Ending the Local Tax Deduction
Accurate and Honest Tax Accounting for Oil and Gas
Collapsible Real Estate Partnership Proposal
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Collapsible Real Estate Partnership Proposal
Collapsible Real Estate Partnership Proposal
Retained Interest Transfers Under the Estate and Gift Tax
Adopting the More Likely than Not Standard for Tax Returns
Elimination of the Deduction for Business Entertainment Expenses
The Effective Tax Ratio and the Undertaxation of Intangible Investments
Effectively Curbing the GST Exemption for Perpetual Trusts
Profits from Tax Evasion Under the Midco Transaction
Amended Returns - Imposing a Duty to Correct Material Mistakes
Don’t Let Capital Accounts go Negative
How to Raise $1 Trillion Without a VAT or a Rate Hike
A Coordinated Withholding Tax on Deductible Payments
A Better Way to Encourage Gifts of Conservation Easements
Recognizing Built-In Gain on Contribution to a Partnership
Capitalize Costs of Software Development
Enforcing Dividend Withholding on Derivatives
The Source of Royalty Income
A Progressive System of Mark-to-Market Taxation
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A Progressive System of Mark-to-Market Taxation
A Progressive System of Mark-to-Market Taxation
Sale of Goodwill and Other Intangibles as Ordinary Income
Small Business Inventory Expensing
Repeal Tax Incentives for Esops
Partnership Allocations from Nickel-on-The-Dollar Substance
Accept this as a Gift: Unilaterally Enforcing Foreign Tax Judgments
‘Contributions to Capital’ from Nonowners
Common Trust Funds: The Living Fossil of Passthroughs
Mark-to-Market for Derivatives
Organizational Capital: The Most Important Unsettling Issue in Tax
Replace the Corporate Tax with a Market Capitalization Tax
Settle Withholding by the Dollars, Not Control
Repatriation Tax: Are We Churchill or Chamberlain?
Fixing Capital Gains at the Core
Gains and Losses on Business Depreciable Property
Reform the Gift Tax Annual Exclusion to Raise Revenue
Tax on Insurance Buildup
Amazing Waste: Tax Subsidies to Qualified Retirement Plans
UBIT to the Defense! ESOPs and Government Entities
Passing Estate Tax Values Through the Eye of the Needle
Extend the Tax Life for Acquired Intangibles to 75 Years
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Extend the Tax Life for Acquired Intangibles to 75 Years
Extend the Tax Life For Acquired Intangibles To 75 Years
Taxation of the Really Big House
Redefining Qualifying Income for Publicly Traded Partnerships
Timber!
Corporate Meltdowns and the Deduction of Credit Risk Interest
Impose Capital Gain Tax on Like-Kind Exchanges
Elephant in the Parlor: Repeal of Stepup in Basis at Death
No Deductions for Tax Planning and Controversy Costs
Repeal Tax Exemption for Municipal Bonds
There are 2 versions of this paper