The Frame Game: How Defining the "Transaction" Decides the CaseDavid P. Hariton
Partnership Exit Strategies and the Failure of the Substantiality TestThomas W. Henning
Entity Identity: The Taxation of Quasi-Separate EnterprisesStephen B. Land
Loyalty Divided: Duties to Clients and Duties to Others—the Civil Liability of Tax Attorneys Made Possible by Acceptance of a Duty to the SystemDavid J. Moraine
Revisiting the “Open Transaction” Doctrine: Exploring Gain Potential and the Importance of Categorizing Amounts RealizedPaul Galindo
Circuit Split over ERISA Standing Remains, Despite Clear Statutory ProvisionsKate McDonald
Solving the Personal Use/Investment Dilemma for Like-Kind Exchanges: Moore v. Commissioner Ari Meltzer
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Published bySection of Taxation, American Bar Associationin Collaboration with theGeorgetown University Law Center
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