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The Shelf Project Research Paper Series

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Viewing: 1 - 50 of 90 papers

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 5,567
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 59
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 101
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 65
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

Multiple version iconThere are 2 versions of this paper

Downloads 51
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

Multiple version iconThere are 2 versions of this paper

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 205
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 206
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 21
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

Multiple version iconThere are 2 versions of this paper

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 62
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 33
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 61
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 48
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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

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 136
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 238
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 55
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 91
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 85
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 229
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 98
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 22
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