The Houston Business & Tax Law Journal has published Vol. 7, No. 2, with these tax articles:
- Steven J. Arsenault (College of Charleston, School of Business & Economics) & W.R. Koprowski (College of Charleston, School of Business & Economics), The Policy of Regulating Deferral: A Critique in Light of Internal Revenue Code Section 409A
- Jose J. Valcarce (Shell Oil Co., Houston), To Roll or Not to Roll: An Analysis of Factors to Consider in Deciding Whether to Retain Retirement Assets in an Employer’s Qualified Plan or Whether to Roll Them to an IRA
- Juan F. Vasquez, Jr. (Chamberlain, Hrdlicka, White, Williams & Martin, Houston) & Jaime Vasquez (J.D. 2008, University of Houston), Section 10.35(b)(4)(ii) of Circular 230 Is Invalid (But Just in Case It Is Valid, Please Note That You Cannot Rely on This Article to Avoid the Imposition of Penalties)
- Christina T. Le, Comment, The Honeymoon’s Over: States Crack Down on the Virtual World’s Tax-Free Love Affair With e-Commerce,
- Todd Lowther, Comment, Pasquantino v. United States: The Supreme Court’s Misstep in Prosecuting International Tax Fraud Under the Wire Fraud Statute – A Bruise and a Band-Aid
