Section of Taxation Publications
  VOL. 55
NO. 4

Back to TTL Home Page

ARTICLESSection Members Only
Choice of Entity for a Venture Capital Start-up: The Myth of Incorporation
Daniel S. Goldberg
Full Article
How the Board of Tax Appeals Changed Hollywood History
Allen Rostron
Full Article
The Real Estate Exception to the Passive Activity Rules in Mowafi v. Commissioner and the New Burden Shifting Statute
Pedram Ben-Cohen
Full Article
Supreme Court Tips the Balance in Favor of the Service by Authorizing Aggregate Assessment of Unreported Employee Tips: United States v. Fior d'Italia, Inc.
Stephen P. Goldberg
Full Article
(It's All in a Parenthetical)
An Analysis of the FSC Provisions as Applied in Microsoft v. Commissioner

Eric D. Hayes
Full Article
"No, You Still Can't Deduct that Payment to Your Child's Private Religious School:" An Analysis of the Ninth Circuit Decision in Sklar v. Commissioner
Eric Hildenbrand
Full Article
Important Developments During the Year
Volume 55, Numbers 1, 2, 3 and 4
Full Article
Section members may also view this issue of The Tax Lawyer in its entirety. This is a 1.9 MB file and could take several minutes to load on slower systems.


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.