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Submissions from 1995

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Tickle the Sky. Review., Gerald A. Notaro

Related corporations and triangular dividends: Can the circle be squared?, Michael A. Yuhas and James A. Fellows

Successor partner's interest affected by IRD., Michael A. Yuhas and James A. Fellows

Submissions from 1992

Revisiting the effective marginal tax rate on long-term capital gains., James A. Fellows and Linda L. Johnson

Basis limitations and the carryover of nondeductible items under Section1366(d)(2)., James A. Fellows and Michael A. Yuhas

Deferred 1031 exchanges: An analysis of the final regulations., James A. Fellows and Michael A. Yuhas

Exchanges of realty and IRS 'step transactions'., James A. Fellows and Michael A. Yuhas

Replacing condemned real estate., James A. Fellows and Michael A. Yuhas

A reconsideration of effective marginal tax rates after recent tax reform., Linda L. Johnson and James A. Fellows

Submissions from 1984

Alien taxpayers and estate and gift taxation after the tax reform act of 1984: A critical response., James A. Fellows

Are you overlooking the filing requirements for foreign investors., James A. Fellows

Estate and gift taxation of nonresident aliens: Fundamental concepts: Part two., James A. Fellows

Interest-free loans from corporations to shareholders: A reconsideration of the dean rule., James A. Fellows

IRS loses again on allocation of deductions attributable to vacation home rentals., James A. Fellows

Joint earning of profits is key to classification as a partnership., James A. Fellows

Minimizing the tax on the S corporation., James A. Fellows

Partnership allocations and the new substantial economic effect test under the proposed Section 704 Regulations: A critique of the general test., James A. Fellows

Selected comments on the flat-rate income tax., James A. Fellows

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The continuing questions of unitary tax--Broad implications of the Florida statute., James A. Fellows

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The flat-rate income tax., James A. Fellows

The management of corporate investments in partnerships: Tax considerations., James A. Fellows

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The myth of tax-free liquidation., James A. Fellows

The proposed regulations under section 704: Special allocations attributable to nonrecourse debt., James A. Fellows

The tax court decision in Bolaris: Interim rental of personal residence prior to sale., James A. Fellows

The tax court decision in Webb: How the court spun a “Webb” as a trap for the unwary., James A. Fellows

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The unified transfer credit for nondomiciliary estates., James A. Fellows

The use of Section 338 in obtaining tax deductions for payment of unfunded pension liabilities of corporations acquired in taxable transactions., James A. Fellows

Partnership special allocations attributable to nonrecourse debt: According to partners' interest vs. substantial economic effect., James A. Fellows and James G. Spence