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Pre-Residency Planning for Your Client's Trust: Domestication in the international context.

• Authors : Sanna, Dina Kapur¹; Merino, Carl A.¹; Jacobson, Sarah B.²

• Source: Trusts & Estates. Nov2021, Vol. 160 Issue 11, p74-88. 13p.

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The Tax Guide to Offshore Lending.

• Authors : MILLER, DAVID S.

• Source: Tax Lawyer. Spring2021, Vol. 74 Issue 3, p523-610. 88p. 2 Graphs.

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When Does a BBA Partnership Terminate?

• Authors : LAWSON, ANDREW L.

• Source: Tax Lawyer. Spring2021, Vol. 74 Issue 3, p465-521. 57p.

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ADVERSITY, INCONSISTENCY, AND THE INCOMPLETE NONGRANTOR TRUST.

• Authors : McCouch, Grayson M. P.¹

• Source: Virginia Tax Review. Spring2020, Vol. 39 Issue 3, p419-450. 32p.

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TAXPAYER STANDING TO ENFORCE THE ESTABLISHMENT CLAUSE: A REAPPRAISAL.

• Authors : Plastaras, Brady¹

• Source: Virginia Tax Review. Spring2020, Vol. 39 Issue 3, p511-537. 27p.

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THE DORMANT FOREIGN COMMERCE CLAUSE AFTER WYNNE.

• Authors : Knoll, Michael S.^1,2; Mason, Ruth³

• Source: Virginia Tax Review. Spring2020, Vol. 39 Issue 3, p357-418. 62p.

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Unraveling the Tax Treaty.

• Authors : Kysar, Rebecca M.¹

• Source: Minnesota Law Review. 2020, Vol. 104 Issue 4, p1755-1837. 83p. 3 Charts.

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Billionaires Get Off Easy In Biden's Tax Plan.

• Authors : Steverman, Ben (AUTHOR); Davison, Laura (AUTHOR)

• Source: Bloomberg Businessweek. 11/8/2021, Issue 4719, p48-50. 2p.

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Direct, Indirect, or Barely Connected: Rev. Proc. 2019-40 Provides Limited Relief to U.S. Persons Surprised by CFC Ownership.

• Authors : Weber, Julia Skubis¹; Lipeles, Stewart¹; Maydew, Jeff¹

• Source: International Tax Journal. Jan/Feb2020, Vol. 46 Issue 1, p37-47. 11p. 6 Diagrams.

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code Sec. 367(a) and (d) After the TCJA.

• Authors : Yoder, Lowell D.¹

• Source: International Tax Journal. Nov/Dec2019, Vol. 45 Issue 6, p3-6. 4p.

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THE FUTURE OF THE NEW INTERNATIONAL TAX REGIME.

• Source: Fordham Journal of Corporate & Financial Law. 2019, Vol. 24 Issue 2, p219-319. 101p.

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AVOIDING THE “COMMERCIAL ACTIVITY” TRAPS FOR FOREIGN SOVEREIGNS INVESTING IN US REAL ESTATE.

• Authors : Miller, Michael J.¹

• Source: Canadian Tax Journal. 2019, Vol. 67 Issue 2, p467-479. 13p.

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Would you like SALT with that trust?

• Source: Tax Adviser. May2021, p131-134. 4p.

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Charitable income tax deductions for trusts and estates.

• Authors : Hopp, Amber; Hinson, Laura

• Source: Tax Adviser. Mar2021, p1-4. 4p.

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Barber Conable: A Tribute to His Contributions to Tax Law and Lessons for Tax Education.

• Authors : Simer, Joshua L.¹; Flesher, Tonya K.¹

• Source: Accounting Historians Journal. Jun2019, Vol. 46 Issue 1, p93-102. 10p.

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In Defense of the PIP Regulations.

• Authors : SCHWIDETZKY, WALTER D.

• Source: Tax Lawyer. Winter2019, Vol. 72 Issue 2, p519-549. 31p.

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Planning for Tax Controversies Before, During and After the Deal: New Dynamics in Cross-Border M&A Under the TCJA.

• Authors : DeNovio, Nicholas J.¹; Fisher, Miriam L.¹; Shashy, Stephen N.^2,3

• Source: International Tax Journal. May/Jun2019, Vol. 45 Issue 3, p5-28. 24p. 3 Diagrams.

