In Memoriam: Irwin L. Treiger Stefan F. Tucker Irwin Treiger was a soft-spoken, kind, gentle, and affable person and a true exemplar of the very best and brightest in this nation and the world. ...
Taxation Taxation with Representation: The Creation and Development of Low-Income Taxpayer Clinics T. Keith Fogg Survey Responses (online only)
Taxation Testing for Thin Capitalization Under Section 163(j)— A Flawed Safe Harbor Philip G. Cohen This Article discusses why the current Code balance sheet safe harbor in section 163(j), which is based on the taxpayer’s tax basis in its assets and not their fair market value, is conceptually incorrect. ...
Taxation Something Not So Simple: Sale of S Corporation Stock or Assets for Contingent Payment Obligations Stephen P. Foley The rules governing both (a) the sale of corporate property for contingent obligations and (b) stock sales under section 338(h)(10) or a corporate liquidation immediately following a corporate asset sale...
Taxation What Looks the Same May Not Be the Same – The Tax Treatment of Securities Reopenings Jeffrey D. Hochberg & Michael Orchowski This Article examines the U.S. federal income tax treatment of securities “reopenings”—that is, issuances of new securities that are intended to be identical to (and fungible with) an existing class of securities. ...
Taxation The Careful Employer: Taxpayer Guidance Under the All Events Test and Revenue Ruling 2011-29 Sarah W. Colangelo Employee bonus plans tying an employee’s personal gain to a company’s well-being can improve company retention and morale, but as a tax matter have posed particular timing problems...
Taxation Wilbert v. Commissioner and the Business Costs of Bumping: Temporarily “Away from Home” and Still Denied a Deduction? Joanna Evans Wilbert v. Commissioner, decided in January 2009, is yet another example of a flawed interpretation of section 162(a)(2), which allows a taxpayer to deduct expenses incurred in carrying on any trade or business...
Taxation (Not So) Concrete: How the Service Will Benefit from the Ambiguous Taxpayer Victory in United States v. Home Concrete & Supply, LLC Gabriel Kurcab United States v. Home Concrete & Supply, LLC could have been an important decision for administrative law. It was the first time the Court was presented with the question of whether, pursuant to its 2005 decision...
The Tax Lawyer The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section. Section members may also view the Spring 2018 issue of The Tax Lawyer in its entirety.
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