Recent Developments in Federal Income Taxation: The Year 2010
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the...
View ArticleNow You See it, Now You Don’t: The Comings and Goings of Disregarded Entities
While state law recognizes an LLC as a distinct type of entity, an LLC is not a distinct entity for federal tax purposes. An LLC that has two or more owners is treated as either a corporation or a...
View ArticleRecent Developments in Federal Income Taxation: The Year 2011
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the...
View ArticleUnderstanding Consolidated Returns
Section 1501 allows all of the members of an affiliated group of corporations to elect to file a consolidated return. A consolidated return permits the includible members of an affiliated group of...
View ArticleRecent Developments in Federal Income Taxation: The Year 2012
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the...
View ArticleRecent Developments in Federal Income Taxation: The Year 2013
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the...
View ArticleWhen Subchapter S Meets Subchapter C
It is often said that “an S corporation is a corporation that is taxed like a partnership.” This statement is incorrect. An S corporation resembles a partnership only in that it generally does not pay...
View ArticleRecent Developments in Federal Income Taxation: The Year 2014
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the...
View ArticleRecent Developments in Federal Income Taxation: The Year 2016
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the...
View Article2018 Erwin N. Griswold Lecture Before the American College of Tax Counsel:...
For over four decades there have been unrelenting calls to make the tax code “fair, simple, and efficient.” But despite nine major tax acts between 1969 and 2003, along with many less extensive tax...
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