1.
Gain Realized in Life Should Not Disappear by a Step-Up in Basis
Tax Notes, Vol. 156, No. 10, 2017
Number of pages: 9
Posted: 10 Nov 2017
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
41
2.
Step-Up at Death but Not for Income
Tax Notes, Vol. 156, 2017, U of Texas Law, Public Law Research Paper No. 686
Number of pages: 7
Posted: 10 Nov 2017
Last Revised: 06 Dec 2017
Working Paper Series
University of Texas at Austin - School of Law
Downloads
24
3.
End Tax Subsidy from Abandonments and Swaps
Tax Notes, Vol. 152, No. 1171, 2016, The Shelf Project, U of Texas Law, Public Law Research Paper
Number of pages: 7
Posted: 06 Nov 2016
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
32
4.
Nyet, Nein, Non, No to Capital Gain on Depreciable Property
Tax Notes, Vol. 152, No. 1455, 2016, The Shelf Project, U of Texas Law, Public Law Research Paper No. 662
Number of pages: 5
Posted: 06 Nov 2016
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
27
5.
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
5,569
6.
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
90
7.
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
60
8.
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
103
9.
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
66
10.
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
11.
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
77
12.
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
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
69
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
57
Downloads
57
13.
Horse Losses and Other Pleasures
142 Tax Notes 1443 (March 31, 2014), U of Texas Law, Public Law Research Paper No. 558
Number of pages: 16
Posted: 17 Apr 2014
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
52
14.
First Do No Harm: The Senate Staff Discussion Draft on Cost Recovery
Tax Notes, Vol. 142, p. 549, February 2014, The Shelf Project, Forthcoming
Number of pages: 7
Posted: 14 Feb 2014
Accepted Paper Series
University of Texas at Austin - School of Law
There are 2 versions of this paper
First Do No Harm: The Senate Staff Discussion Draft on Cost Recovery
Tax Notes, Vol. 142, No. 549, 2014, U of Texas Law, Public Law Research Paper No. 550
Number of pages: 8
Posted: 14 Feb 2014
Last Revised: 21 Mar 2014
Downloads
74
First Do No Harm: The Senate Staff Discussion Draft on Cost Recovery
Tax Notes, Vol. 142, p. 549, February 2014, The Shelf Project, Forthcoming
Number of pages: 7
Posted: 14 Feb 2014
Downloads
15
Downloads
15
15.
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
16.
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
211
17.
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
86
18.
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
144
19.
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
207
20.
Corporate Distributions from Earnings and Beyond
Tax Notes, Vol. 127, p. 813, 2010, The Shelf Project
Number of pages: 9
Posted: 04 Jun 2012
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
22
21.
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
69
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
57
Downloads
69
22.
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
67
23.
Corporate Meltdowns Caused by Compensatory Stock Options
Tax Notes, Vol. 131, p. 737, May 2011, The Shelf Project
Number of pages: 4
Posted: 31 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
35
24.
Codification of General Disallowance of Artificial Losses
Tax Notes, Vol. 122, p. 1389, March 2009, The Shelf Project
Number of pages: 4
Posted: 30 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law and Duke University School of Law
Downloads
36
25.
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
62
26.
End Tax Floats by Taxing Receivables or Deferring Payables
Tax Notes, Vol. 129, p. 1243, December, 2010, The Shelf Project
Number of pages: 14
Posted: 30 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law and University of Georgia School of Law
Downloads
49
27.
Repeal Tax Exemption for Municipal Bonds
Tax Notes, Vol. 117, p. 1259, 2007, The Shelf Project
Number of pages: 5
Posted: 30 May 2012
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
60
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
39
28.
No Deduction for Tax Planning and Controversy Costs
Tax Notes, Vol. 129, p. 333, October 2010, The Shelf Project
Number of pages: 8
Posted: 30 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
37
29.
Repeal Roth Retirement Plans to Increase National Savings
Tax Notes, Vol. 128, p. 773, August 2010, The Shelf Project
Number of pages: 9
Posted: 30 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
33
30.
Omnibus Capitalization Proposals
Tax Notes, Vol. 124, p. 1121, September 2009, The Shelf Project
Number of pages: 10
Posted: 30 May 2012
Accepted Paper Series
University of Texas at Austin - School of Law
There are 2 versions of this paper
Omnibus Capitalization Proposals
Tax Notes, Vol. 124, No. 11, pp. 1121-1130, September 14, 2009, The Shelf Project
Number of pages: 11
Posted: 03 Dec 2009
Downloads
38
Omnibus Capitalization Proposals
Tax Notes, Vol. 124, p. 1121, September 2009, The Shelf Project
Number of pages: 10
Posted: 30 May 2012
Downloads
25
Downloads
25
31.
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
110
32.
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
137
33.
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
239
34.
Payout by Charities Over 50 Years
Tax Notes, Vol. 132, p. 1161, September 2011, U of Texas Law, Law and Econ Research Paper No. 217, The Shelf Project
Number of pages: 8
Posted: 19 Sep 2011
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
56
35.
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
72
36.
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
92
37.
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
88
38.
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
168
39.
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
119
40.
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
41.
Ain’t Charity: Disallowing Deductions for Kept Resources
Tax Notes, Vol. 128, p. 545, August 2, 2010
Number of pages: 8
Posted: 20 Aug 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
46
42.
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
81
43.
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
230
44.
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
148
45.
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
95
46.
‘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
103
47.
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
84
48.
Two Years of the Shelf Project
Tax Notes, Vol. 126, p. 513, January 2010
Number of pages: 8
Posted: 03 Feb 2010
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
54
49.
Cleaning Compensation for Services Out of Capital Gain
TAX NOTES, Vol. 126, p. 233, January 2010
Number of pages: 9
Posted: 21 Jan 2010
Working Paper Series
University of Texas at Austin - School of Law
Downloads
23
50.
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
82
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