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Submissions from 1995

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Tickle the Sky. Review., Gerald A. Notaro

Related corporations and triangular dividends: Can the circle be squared?, Michael A. Yuhas and James A. Fellows

Successor partner's interest affected by IRD., Michael A. Yuhas and James A. Fellows

Submissions from 1994

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The conversation of journalism: Communication, community, and news., Rob Anderson, Robert Ward Dardenne, and G. Michael Killenberg

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Student musings on life without mass media: Antidote for silence, boredom, and thinking., Robert Ward Dardenne

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Consumption taxes: A view of future tax reform in America., James A. Fellows

Hot assets: What to do when cool capital gains become too hot to handle., James A. Fellows

Regulatory takings of realty: The income tax implications., James A. Fellows

The taxation of sales and exchanges of interests in real estate partnerships after RRA-93: Ordinary income or capital gain?, James A. Fellows

Replacing involuntarily-converted property under Section 1033: Who is the taxpayer?, James A. Fellows and Michael A. Yuhas

The emerging tax policy on partnership distributions: The effect on real estate partnerships, James A. Fellows and Michael A. Yuhas

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Cuba at a Crossroads. Review., Gerald A. Notaro

Gain on partnership interest is now more likely to be ordinary., Michael A. Yuhas and James A. Fellows

Submissions from 1993

Mito, registo e ‘estórias’: Explorando as qualidades narrativas das notícias., S. Elizabeth Bird and Robert Ward Dardenne

Newstelling: Story and themes in the Courant of Hartford from 1765 to 1945., Robert Ward Dardenne

Review of the book From Harlem to Paris: Black American writers in France, 1840-1980., Robert Ward Dardenne

Taxing the middle class., James A. Fellows and J. Edison Haney

Foreclosure sales of real estate secured by recourse debt: Tax policy after the Aizawa decision., James A. Fellows and Linda L. Johnson

Net operating losses and passive loss rules for rental real estate., James A. Fellows and Linda L. Johnson

Effective long-term capital gains tax rates under the Revenue Reconciliation Act of 1990., Linda L. Johnson and James A. Fellows

Maximizing after-tax returns in the world of passive losses., Linda L. Johnson and James A. Fellows

Submissions from 1992

Revisiting the effective marginal tax rate on long-term capital gains., James A. Fellows and Linda L. Johnson

Basis limitations and the carryover of nondeductible items under Section1366(d)(2)., James A. Fellows and Michael A. Yuhas

Deferred 1031 exchanges: An analysis of the final regulations., James A. Fellows and Michael A. Yuhas

Exchanges of realty and IRS 'step transactions'., James A. Fellows and Michael A. Yuhas

Replacing condemned real estate., James A. Fellows and Michael A. Yuhas

A reconsideration of effective marginal tax rates after recent tax reform., Linda L. Johnson and James A. Fellows

Submissions from 1991

A survivor's guide to tax-free exchanges of like-kind property., James A. Fellows

Thoughts on the future of the corporate income tax in the United States. Disclosures:, James A. Fellows

Submissions from 1990

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News and storytelling in American culture: Reevaluating the sensational dimension., S. Elizabeth Bird and Robert Ward Dardenne

Current status of home office deductions needs regulatory clarification., James A. Fellows

Tax planning for sufficient basis in the S corporation., James A. Fellows

Deferred like-kind exchanges: An analysis of the proposed regulations under section 1031(a)(3)., James A. Fellows and Michael A. Yuhas

Like-kind exchanges and related parties under Section 1031(f)., James A. Fellows and Michael A. Yuhas

New rules for deferred like-kind exchanges., James A. Fellows and Michael A. Yuhas

Submissions from 1989

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Convergence of economic and accounting concepts of income., James A. Fellows

Loan repayments to S corporation shareholders can produce unexpected income., James A. Fellows

S corporations and built-in gains revisited., James A. Fellows

The effect of recent U.S. tax legislation on the formation and operation of small businesses in the United States, James A. Fellows

The new branch profits tax on foreign operations in the United States: An analysis and a view of its effects on the income tax conventions with the United Kingdom and Canada., James A. Fellows

Like-kind exchanges: An analysis of the new judicial doctrine of the economic unit., James A. Fellows and Michael A. Yuhas

Submissions from 1988

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Myth, chronicle, and story - exploring the narrative qualities of news., S. Elizabeth Bird and Robert Ward Dardenne

Installment sales revisited: Has uncertainty become the modus operandi of our tax system., James A. Fellows

Making the most of the nonliquidating distributions from S corporations., James A. Fellows

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S corporations and passive loss limitations., James A. Fellows

The tax home "closer connection" reprieve for residency status under the substantial presence test: A view of proposed regulations., James A. Fellows

