Published: 2022-05-02
Articles
Use and Abuse of Section 704(c)
93–127
AbstractIt is basic to income taxation that each taxpayer should be taxed on his or her economic income and that only taxpayers who suffer economic...
Commentary on Return Preparer Obligations
128–146
AbstractThis paper was originally written for the Second Invitational Conference on Professionalism in Tax Practice, which was scheduled to be held in...