Please note that links in archived posts may be broken. We expect to have all issues resolved by November 2025.
Kennard on Hedge Funds v. Mutual Funds
Saturday, May 8, 2004 Alan Kennard (Ungaretti & Harris) has posted The Hedge Fund Versus the Mutual Fund on SSRN. Here is the abstract: In determ…
Read MoreTax Issues in “Friends” Finale
Friday, May 7, 2004 There was an interesting discussion today on the TaxProf Discussion Group about the tax issues raised in the NBC television show &…
Read MoreSOI Releases Tax Return Data by Zip Code
Friday, May 7, 2004 The IRS has released Individual Income Tax Return Data by ZIP Code: Number of Returns (total and by income bracket) Exemptions AGI…
Read MoreThuronyi on Comparative Tax Law
Friday, May 7, 2004 Victor Thuronyi (International Monetary Fund; Adjunct Professor at Georgetown) has posted What Can We Learn from Comparative Tax L…
Read MoreFriday’s ABA Tax Section Meeting; Guest Bloggers Needed
Friday, May 7, 2004 Tax Profs have prominent roles in the ABA Tax Section meeting today at the Grand Hyatt Hotel in Washington, D.C. For the complete …
Read MoreJoint Economic Committee Releases Study on Competitiveness of U.S. Tax System
Friday, May 7, 2004 The Joint Economic Comittee has released How Competitive is the U.S. Tax System? Here is the abstract: Discussion of taxes should …
Read MoreJoint Committee Releases Revenue Effects of AMT Bill
Friday, May 7, 2004 The Joint Committee on Taxation has released JCX-32-04 on the estimated revenue effects of H.R. 4227, the bill to extend AMT relie…
Read MoreGuidelines to Tax Practice Third
Thursday, May 6, 2004 Guidelines to Tax Practice Third, by the late Frederic G. Corneel of Sullivan & Worcester in Boston (where I got my start),…
Read MoreMore Pressure on Sen. Kerry To Release His Wife’s Tax Returns
Thursday, May 6, 2004 Add the Washington Post to the growing media chorus demanding that Sen. Kerry release his wife’s tax returns. Thanks to Ta…
Read MoreTax Prof Undressed
Thursday, May 6, 2004 For those wanting to see a Tax Prof without his shirt on, see here. (I promise, this will not become a regular “TaxProf Be…
Read MoreTax Profs at ABA Tax Section Meeting; <strong>Guest Bloggers Needed</strong>
Thursday, May 6, 2004 Once again, tax professors have prominent roles in the ABA Tax Section May Meeting beginning today at the Grand Hyatt Hotel in W…
Read MorePolsky & Befort on <em>Employment Discrimination Remedies</em>
Thursday, May 6, 2004 Gregg Polsky (Minnesota) & Stephen Befort (Minnesota) have posted Employment Discrimination Remedies and Tax Gross Ups on S…
Read MoreIRS Offers Amnesty for Investors in “Son of Boss” Tax Shelter
Wednesday, May 5, 2004 The IRS announced today that taxpayers who invested in the infamous “Son of Boss” tax shelter can avoid certain pen…
Read MoreGeier Named to Endowed Professorship
Wednesday, May 5, 2004 Deborah Geier (Cleveland State) has been selected to fill a newly-endowed professorship. Beginning in the fall, she will be the…
Read MoreMills & Newberry on Effect of Foreign Tax Rates on Multinationals’ U.S. Tax Reporting
Wednesday, May 5, 2004 Lillian Mills (University of Arizona – Keller College of Business & Public Admnistration) & Kaye Newberry (Univ…
Read MorePressure Building on Sen. Kerry to Release Wife’s Tax Returns
Wednesday, May 5, 2004 Pressure is building on Sen. Kerry to release his wife’s tax returns. The Weekly Standard notes, in a story titled Sugar …
Read MoreHolmes, Smyth & Hutton on Monetary Effects of a Consumption Tax
Wednesday, May 5, 2004 James Holmes (SUNY-Buffalo, Dep’t of Economics), David Smyth (Middlesex University Business School) & Patricia Hutto…
Read MoreCBO Releases Report on the AMT
Wednesday, May 5, 2004 The Congressional Budget Office has released a report on the Alternative Minimum Tax, available in both html and pdf. Here is t…
Read MoreSOI Releases Report on Aviation-Related Excise Taxes
Wednesday, May 5, 2004 The just-released Statistics of Income Bulletin (Winter 2003-04) includes Excise Taxes and the Airport and Airway Trusts Fund, …
Read MoreDOJ Goes After Tax Protester in Cincinnati
Tuesday, May 4, 2004 I know I promised to stay off the tax protester beat, but the Department of Justice today announced it had filed an injunction ag…
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