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2005 |
Federal Tax Accounting (with Elliott Manning and Steven J. Willis). |
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2005 |
Index to Federal Tax Articles, Supplements (with Isa Lang) (quarterly, to date). |
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1997-2004 |
Index to Federal Tax Articles, 1997-2004 Cumulation (with Isa Lang). |
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2003 |
Letter to Securities and Exchange Commission (with 7 others), published in Tax Profs Urged SEC to Take Tough Stance on Auditor Independence, 98 Tax Notes 765, 769-773 (2003). |
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2000 |
No HOPE (Credits) for Louisiana Coffers, 18 State Tax Notes 2173 (2000) (with Glenn E. Coven), reprinted at 88 Tax Notes 275 (2000). |
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2000 |
Economists= Take on Fundamental Tax Reform (a review of Joel Slemrod and Jon Bakija,Taxing Ourselves: A Citizen=s Guide to the Great Debate over Tax Reform (MIT Press, 2d ed., 2000)), published at Jurist: Books-on-Law (Sept. 2000) (http://jurist.law.pitt.edu). |
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1999 |
Circular 230 Revisions: >Faned= Indifference to Solicitation, 84 Tax Notes 1531 (1999) (with Joel Newman). |
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1998 |
Must Mrs. Gregory Buy Fruit to Get Her Dietary Fiber Tax Break? An Argument for Giving Plain Meaning Primary, Generally Decisive, Weight in Construing the Internal Revenue Code , 17 A.B.A. Sec. Tax=n Newsl. No. 3, 8 (1998) (invited article). |
|
1996 |
Commentary on Return Preparer Obligations, 3 Fla. Tax. Rev. 128 (1996) (prepared for Second Nat’l Conf. on Professionalism in Tax Practice). |
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1993-96 |
Index to Federal Tax Articles, 1993-96 Cumulation (with Isa Lang). |
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1992-1996 |
Federal Tax Elections, 1992, 1993, 1994, 1995, 1996 Supplements (with Colleen Khoury). |
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1992 |
Bankruptcy Trustee May Avoid Irrevocable Election, 16 Rev. Tax. Indiv. 189 (1992). |
|
1991 |
Federal Tax Elections (1991) (with Colleen Khoury). |
|
1991 |
Losses on Deposits or Accounts in Insolvent Financial Institutions: Treatment as Casualty Losses or as Ordinary Losses from a Transaction Entered Into for Profit, 15 Rev. Tax. Indiv. 165 (1991). |
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1991 |
Terminating Taxable Year When Title 11 Case Commences, 15 Rev. Tax. Indiv. 266 (1991). |
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1991 |
Selected Materials on Federal Tax Issues Relating to Welfare/Poverty Law (1991) (prepared for distribution by A.B.A. Section of Taxation as Chair, Subcommittee on Teaching Materials, Committee on Low Income Taxpayer Problems). |
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1990 |
Inclusion in Following Year’s Income of Crop Insurance Proceeds, Disaster Payments, and Proceeds from Sale of Livestock on Account of Drought, 14 Rev. Tax. Indiv. 91 (1990). |
|
1990 |
Disaster Loss Deduction in Year Preceding Year of Loss, 14 Rev. Tax. Indiv. 184 (1990). |
|
1989 |
Allocating the GST Exemption Under the Generation-Skipping Transfer Tax, 41 Maine L. Rev. 43 (1989). |
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1989 |
Gift-Splitting by Husband and Wife, 67 Taxes 623 (1989), reprinted in modified form in 41 Monthly Digest of Tax Articles No. 3 at 24 (December 1990). |
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1988-92 |
Index to Federal Tax Articles, 1988-92 Cumulation (with Isa Lang). |
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1986 |
Dividends Essentially Equivalent to Redemptions: The Taxation of Bootstrap Stock Acquisitions 41 Tax. L. Rev. 309 (1986). |
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1984-87 |
Index to Federal Tax Articles, 1984-87 Cumulation (with Isa Lang). |
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1984 |
Vacation Homes Revisited: Bolton Mistakenly Unbolts Door to Extra Deductions, 37 Tax Law. 323 (1984), reprinted in modified form in 35 Monthly Digest of Tax Articles No. 1 at 1 (December 1984). |
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1983 |
Selected Implications of FIRPTA and the Proposed Canadian Tax Treaty for Canadian Investors in U.S. Rental Properties, 10 J. Real Est. Tax. 189 (1983). |
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1983 |
The Scope of Deductions Under Section 212, 7 Rev. Tax. Indiv. 291 (1983). |
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1983 |
FIRPTA Information Return, Statement and Notification Requirements, 10 J. Real Est. Tax. 386 (1983). |
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1982-83 |
Index to Federal Tax Articles, 1982-83 Cumulation (with Isa Lang). |
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1981 |
Boris I. Bittker, Federal Taxation of Income, Estates and Gifts (1981) (collaborator). |
|
1981 |
When a House Is Not Entirely a Home: Deductions Under Interal Revenue Code § 280A for Home Offices, Vacation Homes, Etc., 1981 Utah L.Rev. 275 (1981), reprinted in full in Cowan & Tucker, Real Estate Income Taxation (1982) at 363. |