|
Phantom Tax Loopholes |
2024-21 |
Journal Article |
|
Taxing Composite Transactions |
2024 |
Journal Article |
|
Administering Facts-and-Circumstances-Based Tax Tests |
2024 |
Journal Article |
|
Taxpayers' Tax Election Regrets |
2023 |
Journal Article |
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Questions the IRS Will Not Answer |
2022 |
Journal Article |
|
Protective Tax Elections |
2022 |
Journal Article |
|
Time for a Tax Return Filing Fee |
2021 |
Journal Article |
|
Partnership Tax Provisions of the TCJA as Illustrations of Planning Simplification versus Compliance Simplification Trade-offs |
2021 |
Journal Article |
|
Unsophisticated Taxpayers, Rules versus Standards, and Form versus Substance |
2021 |
Journal Article |
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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 |
|
Accessible Reliable Tax Advice |
2018 |
Journal Article |
|
Tax Law's Loss Obsession |
2018 |
Journal Article |
|
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 |
|
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 |
|
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 |
|
Rethinking the Timing of Tax Decisions: Does a Taxpayer Ever Deserve a Second Chance |
2012 |
Journal Article |
