|
Taxpayers' Tax Election Regrets |
2023 |
Journal Article |
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Protective Tax Elections |
2022 |
Journal Article |
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Questions the IRS Will Not Answer |
2022 |
Journal Article |
|
Partnership Tax Provisions of the TCJA as Illustrations of Planning Simplification versus Compliance Simplification Trade-offs |
2021 |
Journal Article |
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Unsophisticated Taxpayers, Rules versus Standards, and Form versus Substance |
2021 |
Journal Article |
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Time for a Tax Return Filing Fee |
2021 |
Journal Article |
|
Presumptions of Tax Motivation |
2020 |
Journal Article |
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Superficial Proxies for Simplicity in Tax Law |
2019 |
Journal Article |
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Taxing Selling Partners |
2019 |
Journal Article |
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Accessible Reliable Tax Advice |
2018 |
Journal Article |
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Tax Law's Loss Obsession |
2018 |
Journal Article |
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Itemized Deductions in a High Standard Deduction World |
2017-2018 |
Journal Article |
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Exploiting Regulatory Inconsistencies |
2017 |
Journal Article |
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Reforming the Non-Disavowal Doctrine |
2016 |
Journal Article |
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Detrimental Reliance on IRS Guidance |
2015 |
Journal Article |
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Taxing Publicly Traded Entities |
2015 |
Journal Article |
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Safe Harbors in Tax Law |
2015 |
Journal Article |
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Redefining Qualifying Income For Publicly Traded Partnerships |
2014-10-06 |
Journal Article |
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The Problem of Abusive Related-Partner Allocations |
2014 |
Journal Article |
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Tax Elections: How to Live with Them If We Can't Live without Them |
2013 |
Journal Article |
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Was Blackstone's Initial Public Offering Too Good to Be True: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules |
2013 |
Journal Article |
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Rethinking the Timing of Tax Decisions: Does a Taxpayer Ever Deserve a Second Chance |
2012 |
Journal Article |
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Making Partnerships Work for Mom and Pop and Everyone Else |
2011 |
Journal Article |
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Cancellation of Indebtedness Income and Tax-Exempt Entities |
2010-06-21 |
Journal Article |
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Harvard, Hedge Funds, and Tax Havens: Reforming the Tax Treatment of Investment Income Earned by Tax-Exempt Entities |
2010 |
Journal Article |
