Section of Taxation Publications
  VOL. 55
NO. 2

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ARTICLESSection Members Only
Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce
Deborah A. Geier
Full Article
Distinguishing Risk: The Disparate Tax Treatment of Insurance and Financial Contracts in a Converging Marketplace
David S. Miller
Full Article
Tax-Exempt Electric Cooperatives: A Discussion of Issues Relating to the 85% Member Income Requirement
Clayton S. Reynolds
Full Article
The Variance Doctrine: No Forks in the Road to Refunds
Margaret C. Wilson
Full Article
Gift or Sale? A Question of Intent in Estate of Costanza v. Commissioner
James A. Bulen, Jr.

Full Article
Taxpayers Can Treat the Premium Paid for Expected Property Rights as the Cost Basis of the Later-Acquired Rights: Gladden v. Commissioner
Eduardo Carvajal

Full Article
Deductions May Exceed Income to Employees for Entertainment Fringe Benefits Under Section 274: Sutherland Lumber-Southwest, Inc. v. Commissioner
Joshua Eizen

Full Article
Drunk and Orderly: The Anomalous Holding of In re Fretz Affects Bankrupt Taxpayers
L. Richard Walton

Full Article
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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.