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Like-Kind Exchange Corner: S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges.

• Authors : Borden, Bradley T.¹

• Source: Journal of Passthrough Entities. Seo/Oct2018, Vol. 21 Issue 5, p15-55. 6p.

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Territorial Taxation: Choosing Among Imperfect Options.

• Authors : Toder, Eric¹

• Source: AEI Paper & Studies. Dec2017, p1-8. 8p.

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IRS Allows Loss on Surrender of a Life Insurance Contract.

• Authors : Commito, Thomas F.

• Source: Journal of Financial Service Professionals. Mar2010, Vol. 64 Issue 2, p14-17. 4p.

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IRS Watch.

• Authors : Keenan, John¹; Hoshall, Diana²; Harkins, Colleen²

• Source: Journal of Tax Practice & Procedure. Feb/Mar2018, Vol. 20 Issue 1, p13-51. 7p.

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Quantitative Prediction Model of Tax Law's Substantial Authority.

• Authors : Borden, Bradley T.; Hee Lee, Sang

• Source: Tax Lawyer. Spring2018, Vol. 71 Issue 3, p543-590. 48p. 2 Diagrams, 2 Charts, 3 Graphs.

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GILTI, FDII, and the Future of International IP Planning.

• Authors : Kroll, Ethan S.¹; Lipeles, Stewart R.²; Reid, Taylor S.¹

• Source: International Tax Journal. May/Jun2018, Vol. 44 Issue 3, p31-38. 8p. 3 Diagrams.

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Inbound Dispositions of Partnership Interests: The Uncertainty Continues.

• Authors : Weiss, Mitchell B.^1,2; Fieldstone, Joshua³

• Source: International Tax Journal. May/Jun2018, Vol. 44 Issue 3, p5-18. 14p. 3 Charts, 1 Graph.

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Subchapter S Election and Bank Risk Taking.

• Authors : Takashi Yamashita¹

• Source: Proceedings of the Annual Conference on Taxation. 11/10/2016, Issue 109, preceding p1-38. 39p.

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A QUICK AND EASY GUIDE TO THE NEW FDII, GILTI, AND 100 PERCENT FOREIGN DRD INTERNATIONAL TAX PROVISIONS OF THE 2017 TAX CUTS AND JOBS ACT.

• Authors : Burnette-McGrath, Madeleine¹; DuFresne, Sarah¹; Muldrew-Mason, Monique¹

• Source: Virginia Tax Review. Fall2018, Vol. 38 Issue 1, p181-202. 22p.

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Strategies for the New Base Erosion and Anti-Abuse Tax.

• Authors : Yang, James G. S.¹ ; Poon, Wing W.² ; Chiaho Chang²

• Source: Journal of Taxation of Investments. Fall2018, Vol. 36 Issue 1, p67-77. 11p.

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Planning Options for Charitable Giving Under the New Tax Law.

• Authors : Horwood, Richard M.

• Source: Journal of Taxation of Investments. Fall2018, Vol. 36 Issue 1, p41-46. 6p.

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A Comprehensive Approach to GILTI Planning for Individuals and Trusts.

• Authors : Hadjilogiou, Steven¹; Hall, Kevin²; Le Chen²

• Source: International Tax Journal. Nov/Dec2018, Vol. 44 Issue 6, p9-12. 4p. 2 Color Photographs, 1 Chart.

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The High-Taxed Exception and E&P Limitation to Subpart F Income.

• Authors : Skinner, William¹

• Source: International Tax Journal. Nov/Dec2018, Vol. 44 Issue 6, p5-8. 4p.

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The Changing Landscape of Executive Compensation: Tax Reform and the Use of Nonqualified Plans.

• Authors : ST CYR, JESSE; MUNN, HANNAH

• Source: Journal of Pension Benefits: Issues in Administration. Summer2018, Vol. 25 Issue 4, p20-23. 4p.

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Ripe Time to Roth.

• Authors : EBELING, ASHLEA (AUTHOR)

• Source: Forbes. 2/28/2019, Vol. 202 Issue 1, p88-90. 2p. 1 Color Photograph, 1 Cartoon or Caricature.

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Proposals by States to Recast SALT Payments as Charitable Contributions: Are these a valid end-run around the new $10,000 limitation?

