Jay A. Soled

Rutgers University

1 Washington Park

Newark, NJ 07901-1825

United States

SCHOLARLY PAPERS

45

DOWNLOADS
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Top 9,912

in Total Papers Downloads

3,969

CITATIONS
Rank 36,289

SSRN RANKINGS

Top 36,289

in Total Papers Citations

5

Scholarly Papers (45)

1.

A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference

7 Florida Tax Review, 569 (2006), Hofstra Univ. Legal Studies Research Paper No. 06-16
Number of pages: 79 Posted: 08 Jun 2006 Last Revised: 02 Aug 2014
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 439 (52,851)

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Deference, Premium Financing, Tax Basis Identification

2.

Debunking the Basis Myth Under the Income Tax

FSU College of Law Public Law Research Paper No. 149; FSU College of Law, Law-Econ Research Paper No. 05-17
Number of pages: 75 Posted: 08 Mar 2005
Joseph M. Dodge and Jay A. Soled
Florida State University - College of Law and Rutgers University
Downloads 350 (68,796)

Abstract:

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3.

Reforming the Gift Tax and Making it Enforceable

87 Boston University Law Review, &59 (2007), Hofstra Univ. Legal Studies Research Paper No. 07-17
Number of pages: 44 Posted: 02 May 2007 Last Revised: 02 Aug 2014
Mitchell Gans and Jay A. Soled
Hofstra University - School of Law and Rutgers University
Downloads 254 (99,208)

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gift tax, GRAT, Qprt, 2036, retained interest, integrity of the tax based, enforcement, tax gap

4.

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
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 197 (120,362)

Abstract:

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business entertainment deduction

5.

Sales to Grantor Trusts: A Case Study of What the IRS and Congress Can Do to Curb Aggressive Transfer Tax Techniques

Tennessee Law Review, Vol. 78, pp. 973-1013, 2011
Number of pages: 42 Posted: 02 Mar 2012
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 182 (127,156)

Abstract:

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6.

Funding Marital Trusts: Mistakes and Their Consequences

Real Property, Probate and Trust Law Journal, Vol. 31, No. 88, 1996
Number of pages: 80 Posted: 03 Aug 2014
Jay A. Soled, Dena Wolf and Nathan Arnell
Rutgers University, Independent and Independent
Downloads 177 (120,362)

Abstract:

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Tax

7.

Tax Shelter Malpractice Cases and Their Implications for Tax Compliance

Number of pages: 73 Posted: 06 Aug 2008
Jay A. Soled
Rutgers University
Downloads 167 (146,415)

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Tax Shelter, Attorney Malpractice, Accountant Malpractice

8.

The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance

Florida Tax Review, Vol. 14, No. 10, 2013
Number of pages: 48 Posted: 09 Jan 2014
James Alm and Jay A. Soled
Tulane University and Rutgers University
Downloads 110 (181,314)

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Tax Gap, Automobiles

9.

Rethinking the Penalty for the Failure to File Gift Tax Returns

Tax Notes, Vol. 141, No. 7, 2013, Rutgers School of Law-Newark Research Paper No. 137, Pepperdine University Legal Studies Research Paper No. 2014/2
Number of pages: 6 Posted: 06 Dec 2013 Last Revised: 28 Dec 2014
Rutgers University, Pepperdine University - School of Law, Rutgers University School of Law and Duke University School of Law
Downloads 94 (207,901)

Abstract:

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gift tax, penalty

10.

Gift Taxes, Valuation, and the Need for Quarterly Information Returns

Tax Notes, Vol. 136, No. 7, 2012
Number of pages: 4 Posted: 20 Aug 2012
Jay A. Soled and Bridget J. Crawford
Rutgers University and Pace University School of Law
Downloads 44 (336,146)

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gift tax, gifts, tax returns, closely held business interests, small business, tax compliance

11.

Related Parties and the Need to Bridge the Gap between the Income Tax and Transfer Tax Systems

62 Alabama Law Review 405 (2011), Hofstra Univ. Legal Studies Research Paper No. 2014-19
Number of pages: 37 Posted: 03 Aug 2014 Last Revised: 17 Dec 2014
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 18 (419,724)

Abstract:

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Tax

12.

