Published: 2022-05-02
Articles
Reassessing Sales and Liquidations of Partnership Interests after the Omnibus Budget Reconciliation Act of 1993
681–728
AbstractSubchapter K of the Internal Revenue Code has historically afforded considerable flexibility in determining the federal income tax consequences...
The Taxation of Interest Swaps and the Financial Service Charge: Toward a Consistent Approach
729–743
AbstractThe Supreme Court has defined interest as "compensation for the use or forbearance of money."' This definition, and its subsequent...