Vol. 32 No. 1 - Fall 2012

 

Until August 2015, the NewsQuarterly was published four times a year to report on developments pertaining to taxation, Section news and meeting updates, and other information of professional interest to Tax Section members. Archived issues are available to the public and can be accessed using the links below. Beginning in the fall 2015, the NewsQuarterly has been renamed ABA Tax Times. ABA Tax Times is a digital-only publication. Like the NewsQuarterly before it, ABA Tax Times will report on tax developments and Section news, and the new, enhanced format will also include links to cited source material and other information, as well as audio and video clips for related content. 

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COMPLETE ISSUE

FROM THE CHAIR

THINKING ABOUT TAX MALPRACTICE

AFTERMATH OF NFIB V. SEBELIUS:

(1) Health Insurance Tax (Penalty) Upheld

(2) It’s Not a Tax (Statutorily), but It Is a Tax (Constitutionally)

(3) The Supreme Court Has Spoken: Now What Should Employers Do About Their Group Health Plans?

INTERVIEW: Mark Prater

OPINION POINT: Diagnosis of and Proposed Remedies for Structural Problems in the Federal Tax System

POINTS TO REMEMBER:

(1) The Postman (Usually) Rings Twice: Resolving State Tax Liabilities After a Federal Tax Adjustment

(2) Validity of Guidance Questioned by the Courts

(3) Entergy v. Commissioner: The “Untenable” Circuit Split

BOOK REVIEW: The ABA Property Tax Deskbook

GOVERNMENT SUBMISSIONS BOXSCORE

CLE CALENDAR

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