Report of the Task Force on International Tax Reform*
Full Article* (*Non-Restricted: This report is open to section members and the public)
Fallacies of Presumption:Unpacking the Impact of the Section 409A ProposedRegulations on Stock Appreciation RightsIssued by Privately-Held Companies Vanessa A. Scott
NOTESMaking Your Business Fly Above Section 183:Fair Skies Following Rabinowitz v. CommissionerJeremiah B. Frueauf
Strict Divestiture Requirements in Section 6324(a)(1):First American Title v. United Statesand the Hazard of the Special Estate Tax LienJeanette Quick
Right Without Reason? The Check-The-Box Corporate orPartnership Election Regulations Correctly Held Valid:Littriello v. United States William J. Rowe
No M.B.A. Left Behind: Professional Education as aBusiness Expense in Allemeier v. Commissioner Robert A. Stolworthy, Jr.
Published bySection of Taxation, American Bar AssociationWith the Assistance ofGeorgetown University Law Center
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