The Public Policy Doctrine and Drawing the Line between Permissible and Impermissible Tax-Savings Clauses

80 Tennessee Law Review 655 (2013), Hofstra Univ. Legal Studies Research Paper No. 2014-22
Number of pages: 55 Posted: 03 Aug 2014 Last Revised: 17 Dec 2014
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Downloads 14 (460,658)

Abstract:

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Tax

13.

The Sale of Donors’ Eggs: A Case Study of Why Congress Must Modify the Capital Asset Definition

UC Davis Law Review, Vol. 32, p. 919, 1999
Number of pages: 46 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 12 (439,653)

Abstract:

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Tax

14.

Reforming the Grantor Trust Rules

Notre Dame Law Review, Vol. 76, p. 375, 2001
Number of pages: 49 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 12 (460,658)

Abstract:

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Tax

15.

Exploring and (Re)Defining the Boundaries of the Cohan Rule

Temple Law Review, Vol. 79, p. 939, 2007
Number of pages: 36 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 11 (415,124)

Abstract:

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Tax

16.

Transfer Tax Valuation Issues, the Game Theory, and Final Offer Arbitration: A Modest Proposal for Reform

Arizona Law Review, Vol. 39, No. 282, 1997
Number of pages: 29 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 11 (429,482)
Citation 2

Abstract:

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Tax

17.

A Proposal to Lengthen the Tax Accounting Period

14 American Journal of Tax Policy 35 (1997)
Number of pages: 41 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 9 (481,459)

Abstract:

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Tax

18.

Use of Judicial Doctrines in Resolving Transfer Tax Controversies

Boston College Law Review, Vol. 52, p. 587, 2001
Number of pages: 32 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 7 (507,305)
Citation 2

Abstract:

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Tax

19.

Implications of Discovering Unreported Income, Improper Deductions, and Hidden Assets Upon a Taxpayer's Death

Georgia Law Review, Vol. 44, p. 697, 2010
Number of pages: 42 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 7 (476,274)

Abstract:

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Tax

20.

A Proposal to Make Credit Shelter Trusts Obsolete

Tax Lawyer, Vol. 51, No. 81, 1997
Number of pages: 26 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 4 (507,305)

Abstract:

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Tax

21.

Homage to Information Returns

Virginia Tax Review, Vol. 27, p. 371, 2007
Number of pages: 28 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 4 (476,274)

Abstract:

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Tax

22.

Third-Party Civil Tax Penalties and Professional Standards

Wisconsin Law Review, Vol. 2004-6, p. 1611, 2004
Number of pages: 46 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 3 (512,358)
Citation 1

Abstract:

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Tax

23.

Taxation of Employer-Provided Health Coverage: Inclusion, Timing, and Policy Issues

Virginia Tax Review, Vol. 15, p. 447, 1996
Number of pages: 42 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 3 (526,725)

Abstract:

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Tax

24.

Cremating Transfer Taxes: Is There Hope for a Resurrection?

Wake Forest Law Review, Vol. 34, No. 229, 1999
Number of pages: 28 Posted: 03 Aug 2014
Jay A. Soled and Charles Davenport
Rutgers University and Rutgers University School of Law
Downloads 3 (535,966)

Abstract:

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Tax

25.

Many Unhappy Returns: Estate Tax Returns of Married Decedents

Virginia Tax Review, Vol. 21, P. 361, 2002
Number of pages: 27 Posted: 24 Jun 2002 Last Revised: 28 Dec 2014
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 3 (522,039)

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26.

The Minimum Distribution Rules and Their Critical Role in Controlling the Floodgates of Qualified Plan Wealth

BYU Law Review, Vol. 2000, No. 2, P. 587
Number of pages: 39 Posted: 20 Oct 2000 Last Revised: 02 Aug 2014
Jay A. Soled and Bruce A. Wolk
Rutgers University and University of California, Davis - School of Law
Downloads 3 (522,039)

Abstract:

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27.

Call for the Gradual Phase-Out of All Paper Information Statements

10 Florida Tax Review 345 (2010)
Number of pages: 32 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 2 (522,039)

Abstract:

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Tax

28.

Unmasking and Deterring Congressional and Taxpayer Opportunism

Connecticut Law Review, Vol. 31, p. 205, 1998
Number of pages: 33 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 2 (535,966)

Abstract:

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Tax

29.

Reassigning and Assessing the Role of the Gift Tax

Boston University Law Review, Spring 2003
Number of pages: 29 Posted: 13 Mar 2003 Last Revised: 02 Aug 2014
Jay A. Soled
Rutgers University
Downloads 2 (535,966)

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30.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law School, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 0 (275,536)

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

31.

