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Vol. 35 No. 1 - Fall 2015



Points to Remember

Point & Counterpoint


Dynamic Scoring: What Economic Modeling Can and Can't Do Well

In this Point & Counterpoint, Thomas A. Barthold, Chief of Staff, Joint Committee on Taxation, Washington, DC; G. William Hoagland, Senior Vice President, Bipartisan Policy Center, Washington, DC; and Jane G. Gravelle, Senior Specialist in Economic Policy, Congressional Research Service, Washington, DC, reprise a panel discussion presented by the Teaching Taxation committee at the 2015 May Meeting.

Pro Bono Matters

Young Lawyers Corner

Update on Resolution 101

Tax Bites

Government Submissions


Comments on Proposed Regulations on Certain Partnership Provisions of the American Jobs Creation Act of 2004

The Section’s Partnerships and LLCs Committee responded to the government’s request for comments in the preamble to the proposed regulations with a series of recommendations concerning the contributions of built-in loss property, mandatory basis adjustment provisions, basis allocation rules under section 755, substituted basis transactions, and the application of layering versus netting in applying section 704(c).

News Briefs

Events & Promotions

Sponsor Acknowledgements

About ABA Tax Times

ABA Tax Times (ISSN 2381-5868) (formerly NewsQuarterly) reports on developments pertaining to taxation, Tax Section news and meeting updates, and other information of professional interest to Tax Section members and other readers. Questions regarding ABA Tax Times can be sent to: [email protected].

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