975 Bascom Mall
Madison, WI 53706
United States
University of Wisconsin Law School
SSRN RANKINGS
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Itemized Deductions, Standard Deduction, Tax Cuts and Jobs Act
safe harbors, rules, standards
Partnership Tax, Section 751(a), Section 741, TCJA
partnership tax, related partners, allocations, substantial economic effect, anti-abuse rule, blockers
tax simplification, tax complexity
Tax Planning, Actual Transaction Doctrine, Non-Disavowal Doctrine, Tax Elections
Partnership Tax, Complexity, Section 704(c), Section 754
tax elections
Tax Planning, Tax Elections, Bifurcated Tax Treatment
Non-Disavowal Doctrine, Substance over Form
Publicly Traded Partnerships, Real Estate Investment Trusts, Corporate Taxation
tax elections, dependent care FSA, standard deduction, Section 83(b), Section 754, Section 475(f)
rebuttable presumptions, tax motive, rules vs. standards
Shifting Losses, Shifting Gains, Section 704(c), Section 1015
IRS Private Letter Rulings, IRS No Ruling List
Tax Gap, Tax Return, Schedule UTP
tax administration, tax disclosure, tax guidance
Tax Elections, Tax Disclosure
