Section of Taxation Publications
  VOL. 54
NO. 1
FALL 2000

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ARTICLESSection Members Only
Bad Drafting – A Case Study of the Design and Implementation of the Income Tax Subsidies for Education
Glenn E. Coven
Full Article
Breaking the Glass Slipper – Reflections on the Self-Employment Tax
Patricia E. Dilley
Full Article
State Tax Jurisdiction and the Mythical "Physical Presence" Constitutional Standard
Michael T. Fatale
Full Article
How Federal Pension Laws Influence Individual Work and Retirement Decisions
Jonathan Barry Forman
Full Article
Standards of Tax Practice Statement
American Bar Association Section of Taxation Committee on Standards of Tax Practice

Full Article

S Corporation Losses May Not Be Deducted from Self-Employment Net Income: Ding v. Commissioner

Andrew Cook
Full Article

Under TEFRA Procedures, Partners Cannot Change Their Election From Litigation to a Consistent Settlement: Prochorenko v. United States

John G. Ha
Full Article

The Harbor Maintenance Tax and the Constitutionality of Taxing Cruise Passengers as Commercial Cargo Under the Export Clause: Carnival Cruise Lines, Inc. v. United States

Keith E. Ranta
Full Article

Cash Method of Accounting for Professional Health Services Corporations: Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner

Lisa DeMarchi Sleigh
Full Article

Disparate Treatment of University Administrators’ and Tenured Faculty Members’ Early Retirement Payments for FICA Taxation: North Dakota State University v. United States

Heather L. Turner
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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