In Memoriam: B. Harvie Branscomb, Jr. Lawrence B. Gibbs, Stanley L. Blend, and William H. Caudill Harvie Branscomb began his life in Dallas, Texas, 93 years ago and was an adventurer from the start. He began at an early age to build model boats and engage others in lengthy conversations. ...
Taxation Comments on Proposed Regulations on Certain Partnership Provisions of the American Jobs Creation Act of 2004 ABA Section of Taxation The proposed regulations provide guidance with respect to contributions of built-in loss property to partnerships, substantial basis reduction events, modifying the basis allocation rules...
Taxation Preventing Congressional Violations of Taxpayer Privacy George K. Yin This Article claims that the U.S. House Ways & Means Committee violated the law in 2014 when it voted (strictly along party lines) to release to the public the tax return information of 51 taxpayers. ...
Taxation Cancellation of Debt and Related Transactions Douglas A. Kahn and Jeffrey H. Kahn If a taxpayer borrows money, the borrowed funds are not included in the taxpayer’s gross income. That treatment is proper even though the taxpayer has increased his assets by the amount he borrowed...
Taxation Crafting a Constitutional Marijuana Tax Nima H. Mohebbi, Samuel T. Greenberg, and Ian S. Speir Marijuana legalization and decriminalization have become important policy issues. Twenty-three states have partially legalized marijuana (generally for medicinal purposes)...
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