Section of Taxation Publications
  VOL. 59
NO. 3

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ARTICLESSection Members Only

Report of the Task Force on International Tax Reform


Full Article*
(*Non-Restricted: This report is open to section members and the public)

Taxing Undocumented Immigrants:
Separate, Unequal, and Without Representation

Francine J. Lipman

Full Article

Fallacies of Presumption:
Unpacking the Impact of the Section 409A Proposed
Regulations on Stock Appreciation Rights
Issued by Privately-Held Companies

Vanessa A. Scott


Full Article

Making Your Business Fly Above Section 183:
Fair Skies Following Rabinowitz v. Commissioner
Jeremiah B. Frueauf

Full Article

Strict Divestiture Requirements in Section 6324(a)(1):
First American Title v. United States
and the Hazard of the Special Estate Tax Lien
Jeanette Quick

Full Article

Right Without Reason? The Check-The-Box Corporate or
Partnership Election Regulations Correctly Held Valid:
Littriello v. United States

William J. Rowe


  Full Article

No M.B.A. Left Behind: Professional Education as a
Business Expense in Allemeier v. Commissioner

Robert A. Stolworthy, Jr.


Full Article

Section members may also view this issue of The Tax Lawyer in its entirety .


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.