Taxation-Federal Commons^™

Incorporating A Cash Basis Business: The Problem Of Section 357© Jan 1977

The Home Office Deduction Revisited With A New Test Under Bodzin V. Commissioner Sep 1975

Reorganization Of Savings And Loan Associations Under Section 368-A Return To The "Continuity Of Interest" Test Jan 1975

The Newcombe Test For Allowing Depreciation On A Converted Residence-A Procrustean Reliance On Statutory Language Sep 1974

The Exclusive Nature Of Internal Revenue Code Section 1235: A Forgotten Congressional Policy Sep 1974

Involuntary Conversions And § 337 Of The Internal Revenue Code Jun 1974

The "Active Business" Test Of § 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee Jun 1974

The Taxability Of Educational Grants Jun 1974

The Standards For Enforceability Of John Doe Summonses Of Third Party Records Relating To The Affairs Of Unidentified Taxpayers Mar 1974

Bargain Sales As Taxable To The Controlling But Non-Benefiting Shareholder Mar 1973

Self-Incrimination And The Use Of Income Tax Returns In Non- Tax Criminal Prosecutions Mar 1973

Federal Taxation In Separation And Divorce, Edward S. Graves Mar 1972

The Burden Of Proof Required Of A Parent Claiming Child Exem Ption Mar 1972

How To Handle A Federal Income Tax Audit, Mortimer Caplin Sep 1971

Treaty Immunities And Section 911 Of The Internal Revenue Code Sep 1971

The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray Mar 1971

Bad Debt Deduction For Shareholder-Creditor Under Proximate Relation Test Mar 1971

Art Investment Expense Deductions And The Primary Purpose Requirement Mar 1971

The Scope Of Employment Under The Federal Insurance Contributions Act: Included And Excluded Service Sep 1970

The Life Insurance Company Income Tax Act Of 1959: Tax-Exempt Intercorporate Distributions In Consolidated Filing Mar 1970

The Transaction Test For Federal Income Tax Loss Deductions Mar 1970

Advance Payments And The Accrual Taxpayer Sep 1967

Taxation-Legal Fees In Unsuccessful Criminal Defense Held Deductible As Business Expenses Sep 1966

Tax Depreciation Deductions In Year Of Sale Sep 1965

Subordination Of Mortgages For Future Advances To Federal Tax Liens Mar 1964

Economic Interest And Depletion Allowance For Mining Contractors Sep 1963

The Income Tax Effect Of Mortgages, John W. Drye, Jr. Mar 1960

Useful Life, Salvage Value, And The 1954 Internal Revenue Code Mar 1960

Tax Consequences Of Subdividing Real Estate Sep 1958

Income Tax Deductions From Earnings And Profits Sep 1958