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    Vol. 22 No. 4 - Summer 2003

     

    Taxation

    NewsQuarterly, Vol. 22 No. 4

    ABA Section of Taxation

    Until August 2015, the NewsQuarterly was published quarterly to report on developments pertaining to taxation, Section news and meeting updates, and other information of professional interest to Tax Section members. In fall 2015, the NewsQuarterly was renamed ABA Tax Times. ABA Tax Times is a digital-only publication. Like the NewsQuarterly, ABA Tax Times reports on tax developments and Section news, and its enhanced format includes links to cited source material and other information, as well as audio and video clips for related content.

    From the Editor

    From the Chair

    From the Chair-Elect

    Special Report

    Taxation

    Benefits Tax Shelters: In Eye of the Beholder or Eye of the Storm?

    Alvin D. Lurie

    Do you remember when pension practitioners proudly bore their identification as architects of the “quintessential tax shelter”? Not any more. Their reply today is more likely to be, “Who, me?” Association with a tax shelter—any tax shelter—is to be avoided like spam. This is quite new in the benefits community, whose practitioners mostly believed themselves to be, shall I say, sheltered from the growing concerns...

    Points to Remember

    Taxation

    Cost Recovery Rules for Software: Enterprise Resource Planning Software and Evolving Business Models

    David S. Davenport and E. Kelsey Lemaster

    Since the development of the first business computers, computer systems and software have quickly become a ubiquitous medium through which business operations may be organized, mechanized, and accelerated. In recent years, however, many businesses have reached a point at which their business systems and software have grown overly complex and less efficient. ...

    Point & Counterpoint: Should Experience in Tax Practice Be a Prerequisite for a Positive Tax Section Recommendation for Appointment to the U.S. Tax Court?

    Spotlight on Committees

    Pro Bono Award

    Council Actions