1.
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
5,523
2.
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
371
3.
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
There are 2 versions of this paper
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
Downloads
232
Collapsible Real Estate Partnership Proposal
The Shelf Project, Tax Notes, Vol. 120, p. 593, August 11, 2008
Number of pages: 6
Posted: 09 Dec 2009
Downloads
50
Downloads
232
4.
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
230
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
224
6.
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
220
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
203
8.
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
202
9.
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
200
10.
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
182
11.
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
163
12.
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
145
13.
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
143
14.
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
140
15.
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
16.
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
135
17.
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
133
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
121
19.
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
There are 2 versions of this paper
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
Downloads
120
A Progressive System of Mark-to-Market Taxation
Number of pages: 34
Posted: 21 Oct 2010
Last Revised: 12 Nov 2010
Downloads
51
Downloads
120
20.
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
21.
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
116
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
113
23.
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
24.
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
97
25.
‘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
97
26.
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
89
27.
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
89
28.
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
88
29.
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
86
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
85
31.
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
32.
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
81
33.
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
81
34.
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
80
35.
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
80
36.
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
76
37.
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
72
38.
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
39.
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
There are 2 versions of this paper
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
Downloads
68
Extend the Tax Life For Acquired Intangibles To 75 Years
Tax Analysis, 135 Tax Notes 1054 (May 21, 2012), , U of Texas Law, Public Law Research Paper No. 559
Number of pages: 16
Posted: 27 Apr 2014
Downloads
50
Downloads
68
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
64
41.
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
63
42.
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
63
43.
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
61
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
61
45.
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
46.
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
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
There are 2 versions of this paper
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
Downloads
59
Repeal Tax Exemption for Municipal Bonds
Tax Notes, Vol. 117, p. 1259, 2007, The Shelf Project
Number of pages: 5
Posted: 30 May 2012
Downloads
39
Downloads
59
48.
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
59
49.
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
50.
Ordinary Medical Expenses
The Shelf Project, Tax Notes, U of Texas Law, Public Law Research Paper No. 543, U of Texas Law, Law and Econ Research Paper No. 543
Number of pages: 9
Posted: 20 Nov 2013
Last Revised: 22 Nov 2013
Working Paper Series
University of Texas at Austin - School of Law
Downloads
57
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 585 442 8170 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.