The Taxation of Virtual Currency and Does Recent Guidance Do Enough?

2024-7-1

Editorial Policy

2024-4-25

Covers and Front Matter

2024-4-25

Editorial Policy

2024-4-25

Fill in the Blank? A Discussion of Prefilled Tax Returns in the U.S.

2024-4-25

A Call to Revamp I.R.C. §121: The Rules, the Reality, and a Path to Tax Parity for Long-Term Homeowners

2024-4-12

The Challenge of Challenging Tax Laws as Unconstitutionally Vague

2024-4-1

A Critical Analysis of the Corporate Alternative Minimum Tax

2024-2-26

Fill in the Blank? A Discussion of Prefilled Tax Returns in the U.S.

2023-10-19

Does Notice 2014-21 Need an Update? An Analysis of Potential Tax Classifications for Cryptocurrency

2023-5-1

Religion versus Politics: An Age-Old Question with Continued Importance to the U.S. Nonprofit Classification System

2023-5-1

Implications of Recent Foreign Bank Account Reporting Litigation

2023-5-1

Covers and Front Matter

2023-5-1

Editorial Policy

2023-5-1

Religion versus Politics: An Age-Old Question with Continued Importance to the U.S. Nonprofit Classification System

2022-11-24

Annual Editor Report

2022-11-1

Annual Editor Report

2022-11-1

Covers and Front Matter

2022-9-1

Editorial Policy

2022-9-1

Is Section 199A's Qualified Business Income Deduction Good Tax Policy?

2022-8-22

Using Unrelated IRS Guidance as a Framework for Taxing Crypto Transactions: Revenue Procedure 2019-18

2022-8-3

Reasonable Compensation: Circuit Court Differences Create Confusion and Inconsistency

2022-3-7

Annual Editor Report

2021-12-31

Covers and Front Matter

2021-9-1

Emerging Cryptocurrencies and IRS Summons Power: Striking the Proper Balance between IRS Audit Authority and Taxpayer Privacy

2021-8-18

Proposed Treasury Regulations Address Tax Treatment of Modifications of Debt Instruments Made to Transition Away from LIBOR

2021-5-17

Is it a Tip or a Gift? Investigating <i>Duberstein</i> in the Modern Gratuity Era

2021-5-17

Feeling GILTI: Tax Strategies for U.S. Multinational Corporations to Navigate the Tax Cuts and Jobs Act

2020-9-16

Annual Editor Report

2020-4-1

A New Examination of an Old Question:<i>Is it Constitutional to Tax Marriage?</i>

2020-3-1

Covers and Front Matter

2020-3-1

Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders

2019-11-27

Covers and Front Matter

2019-3-1

Congress Finally Passes Carried Interest Legislation, But is it Enough?

2019-3-1

Code Section 304: The Gift That Keeps on Giving

2019-3-1

Annual Editor Report

2019-3-1

Disposition of an Interest in a U.S. Partnership by a Foreign Person: The Saga of Revenue Ruling 91-32

2019-3-1

Covers and Front Matter

2018-9-1

Annual Editor Report

2018-9-1

Constructing the Fundamental Principles of Taxation through Triangulation

2018-9-1

A Legal and Exploratory Empirical Analysis of Changes to Innocent Spouse Law

2018-9-1

Can a Casualty Loss Be Deducted in the Absence of Physical Damage?

2018-9-1

Finding a Port in a Non-Safe Harbor: Implications for Reverse Exchanges after <i>Bartell</i>

2018-8-1

The Constitutionality of Uncompensated §179D(d)(4) Allocations by State, Local, and Municipal Government Building Owners

2018-7-1

The ATA Journal of Legal Tax Research Editorial Policy

2018-7-1

A Legal Analysis of State Tax Policy for Online Sales: The Recipe from <i>Direct Marketing</i>

2018-7-1

An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization

2018-7-1

Covers and Front Matter

2018-7-1

Annual Editor Report

2017-9-1

Unreasonable S Corporation Compensation: Why has the IRS Failed to Enforce Circular 230?

2017-9-1