Thursday, April 29, 2004

To mark its 50-year anniversary, the Journal of Taxation is publishing a series of special articles:

Philip Jones, Tax Court Discovery and the Stipulation Process: Branerton 30 Years Later (Jan. 2004)

Richard Lipton & Steven Dixon, When Is a Partner Not a Partner? When Does a Partnership Exist? (Feb. 2004)

David Forst, Often Overlooked and Mostly Unresolved Issues in International Partnerships (March 2004)

John Huffaker & Edward Kessel, How the Disconnect Between the Income and Estate Tax Rules Created Planning for Grantor Trusts (April 2004)

Alvin Lurie, How Tax Shelters Evolved: The Road From Crane Has Been Paved With Bad Contentions (May 2004)

Steven Frost & Sheldon Banoff, Square Peg, Meet Black Hole: Uncertain Tax Consequences of Third Generation Limited Liability Entities (June 2004)