Section of Taxation Publications
  VOL. 57
NO. 1
FALL 2003

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ARTICLESSection Members Only
The U.S. Consumption Tax: Evolution, Not Revolution
Daniel S. Goldberg
Full Article
Exculpatory Liabilities and Partnership Nonrecourse Allocations
Karen C. Burke
Full Article
Restricted Stock Notes
David W. Mayo
Full Article
Section 357(c) and the Elusive Basis of the Issuer’s Note
Steven Quiring
Full Article
The Hedge Fund Versus the Mutual Fund
Alan L. Kennard
Full Article
By George! Costanza Provides Additional Certainty To SCIN Transactions
Daniel W. Matthews
Full Article
Guidelines to Tax Practice Third
Frederic G. Corneel
Full Article
Comments in Response to Internal Revenue Service Announcement 2003-29 Regarding International Grant-Making and International Activities by Domestic 501(c)(3) Organizations
Full Article
Water Rights and Like Kind Exchange: Wiechens v. United States
Gretchen Bundy
Full Article
Form and Function in Section 104(a)(1) Dual-Purpose Statute Exclusions: Byrne v. Commissioner
Erika L. Larson
Full Article
No Research and Development Tax Credit for Commercial Software Developers: Tax and Accounting Software Corp. v. United States
Sara J. O’Connell
Full Article
Mystifying the Meaning of “Used By” in the Depreciation of Pipelines: Clajon Gas Company v. Commissioner
Jennifer Pogue
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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