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1.

Accurate and Honest Tax Accounting for Oil and Gas

Tax Notes, Vol. 125, No. 5, pp. 573-583, 2009, The Shelf Project
Number of pages: 12 Posted: 10 Nov 2009 Last Revised: 03 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 366
2.

Collapsible Real Estate Partnership Proposal

Tax Notes, August 11, 2008, San Diego Legal Studies Paper No. 08-019, The Shelf Project
Number of pages: 5 Posted: 01 Apr 2008 Last Revised: 12 Sep 2015
Accepted Paper Series
University of Florida - Levin College of Law

Multiple version iconThere are 2 versions of this paper

Downloads 232
3.

Retained Interest Transfers Under the Estate and Gift Tax

Tax Notes, Vol. 133, p. 235, 2011, FSU College of Law, Public Law Research Paper No. 559, The Shelf Project
Number of pages: 11 Posted: 15 Oct 2011
Accepted Paper Series
Florida State University - College of Law
Downloads 225
4.

Elimination of the Deduction for Business Entertainment Expenses

Tax Notes, Vol. 123, No. 6, pp. 757-764, May 11, 2009, The Shelf Project
Number of pages: 9 Posted: 03 Dec 2009
Accepted Paper Series
Duke University School of Law and Rutgers University
Downloads 216
5.

Adopting the More Likely than Not Standard for Tax Returns

Tax Notes, Vol. 127, p. 451, April 2010
Number of pages: 7 Posted: 15 Jul 2010
Working Paper Series
University of Houston Law Center
Downloads 212
6.

Effectively Curbing the GST Exemption for Perpetual Trusts

Tax Notes, Vol. 135, No. 10, June 2012, U of Michigan Law & Econ Research Paper No. 12-007, U of Michigan Public Law Working Paper No. 274, The Shelf Project
Number of pages: 7 Posted: 13 Jun 2012 Last Revised: 09 Jul 2012
Accepted Paper Series
University of Michigan Law School
Downloads 200
7.

The Effective Tax Ratio and the Undertaxation of Intangible Investments

U of Texas Law, Law and Econ Research Paper No. 135
Number of pages: 36 Posted: 14 Sep 2008 Last Revised: 27 Aug 2016
Working Paper Series
University of Texas at Austin - School of Law
Downloads 200
8.

Profits from Tax Evasion Under the Midco Transaction

Tax Notes, p. 45, March 2013, U of Texas Law, Public Law Research Paper No. 444, The Shelf Project
Number of pages: 10 Posted: 23 Apr 2013
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 190
9.

Amended Returns - Imposing a Duty to Correct Material Mistakes

The Shelf Project, Tax Notes, Vol. 120, p. 979, September 8, 2008
Number of pages: 7 Posted: 09 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law and Villanova University - School of Law
Downloads 170
10.

Don’t Let Capital Accounts go Negative

Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 191, The Shelf Project
Number of pages: 13 Posted: 16 Nov 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 162
11.

How to Raise $1 Trillion Without a VAT or a Rate Hike

Tax Notes, Vol. 128, p. 101, July 5, 2010
Number of pages: 8 Posted: 10 Jul 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 142
12.

A Better Way to Encourage Gifts of Conservation Easements

The Shelf Project, Vol. 136, No. p. 307, July 2012
Number of pages: 8 Posted: 23 Jul 2012
Accepted Paper Series
Harvard Law School
Downloads 137
13.

Recognizing Built-In Gain on Contribution to a Partnership

Tax Notes, pp. 905-919, November 2011, U of Texas Law, Public Law Research Paper No. 204, U of Texas Law, Law and Econ Research Paper No. 218, The Shelf Project
Number of pages: 16 Posted: 17 Nov 2011
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 136
14.

Capitalize Costs of Software Development

Tax Notes, Vol. 124, No. 6, pp. 603-612, August 10, 2009, The Shelf Project
Number of pages: 11 Posted: 03 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 133
15.

Enforcing Dividend Withholding on Derivatives

The Shelf Project, Tax Notes, Vol. 121, p. 747, November 10, 2008
Number of pages: 6 Posted: 09 Dec 2009
Accepted Paper Series
University of Michigan Law School
Downloads 129
16.