• Authors : Fox, Richard L.¹; Blattmachr, Jonathan G.²

• Source: Trusts & Estates. Jun2018, Vol. 157 Issue 6, p12-16. 5p.

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Collection: Pro-Actively Addressing Significant Tax Liabilities Is Imperative.

• Authors : Luttati, Carol M.

• Source: Journal of Tax Practice & Procedure. Feb/Mar2018, Vol. 20 Issue 1, p11-50. 4p.

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Boundaries of the Prediction Model in Tax Law's Substantial Authority.

• Authors : BORDEN, BRADLEY T.¹; SANG HEE LEE^2,3

• Source: Tax Lawyer. Fall2017, Vol. 71 Issue 1, p33-91. 59p. 3 Charts.

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Wynne It's Time for Change: How States and Their Political Subdivisions Must Amend Their Tax Systems to Comply with the Dormant Commerce Clause.

• Authors : Brown, Christopher

• Source: Tax Lawyer. Summer2017, Vol. 70 Issue 4, p947-964. 18p. 1 Chart.

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How to Tax Capital.

• Authors : Gergen, Mark P.

• Source: Proceedings of the Annual Conference on Taxation. 11/10/2016, Issue 109, p1-56. 56p.

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The Effects of a Federal Tax Reform on the US Timber Sector.

• Authors : Sedjo, Roger A.¹; Sohngen, Brent²

• Source: Proceedings of the Annual Conference on Taxation. 11/10/2016, Issue 109, preceding p1-38. 40p.

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The Kiplinger Tax Letter.

• Source: Kiplinger Tax Letter. 1/12/2018, Vol. 93 Issue 1, p1-4. 4p.

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A Taxing Endeavor ... Tax New Law Generates an Onslaught of Work for Lawyers.

• Authors : Taylor, Steven T.

• Source: Of Counsel. Feb2018, Vol. 37 Issue 2, p1-21. 4p.

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American Bar Association Section of Taxation Comments on Proposed Regulations Under Section 751(b).

• Source: Tax Lawyer. Spring2017, Vol. 70 Issue 3, p661-710. 50p. 11 Charts.

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Giving in a Post-Tax Reform World: Strategies to maximize the value of charitable gifts.

• Authors : Hall, Martin¹; Casey, Cameron²; Hertzog, Sarah Tomeo³

• Source: Trusts & Estates. Jun2018, Vol. 157 Issue 6, p23-27. 5p.

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The Kiplinger Tax Letter.

• Source: Kiplinger Tax Letter. 6/29/2018, Vol. 93 Issue 13, p1-4. 4p.

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Searching for Bytes and Bits? An Early History of Computerized Tax Preparation through Advertisements in Accounting Journals.

• Authors : Walsh, Robert J.¹

• Source: Accounting Historians Journal. Dec2018, Vol. 45 Issue 2, p37-39. 3p.

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Homeownership After the Tax Cuts and Jobs Act.

• Authors : Hart, Dana; Slater, Robert

• Source: CPA Journal. Jan2019, Vol. 89 Issue 1, p10-12. 3p. 2 Color Photographs, 2 Charts.

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International Tax Issues Corner: New Framework for Calculating Foreign Tax Credits.

• Authors : Forst, David¹

• Source: Journal of Passthrough Entities. Jan/Feb2019, Vol. 22 Issue 1, p11-46. 3p.

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Charity in the Age of Trump.

• Authors : EBELING, ASHLEA (AUTHOR)

• Source: Forbes. 4/30/2018, Vol. 201 Issue 3, p54-56. 2p. 1 Color Photograph.

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The Latest Developments in the Death of the Stretch IRA: We're one step closer to the end of this valuable estate-planning tool.

• Authors : Lange, James¹

• Source: Trusts & Estates. Jun2017, Vol. 156 Issue 6, p47-50. 4p.

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BUSINESS TAX REFORM: Small Business Reforms.

• Source: Economic Indicators. Dec2017, p203-217. 15p.

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State Tax Considerations of Federal Tax Reform.

• Authors : Melinson, Matthew D.¹; VandenBrul, Drew² ; Piazza, Katherine M.³

• Source: Pennsylvania CPA Journal. 2018 Bonus Editon, p18-21. 4p.

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