Please note that links in archived posts may be broken. We expect to have all issues resolved by November 2025.
Larson on Evidence Rules in the Tax Court
Tuesday, April 27, 2004 Joni Larson (Thomas Cooley) has posted Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court …
Read MoreU.S. Supreme Court Grants Cert. on Access to Special Trial Judge Reports
Monday, April 26, 2004 Leandra Lederman (George Mason) reports that the US Supreme Court granted certiorari today in two cases involving Tax Court Rul…
Read MoreSOI on Split-Interest Trusts
Monday, April 26, 2004 In the just-released Statistics of Income Bulletin (Winter 2003-04), Melissa Belvedere reports on Split-Interest Trusts, 2001. …
Read MoreKalinka on St. David’s Case
Monday, April 26, 2004 Susan Kalinka (LSU) has posted Individuals and Passthrough Entities – Fifth Circuit’s Opinion in St. David’s …
Read MoreBankman to Deliver Woodworth Lecture
Monday, April 26, 2004 Joe Bankman (Stanford) will deliver the prestigious Laurence Neal Woodworth Lecture on Federal Tax Law and Policy, sponsored by…
Read MoreAbrams on Section 734(b) Basis Adjustment
Monday, April 26, 2004 Howard Abrams (Emory) has posted The Section 734(b) Basis Adjustment Needs Repair on SSRN. Here is the abstract: The partnershi…
Read MoreTop 5 Tax Paper Downloads
Sunday, April 25, 2004 This week’s list of the Top 5 Tax Paper Downloads at SSRN is basically unchanged from last week, with #4 and #5 switching…
Read MoreNew Statistics of Income Bulletin Released
Saturday, April 24, 2004 The Winter 2003-04 Statistics of Income Bulletin has been released with a wealth of interesting tax data. (The SOI is one of …
Read MoreHouse & Shapiro on Phased-In Tax Cuts
Saturday, April 24, 2004 Christopher House (Michigan) & Matthew Shapiro (Michigan) have posted Phased-In Tax Cuts and Economic Activity on SSRN. …
Read MoreNewTithing Group Criticizes Charitable Giving of Wealthy
Saturday, April 24, 2004 The NewTithing Group has issued a research report, The Generosity of Rich and Poor: How The Newly Discovered “Middle Rich” St…
Read MoreAss’t AG O’Connor Speaks at Harvard
Friday, April 23, 2004 Eileen O’Connor, Assistant Attorney General for the Tax Division of the U.S. Department of Justice, spoke at Harvard Law …
Read MoreMayo on Restricted Stock Notes
Friday, April 23, 2004 David Mayo (Gibson, Dunn & Crutcher) has posted Restricted Stock Notes on SSRN. Here is the abstract: The 1990s saw an inc…
Read MoreBush-Kerry Tax Policy Debate
Friday, April 23, 2004 Representatives of the Bush and Kerry campaigns square off today in Washington, D.C. at a conference sponsored by Tax Analysts,…
Read MoreDesai & Dharmapala on Corporate Tax Avoidance and Incentives
Friday, April 23, 2004 Mihir Desai (Harvard) & Dhammika Dharmapala (Connecticut) have posted Corporate Tax Avoidance and High Powered Incentives …
Read MoreSchlunk to Visit at NYU
Thursday, April 22, 2004 Herwig Schlunk (Vanderbilt) will be visiting at NYU in the Spring 2005 semester. For a complete list of 2004-05 Tax Prof move…
Read MoreWeisbach & Nussim on Integration of Tax & Spending Programs
Thursday, April 22, 2004 David Weisbach (Chicago) & Jacob Nussim (Chicago) have published The Integration of Tax And Spending Programs, 113 Yale …
Read MoreBrown on FIRPTA
Thursday, April 22, 2004 Fred Brown (Baltimore) has posted Whither FIPTA? on SSRN. Here is the abstract: It is commonly understood that the tax law is…
Read More1-Week Anniversary of TaxProf Blog
Thursday, April 22, 2004 Today marks the one-week anniversary of TaxProf Blog. It looks like we are here to stay, as we have been blown away by the nu…
Read MoreYin on Effective Tax Rates of Fortune 500
Wednesday, April 21, 2004 Non-TaxProfer Gordon Smith (Wisconsin) blogs How Much Tax Do Large Corporations Pay? Estimating the Effective Tax Rates of t…
Read MoreVote For Your Favorite Tax Prof
Wednesday, April 21, 2004 LawTV is running a poll to find “America’s 100 most influential law professors.” According to the site: &#…
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