A Coordinated Withholding Tax on Deductible Payments

The Shelf Project, Tax Notes, Vol. 119, p. 993, June 2, 2008
Number of pages: 5 Posted: 09 Dec 2009
Accepted Paper Series
University of Michigan Law School
Downloads 128
17.

Sale of Goodwill and Other Intangibles as Ordinary Income

Tax Notes, Vol. 118, p. 321, January 2008, The Shelf Project
Number of pages: 6 Posted: 08 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 118
18.

The Source of Royalty Income

The Shelf Project, Tax Notes, Vol. 119, p. 499, May 5, 2008
Number of pages: 3 Posted: 09 Dec 2009
Accepted Paper Series
Ernst & Young
Downloads 117
19.

Small Business Inventory Expensing

Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 193, The Shelf Project
Number of pages: 11 Posted: 16 Nov 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 115
20.

A Progressive System of Mark-to-Market Taxation

The Shelf Project, Tax Notes, Vol. 121, p. 213, October 13, 2008
Number of pages: 7 Posted: 09 Dec 2009
Accepted Paper Series
Proskauer Rose LLP

Multiple version iconThere are 2 versions of this paper

Downloads 113
21.

Partnership Allocations from Nickel-on-The-Dollar Substance

Tax Notes, Vol. 134, p. 873, February 2012, U of Texas Law, Public Law Research Paper No. 205, U of Texas Law, Law and Econ Research Paper No. 220
Number of pages: 14 Posted: 17 Feb 2012
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 109
22.

Repeal Tax Incentives for Esops

Tax Notes, Vol. 125, No. 3, pp. 337-340, October 19, 2009, The Shelf Project
Number of pages: 5 Posted: 03 Dec 2009
Accepted Paper Series
University of Michigan Law School and University of Alabama - School of Law
Downloads 108
23.

Accept this as a Gift: Unilaterally Enforcing Foreign Tax Judgments

Tax Notes Vol. 146, No. 4, 2015
Number of pages: 6 Posted: 21 Feb 2015
Accepted Paper Series
Loyola University Chicago School of Law
Downloads 94
24.

‘Contributions to Capital’ from Nonowners

126 Tax Notes, p. 1127, 2010
Number of pages: 10 Posted: 04 Mar 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 94
25.

Common Trust Funds: The Living Fossil of Passthroughs

Tax Notes, Vol. 127, p. 103, April 5, 2010, U of Texas Law, Law and Econ Research Paper No. 182, The Shelf Project
Number of pages: 11 Posted: 08 Apr 2010 Last Revised: 23 Aug 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 87
26.

Mark-to-Market for Derivatives

Tax Notes, Vol. 128, p. 1269, September 2010, The Shelf Project
Number of pages: 16 Posted: 25 Aug 2011
Accepted Paper Series
Ernst & Young
Downloads 87
27.

Organizational Capital: The Most Important Unsettling Issue in Tax

Tax Notes, Vol. 148, No. 6, 2015
Number of pages: 12 Posted: 26 Aug 2015
Working Paper Series
University of Texas at Austin - School of Law
Downloads 84
28.

Replace the Corporate Tax with a Market Capitalization Tax

Tax Notes, Vol. 117, pp.1082, December 10, 2007, The Shelf Project
Number of pages: 7 Posted: 03 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 84
29.

Repatriation Tax: Are We Churchill or Chamberlain?

Tax Notes, Vol. 144, No. 12, 2014, U of Texas Law, Public Law Research Paper No. 620
Number of pages: 8 Posted: 10 Oct 2014
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 83
30.

Settle Withholding by the Dollars, Not Control

Tax Notes, p. 949, August 20, 2012, The Shelf Project, Forthcoming, U of Texas Law, Law and Econ Research Paper No. 233
Number of pages: 11 Posted: 25 Aug 2012
Working Paper Series
University of Texas at Austin - School of Law
Downloads 83
31.

Fixing Capital Gains at the Core

Tax Notes, Vol. 125, p. 1221, December 14, 2009, The Shelf Project
Number of pages: 9 Posted: 21 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 80
32.

Gains and Losses on Business Depreciable Property

Tax Notes, Vol. 126, p. 787, February 2010
Number of pages: 7 Posted: 23 Feb 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 79
33.

