Option Conundrum in Tax Law: After All These Years, What Exactly Is an Option?
Kevin J. Liss

Full Article

Taxation and the Sabbatical: Doctrine, Planning, and Policy
John A. Miller and Robert Pikowsky

Full Article

Beating the Dead Horse: Revisiting McDougal in Search of Substantial Authority
Rodney P. Mock

Full Article

The Application of Conduit Theory in Interest Rate Swap Transactions: Schering-Plough Corporation v. United States
Sally Bergmann

Full Article

A Gift to be Returned: Single-Member LLCs and Gift Tax Valuation in Pierre v. Commissioner
Bradley Sarnell

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.