The Tax Lawyer has published a new issue (Volume 79, Issue 3). Here are the new articles:
- Fred B. Brown and Josh Friedman, Reforming the Effectively Connected Income Rules to More Accurately Capture U.S. Business Income
- Philip Gary Cohen, The Scope of the Claim of Right and Trust Fund Doctrines—Reflections on Hyatt Hotels Corp. & Subsidiaries v. Commissioner
- Jeffrey D. Hochberg and Eliezer Dubin, Capital Choices and Tax Consequences: Rethinking Debt and Preferred Equity in Startup Financing
- Rodney P Mock and David Chamberlain, Getting ‘Carried Away’ with the Carried Interest: The Section 1202 Loophole
- Lawrence A Zelenak, Taxing Social Security Benefits: A Page of Logic and Volumes of History