Reform the Gift Tax Annual Exclusion to Raise Revenue

Tax Notes, Vol. 132, p. 443, 2011
Number of pages: 4 Posted: 25 Jul 2011
Accepted Paper Series
Pace University School of Law
Downloads 77
34.

Tax on Insurance Buildup

Tax Notes, Vol. 122, p. 665, February 2, 2009, The Shelf Project
Number of pages: 8 Posted: 09 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law, American University - Washington College of Law and New England Law | Boston
Downloads 76
35.

Amazing Waste: Tax Subsidies to Qualified Retirement Plans

Tax Notes, Vol. 144, No. 727, 2014, U of Texas Law, Public Law Research Paper No. 619
Number of pages: 19 Posted: 24 Aug 2014
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 75
36.

Passing Estate Tax Values Through the Eye of the Needle

Tax Notes, Vol. 132, p. 939, August 2011, U of Texas Law, Law and Econ Research Paper No. 214, The Shelf Project
Number of pages: 10 Posted: 08 Sep 2011
Accepted Paper Series
University of Texas at Austin - School of Law and Florida State University - College of Law
Downloads 71
37.

Extend the Tax Life for Acquired Intangibles to 75 Years

Tax Notes, Vol. 135, p. 1054, May 2012, The Shelf Project, U of Texas Law, Public Law Research Paper No. 221
Number of pages: 15 Posted: 31 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 68
38.

UBIT to the Defense! ESOPs and Government Entities

Tax Notes, Vol. 128, p. 317, July 18, 2010
Number of pages: 5 Posted: 12 Aug 2010
Accepted Paper Series
University of Texas at Austin - School of Law and Loyola Law School Los Angeles
Downloads 68
39.

Ending the Local Tax Deduction

Tax Notes, Vol. 149, No. 7, November 16, 2015, p. 955
Number of pages: 9 Posted: 21 Jan 2016
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 62
40.

Taxation of the Really Big House

The Shelf Project, Tax Notes, Vol. 122, p. 915, February 16, 2009
Number of pages: 9 Posted: 09 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 62
41.

Timber!

Tax Notes, Vol. 125, No. 7, pp. 801-804, November 16, 2009, The Shelf Project
Number of pages: 5 Posted: 27 Nov 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 62
42.

Redefining Qualifying Income for Publicly Traded Partnerships

Tax Notes, Vol. 145, No. 1, 2014
Number of pages: 10 Posted: 21 Oct 2014
Accepted Paper Series
DePaul University - College of Law
Downloads 60
43.

Elephant in the Parlor: Repeal of Stepup in Basis at Death

Tax Notes, Vol. 121, p. 1181, December 8, 2008, The Shelf Project
Number of pages: 9 Posted: 09 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 59
44.

Impose Capital Gain Tax on Like-Kind Exchanges

The Shelf Project, Tax Notes, Vol. 121, p. 475, October 27, 2008
Number of pages: 6 Posted: 09 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 59
45.

No Deductions for Tax Planning and Controversy Costs

Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 192, The Shelf Project
Number of pages: 8 Posted: 16 Nov 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 59
46.

Better Twice Measured: Partner Basis from Partnership Debt

Tax Notes, Vol. 146, No. 9, 2015, U of Texas Law, Public Law Research Paper No. UTPUB628
Number of pages: 23 Posted: 27 May 2015
Working Paper Series
University of Texas at Austin - School of Law
Downloads 58
47.

Repeal Tax Exemption for Municipal Bonds

Tax Notes, Vol. 117, p. 1259, December 2007, The Shelf Project
Number of pages: 6 Posted: 08 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 58
48.

Corporate Meltdowns and the Deduction of Credit Risk Interest

Tax Notes, Vol. 131, p. 513, May 2011, The Shelf Project
Number of pages: 5 Posted: 31 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 55
49.

Inventory of Shelf Projects by Subject Matter (May 2012)

The Shelf Project
Number of pages: 17 Posted: 30 May 2012
Working Paper Series
University of Texas at Austin - School of Law
Downloads 55
50.

Taxing the Publicly Traded Stock in a Corporate Acquisition

Tax Notes, Vol. 124, No. 13, pp. 1363-1370, September 28, 2009, The Shelf Project
Number of pages: 9 Posted: 03 Dec 2009
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 55