Taxation Equity, Cost of Living, and the Internal Revenue Code Prof. James Angelini, Prof. Tracy Noga, Prof. Calvin Johnson, Prof. Joseph Dodge Cost of living varies by geographic areas. In this point/counterpoint, professors...
Taxation From the Chair William J. Wilkins For my final Chair’s column, I’d like to look back on the Section’s accomplishments in the past year...
Taxation From the Chair-Elect Stuart M. Lewis We are indeed living in interesting times. We are now in the worst recession...
Taxation Interview - Mel Thomas Jasper L. Cummings, Jr. and Alan J.J. Swirski with Mel Thomas Mel Thomas has recently retired from the staff of the Joint Committee on Taxation, which he joined in 1976...
Taxation When the Service Claim Compensation is Unreasonable Robert W. Wood What is reasonable compensation? It may sound like an oxymoron, particularly when AIG and other bailed-out companies reward executives with outsize bonuses...
Taxation Is Your Exempt Organization Meeting the Rebuttable Presumption? Heather Szajda and Derek Kung In May 2006 the Service commenced its “Hospital Compliance Project,” providing exempt organizations a glimpse of what issues may be of concern to it...
Taxation Qualified Intermediary Program Reform Kathryn Morrison Sneade Last year, the qualified intermediary (“QI”) program, which essentially allows foreign financial institutions to act as U.S. withholding agents by entering into an agreement with the Service...
Taxation News Briefs Section of Taxation The Tax Section has created a series of White Papers that provide clear statements of tax policy issues that are...
Taxation CCA 200911007 and the $1 Million Mortgage Interest Deduction Ceiling Patricia A. Cain; Martin J. McMahon, Jr. Section 163(h)(3) allows taxpayers to deduct interest on acquisition indebtedness while section 163(h)(3)(B)(ii) provides...
Taxation 2009 Distinguished Service Award Recipient Irwin L. Treiger Dennis B. Drapkin The Section of Taxation honors Irwin L. Treiger as the 2009 recipient of its Distinguished Service Award in recognition of his outstanding career in the tax law and contributions to our profession and the Section...
Taxation Boxscore Submissions and Comments on Government Regulations, Administrative Rulings, ABA Policy and Blanket Authorities