Disclosing Audit Risk to Taxpayers

Virginia Tax Review, Vol. 36, No. 3, 2017
Number of pages: 26 Posted: 14 Aug 2017
Michael B. Lang and Jay A. Soled
Chapman University, The Dale E. Fowler School of Law and Rutgers University
Downloads 0 (229,699)

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Tax Return Preparation, Audit Risk

32.

W(H)Ither the Tax Gap?

Number of pages: 46 Posted: 02 Jun 2017
Jay A. Soled and James Alm
Rutgers University and Tulane University
Downloads 0 (219,122)

Abstract:

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Tax Gap, Income Tax

33.

Trump and a Populist Tax Agenda?

Tax Notes, Vol. 154, No. 9, 2017, UNC Legal Studies Research Paper
Number of pages: 4 Posted: 05 Apr 2017
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 0 (281,961)

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Taxation, Tax Policy, Carryover Basis

34.

A New Carryover Tax Basis Regime for Marketable Securities

Tax Notes, Vol. 154, No. 7, Feb. 2017, UNC Legal Studies Research Paper No. 2932272
Number of pages: 15 Posted: 29 Mar 2017
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 0 (375,020)

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Taxation, Tax Policy, Carryover Basis

35.

Advocating A Carryover Tax Basis Regime

Notre Dame Law Review, Forthcoming, UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Number of pages: 46 Posted: 20 Mar 2017 Last Revised: 05 Apr 2017
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 0 (201,373)

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Taxation, estate tax, tax policy, step-up in basis, section 1014

36.

The $250 Billion Price Tag Associated with Gift Tax Repeal

Number of pages: 11 Posted: 22 Feb 2017
Jay A. Soled
Rutgers University
Downloads 0 (198,876)

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37.

Regulating Tax Return Preparation

58 Boston College Law Review 151 (2017), UNC Legal Studies Research Paper No. 2854186
Number of pages: 55 Posted: 20 Oct 2016 Last Revised: 01 Mar 2017
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 0 (155,059)

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Taxation, tax return preparers, tax software, tax compliance, behavioral law and economics, tax policy

38.

New Prominence of Tax Basis in Estate Planning

Tax Notes, Vol. 150, p. 1569, Mar. 28, 2016, Pepperdine University Legal Studies Research Paper No. 16
Number of pages: 7 Posted: 11 Apr 2016 Last Revised: 26 May 2016
Paul L. Caron and Jay A. Soled
Pepperdine University - School of Law and Rutgers University
Downloads 0 (53,263)

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Tax, Estate Planning, Estate Tax, Income Tax, Basis

39.

Revisiting the Taxation of Fringe Benefits

91 Washington Law Review 761 (2016), UNC Legal Studies Research Paper No. 2679062
Number of pages: 55 Posted: 25 Oct 2015 Last Revised: 26 Jul 2016
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 0 (90,367)

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Income taxation, fringe benefits, tax policy

40.

Inflated Tax Basis and the Quarter-Trillion-Dollar Revenue Question

Tax Notes, Vol. 106, No. 4, January 24, 2005
Posted: 21 Jan 2005
Joseph M. Dodge and Jay A. Soled
Florida State University - College of Law and Rutgers University

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41.

Tax Professionals Behaving Badly

Tax Notes, Vol. 105, No. 2, October 11, 2004
Posted: 09 Oct 2004
Sheldon D. Pollack and Jay A. Soled
University of Delaware and Rutgers University

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42.

Tax Consequences Associated with Quid Pro Quo 'Charitable' Contributions

Taxes - The Tax Magazine, Vol. 82, p. 59, January 2004
Posted: 08 Mar 2004
Jay A. Soled
Rutgers University

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43.

Applying the Use-It-Or-Lose-It Philosophy to the Lifetime Gift Tax Exemption

Tax Notes, Vol. 98, No. 2, January 13, 2003
Posted: 10 May 2003
Jay A. Soled
Rutgers University

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44.

Unnecessary Estate Tax Returns: Removing the Residue of the 'Widow's Tax'

Tax Notes, Vol. 94, No. 2, January 14, 2002
Posted: 14 Jan 2002
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University

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45.

Carryover Basis Election at Death

Tax Notes, January 2001
Posted: 28 Dec 2000
Jay A. Soled
Rutgers University

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