Section of Taxation Publications

 

The Tax Lawyer
VOL. 52 NO. 2
WINTER 1999

 

Back to TTL Home Page

Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

IN MEMORIAM: JOHN S. NOLAN
Phillip L. Mann

IN MEMORIAM: THEODORE TANNEWALS, JR.
Martin D. Ginsburg

ARTICLES

Sorting Out the Tangle of Economic Substance
David P. Hariton

Importing Assets into Domestic Taxing Jurisdiction: Learning from Canada
Keith E. Engel

Tax Issues Raised for Rural Electric Cooperatives by the Advent the Non-Bypassable Charge
Clayton S. Reynolds

LECTURE

1999 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Dealing with the Aggressive Corporate Tax Shelter Problem
James P. Holden

NOTES

Important Tax Decisions of 1998

In re Popa
Estate of Young v. Commissioner
Estate of McClatchy v. Commissioner
United States v. D’Agostino
FMR Corp. v. Commissioner
Norwest v. Commissioner
Estate of Newman v. Commissioner
PNC Bancorp v. Commissioner
Estate of Davis v. Commissioner