Ajay Gupta

Tax Notes International

Editor

400 S Maple Ave, Suite 400

Falls Church, VA 22046

United States

SCHOLARLY PAPERS

2

DOWNLOADS

130

CITATIONS

0

Scholarly Papers (2)

1.

ACA Penalty: Toothless? Hardly! Corporate Raiders Fare Better

141 Tax Notes 877
Number of pages: 9 Posted: 20 Nov 2013 Last Revised: 24 Nov 2013
Ajay Gupta
Tax Notes International
Downloads 104 (209,896)

Abstract:

Affordable Care Act, Assessable Penalties, Excise Tax, Overpayment Offset, Deficiency Procedures.

2.

A Note on Modeling Tax Effects In Estimating the FMV of a Conservation Easement

Number of pages: 22 Posted: 26 Nov 2013
Ajay Gupta
Tax Notes International
Downloads 21 (425,641)

Abstract:

Conservation Easement, Charitable Contribution, Deduction, Valuation, Fair Market Value