Section of Taxation Publications
The Tax Lawyer, Winter 2000
 ttlogo.gifVOL. 53
NO. 2
WINTER 2000

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 IN MEMORIAM: HARRY K. MANSFIELD
Frederic G. Corneel

IN MEMORIAM: DONALD MCDONALD
Joseph E. Lundy

ARTICLES

Foreign Base Company Sales Income: A Primer and an Update
Mary F. Voce

Crane's Ghost Still Spooks Tax Law: Cf. Owen
Alvin D. Lurie

At Long Last—The Final Section 467 Regulations
James R. Shorter, Jr.

The Effectiveness and Constitutionality of State Tax Incentive Policies for Locating Businesses: A Simple Game Theoretic Analysis
James R. Rogers

Using Selected Tax Principles to Determine Oppressive Conduct in Minority Shareholder Suits
Sandra K. Miller

Ebbs and Tides and Water Rise—What's the Real Concern with MDPs?
Laurie Hatten-Boyd

NOTES

Minnesota Department of Revenue v. United States

National Westminster Bank, PLC v. United States

Preslar v. Commissioner

Gitlitz v. Commissioner

Johnson v. Commissioner

Peaden v. Commissioner

Community Trust Bancorp, Inc. v. United States


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

 

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