Jay A. Soled

Rutgers University

1 Washington Park

Newark, NJ 07901-1825

United States

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SCHOLARLY PAPERS

51

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Scholarly Papers (51)

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1.

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 474 (58,418)

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

2.

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 M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 451 (62,110)

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Deference, Premium Financing, Tax Basis Identification

3.

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 367 (79,334)

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4.

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
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, Richard D. Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin A. Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
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, Ernst & Young, 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 320 (92,698)
Citation 1

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

5.

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 310 (95,994)

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Income taxation, fringe benefits, tax policy

6.

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 M. Gans and Jay A. Soled
Hofstra University - School of Law and Rutgers University
Downloads 261 (115,352)

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

7.

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 238 (126,744)

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Tax

8.

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 226 (133,406)
Citation 1

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business entertainment deduction

9.

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 207 (145,023)

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

10.

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 M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 207 (145,023)

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11.

Tax Shelter Malpractice Cases and Their Implications for Tax Compliance

Number of pages: 73 Posted: 06 Aug 2008
Jay A. Soled
Rutgers University
Downloads 180 (164,963)
Citation 1

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Tax Shelter, Attorney Malpractice, Accountant Malpractice

12.

Advocating A Carryover Tax Basis Regime

93 Notre Dame Law Review 109 (2017), 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: 01 Dec 2017
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 173 (170,855)

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

13.

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 153 (189,752)
Citation 3

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Tax Gap, Income Tax

14.

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 145 (198,366)

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Tax Gap, Automobiles

15.

The $250 Billion Price Tag Associated with Gift Tax Repeal

Number of pages: 11 Posted: 22 Feb 2017
Jay A. Soled
Rutgers University
Downloads 128 (219,092)

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16.

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 125 (223,086)

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Tax Return Preparation, Audit Risk

17.

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
Jay A. Soled, Paul L. Caron, Charles Davenport and Richard Schmalbeck
Rutgers University, Pepperdine University - School of Law, Rutgers University School of Law and Duke University School of Law
Downloads 123 (225,800)

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gift tax, penalty

18.

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
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 91 (278,114)

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Taxation, Tax Policy, Carryover Basis

19.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Hayes Holderness, Michael S. Knoll, Zachary D. Liscow, Ruth Mason, Goldburn Maynard, Richard D. Pomp, James R. Repetti, Julie Roin, Erin A. Scharff, Jay A. Soled and Edward A. Zelinsky
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, 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, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 63 (343,494)

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20.

Automation and the Income Tax

Columbia Journal of Tax Law, Vol. 10, No. 1, 2018, UNC Legal Studies Research Paper
Number of pages: 48 Posted: 27 Jan 2019
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 62 (346,207)

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tax policy, automation, technology, taxation, income tax, capital gains tax

21.

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 53 (373,302)

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

22.

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
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 46 (396,784)
Citation 1

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Taxation, Tax Policy, Carryover Basis

23.

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 35 (438,916)

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Tax

24.

Reimagining the Estate Tax in the Automation Era

UC Irvine Law Review, Vol. 9:787, 2019
Number of pages: 44 Posted: 06 Jun 2019
Jay A. Soled
Rutgers University
Downloads 33 (447,255)

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Estate Tax, Automation

25.

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 32 (451,669)

Abstract:

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Tax

26.

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 M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 29 (465,771)

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Tax

27.

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 27 (475,803)

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Tax

28.

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 24 (491,975)

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Tax

29.

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 M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 23 (497,493)

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Tax

30.

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 23 (497,493)

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Tax

31.

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 21 (508,910)

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Tax

32.

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 19 (520,425)

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Tax

33.

Determining an Asset's Tax Basis in the Absence of A Meaningful Transfer Tax Regime

10 Colum J. Tax L 49, 2018, Duke Law School Public Law & Legal Theory Series No. 2019-34
Number of pages: 23 Posted: 07 May 2019
Jay A. Soled and Richard Schmalbeck
Rutgers University and Duke University School of Law
Downloads 17 (531,975)

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Tax, Tax Basis, Estate Tax

34.

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 12 (561,473)

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Tax

35.

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 11 (567,590)

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Tax

36.

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 11 (567,590)

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Tax

37.

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 11 (567,590)

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38.

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 9 (579,871)

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Tax

39.

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 9 (579,871)

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Tax

40.

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 9 (579,871)
Citation 1

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41.

Surrogate Taxation and the Second-Best Answer to the In-Kind Benefit Valuation Riddle

Brigham Young University Law Review, 153, 2012
Number of pages: 39 Posted: 23 May 2019
Jay A. Soled
Rutgers University
Downloads 6 (598,786)

Abstract:

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Tax

42.

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 6 (598,786)

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Tax

43.

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 6 (598,786)

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Tax

44.

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 5 (605,362)

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45.

Drought Damage to Business and Personal Property and Its Tax Implications

Journal of Taxation, March 2014
Posted: 03 Jun 2019
Jay A. Soled, Leonard Goodman, Anthony Pochesci and Kristie Tierney
Rutgers University, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN

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Drought, taxation

46.

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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47.

Tax Professionals Behaving Badly

Tax Notes, Vol. 105, No. 2, October 11, 2004
Posted: 09 Oct 2004 Last Revised: 15 May 2019
Sheldon D. Pollack and Jay A. Soled
University of Delaware and Rutgers University

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48.

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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49.

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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50.

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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51.

Carryover Basis Election at Death

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

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