When is it time to be a C corporation?, James A. Fellows

Submissions from 1987

Classification of the international investor for U.S. tax purposes: The concept of nonresident alien., James A. Fellows

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Corporate distributions and sales after the Tax Reform Act of 1986., James A. Fellows

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Real estate rentals: Landlords are dealt a new hand., James A. Fellows

S corporations and losses under section 1244: A critical note., James A. Fellows

The U.S. and OECD model tax treaties: A comparison, James A. Fellows

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Weighing the S election after tax reform., James A. Fellows

Submissions from 1986

Constructive dividends and the closely held corporation., James A. Fellows

Going it alone: Tax issues upon incorporating a sole proprietorship., James A. Fellows

Installment sales and the new proportionate disallowance rule under the Tax Reform Act of 1986., James A. Fellows

Managing the small business in corporate form: Some critical tax issues., James A. Fellows

Tax policy as a vehicle for reformist U.S. foreign policy in Latin America., James A. Fellows

The taxation of boot in partnership transactions under Section 721 of the Code: A view of the proposed regulations., James A. Fellows

The tax protest movement: Constitutional and otherwise: A critical analysis., James A. Fellows

Transfers of partnership interests and loss limitation rules of Section 704(3): The continuing quagmire., James A. Fellows

Submissions from 1985

1985 tax reform: Assault on capital recoveries., James A. Fellows

A comparison of the tax issues surrounding the formation of corporations vs. partnerships: A representation of an inefficient tax system., James A. Fellows

Alimony payments: The new rules of the game., James A. Fellows

An analysis of the problems associated with determinations of the holding period of a partnership interest: Reform proposals., James A. Fellows

Determining extent and nature of gain on repayment of S corp. debt to shareholder., James A. Fellows

Emerging continuity of investment doctrine for like-kind exchanges of property under section 1031., James A. Fellows

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Investment tax credit recapture for shareholders of S corporations: Part I., James A. Fellows

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Investment tax credit recapture for shareholders of S corporations--part II., James A. Fellows

Partnerships and the investment tax credit., James A. Fellows

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Shareholder loans to S corporations; Tax traps?, James A. Fellows

The allowance of the investment tax credit upon the acquisition of a partnership interest: Reforming present IRS policy., James A. Fellows

The economic and accounting definitions of income: Proposals for reform, a note, James A. Fellows

The management of investment in U.S. real estate: Disclosure considerations., James A. Fellows

Efficiency in academe: Comparative advantage vs. "publish or perish.", James A. Fellows and James G. Spence

Submissions from 1984

Alien taxpayers and estate and gift taxation after the tax reform act of 1984: A critical response., James A. Fellows

Are you overlooking the filing requirements for foreign investors., James A. Fellows

Estate and gift taxation of nonresident aliens: Fundamental concepts: Part two., James A. Fellows

Interest-free loans from corporations to shareholders: A reconsideration of the dean rule., James A. Fellows

IRS loses again on allocation of deductions attributable to vacation home rentals., James A. Fellows

Joint earning of profits is key to classification as a partnership., James A. Fellows

Minimizing the tax on the S corporation., James A. Fellows

Partnership allocations and the new substantial economic effect test under the proposed Section 704 Regulations: A critique of the general test., James A. Fellows

Selected comments on the flat-rate income tax., James A. Fellows

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The continuing questions of unitary tax--Broad implications of the Florida statute., James A. Fellows

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The flat-rate income tax., James A. Fellows

The management of corporate investments in partnerships: Tax considerations., James A. Fellows

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The myth of tax-free liquidation., James A. Fellows

The proposed regulations under section 704: Special allocations attributable to nonrecourse debt., James A. Fellows

The tax court decision in Bolaris: Interim rental of personal residence prior to sale., James A. Fellows

The tax court decision in Webb: How the court spun a “Webb” as a trap for the unwary., James A. Fellows

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The unified transfer credit for nondomiciliary estates., James A. Fellows

The use of Section 338 in obtaining tax deductions for payment of unfunded pension liabilities of corporations acquired in taxable transactions., James A. Fellows

Partnership special allocations attributable to nonrecourse debt: According to partners' interest vs. substantial economic effect., James A. Fellows and James G. Spence

Submissions from 1983

Allocations of foreign taxes to S corporation shareholders under the Subchapter S Revision Act of 1982., James A. Fellows

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Compliance reporting for U.S. investment abroad., James A. Fellows

Estate and gift taxation of nonresident aliens: Fundamental concepts: Part one., James A. Fellows

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Foreign investors in U.S. real estate., James A. Fellows

Interest-free loans to shareholders: An analysis of the Hardee decision., James A. Fellows

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State & Local Taxation: The Florida RICO Lien Notice Act., James A. