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Articles 1 - 30 of 229
Full-Text Articles in Taxation
The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang
The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
2026 Uworld Cpa Exam Review Questions
2026 Uworld Cpa Exam Review Questions
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026
The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026
The Contemporary Tax Journal
No abstract provided.
Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel
Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel
The Journal of Business, Entrepreneurship & the Law
This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …
Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung
Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung
The Journal of Business, Entrepreneurship & the Law
This article examines the modern Economic Substance Doctrine (ESD) through the framework of the Tax Court's decision in Patel v. Commissioner. The author argues that Patel serves as a "doctrinal reset," restoring the ESD to its intended role as a narrow, purpose-driven judicial backstop rather than a generalized anti-abuse tool. Central to this analysis is the reemergence of a "relevance" inquiry, which requires courts to determine if the ESD applies to a transaction at all—based on pre-codification common law—before engaging the statutory two-prong test under Section 7701(o) . While the court in Patel ultimately found the doctrine relevant and sustained …
The Contemporary Tax Journal’S Interview Of Taylor Reid, Shuang Zhang
The Contemporary Tax Journal’S Interview Of Taylor Reid, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Ai And Other Emerging Technologies For Tax Practitioners, Raymond Clark
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Corporate Amt, Weng (Gary) Ng
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Corporate Amt, Weng (Gary) Ng
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: The Latest And Greatest In M & A And Other Transactional Tax Developments, Agnes Yip
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes, Jing Luo
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Building A Relationship With The Board Of Directors, Jasleen Hothi
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Controversy And Guidance In A Constrained And Restricted Environment, Leah Upson
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson
The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026
The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More, Mya Hoang
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani
The Contemporary Tax Journal
No abstract provided.
The Samsung Succession And Art Donations: The Necessity Of Tax Incentives In Preserving And Expanding The Cultural Heritage Of South Korea, Sophia Do
University of Miami International and Comparative Law Review
Until recently, South Korea’s laws did not allow the donation of art as a form of inheritance tax payment. In fact, there has been a general lack of tax benefits on art donations in the country. Experts often attribute this deficiency to two reasons: the lack of a national and widespread art appraisal system and the traditional view that such tax laws benefit only the rich. The tide, however, turned in 2020. Two national events provided the impetus for tax law reform that allows the donation of art as a form of inheritance tax payment: the Samsung succession and the …
Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray
Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray
Journal of Humanities and Social Sciences
The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …
The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024
The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Mr. David Forst, Shuang Zhang
The Contemporary Tax Journal’S Interview With Mr. David Forst, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
Understanding Section 1202: The Qualified Small Business Stock Exemption, Myra Sutanto Shen
Understanding Section 1202: The Qualified Small Business Stock Exemption, Myra Sutanto Shen
The Contemporary Tax Journal
No abstract provided.
Key Changes In The Final And Proposed Digital Content And Cloud Computing Regulations, David Forst, Kris Hatch
Key Changes In The Final And Proposed Digital Content And Cloud Computing Regulations, David Forst, Kris Hatch
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang
The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez
The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa
The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets
The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets
The Contemporary Tax Journal
No abstract provided.