SSRN eLibrary Search Results
The Shelf Project Research Paper Series

The Shelf Project Logo
12,766 Total downloads | Link to this page
Search Within

Viewing: 1 - 50 of 90 papers

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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

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