Author Page for Jay A. Soled

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 481 (60,179)

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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 (65,079)

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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 369 (82,534)

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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

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 332 (93,106)

Citation 1

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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 318 (97,644)

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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 262 (120,137)

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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 247 (127,712)

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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 229 (137,661)

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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 213 (147,580)

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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 210 (149,547)

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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 182 (170,670)

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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 174 (177,625)

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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 160 (190,881)

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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 146 (206,089)

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15.

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 134 (220,856)

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16.

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 (228,861)

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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 (235,878)

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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 93 (286,460)

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19.

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 85 (303,074)

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20.

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 67 (347,443)

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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 55 (383,326)

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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 51 (396,531)

Abstract:

23.

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 47 (410,354)

Abstract:

24.

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 38 (445,587)

Abstract:

25.

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 36 (454,045)

Abstract:

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 30 (481,659)

Abstract:

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 29 (486,600)

Abstract:

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 28 (491,796)

Citation 1

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29.

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 25 (508,240)

Abstract:

30.

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 24 (513,968)

Abstract:

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 22 (525,727)

Abstract:

32.

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 20 (537,510)

Abstract:

33.

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 20 (537,510)

Citation 1

Abstract:

34.

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 15 (567,972)

Abstract:

35.

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 13 (580,724)

Abstract:

36.

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 13 (580,724)

Abstract:

37.

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 12 (587,335)

Abstract:

38.

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 12 (587,335)

Abstract:

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 11 (593,831)

Abstract:

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 10 (600,301)

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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 8 (613,644)

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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 7 (620,261)

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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 7 (620,261)

Abstract:

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 (633,792)

Abstract:

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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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

Jay A. Soled

Rutgers University

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