Section of Taxation Publications
  VOL. 53
NO. 4

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ARTICLESSection Members Only
When It's Broke – Fix It: Reforming Irrevocable Trusts to Change Tax Consequences
F. Ladson Boyle
Full Article
Interest Allocation: a Regime Desperately in Need of Sound Policy
Bret Wells
Full Article
Paperless Administration of Employee Benefits Plans: A Practical Analysis of the Unresolved Issues
Suzanne Guitar
Full Article

Determining the Deductibility of Executive Compensation: Exacto Spring Corp. v. Commissioner

Heather L. Hathaway
Full Article

Gains and Losses Realized by Nonexempt Agricultural Cooperative on the Disposition of Stock in Three Corporations and Section 1231 Property Were Classified as Patronage Income: Farmland Industries, Inc. v. Commissioner

Alexander Y. Kymn
Full Article

Sham Transaction Doctrine Applied to the Offshore Reinsurance Industry: United Parcel Service v. Commissioner

Scott Mirelson
Full Article

Disclaimer of Intestate's Estate Under Arkansas Law Cannot Prevent Attachment of Federal Tax Lien: Drye v. United States

Claudia M. Osorio
Full Article

The Availability of Lack of Liquidity Discounts for Transfers of Family Limited Partnership Interests: Kerr v. Commissioner

Marva J. Rowan
Full Article

Should Financial Difficulties Constitute Reasonable Cause for Nonpayment of Employment Taxes? The Third Circuit's Robin Hood Response in: East Wind Industries, Inc. v. United States

Victoria L. Yeager
Full Article
Important Developments During the Year
Volume 53, Numbers 1, 2, 3, and 4
Full Article
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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


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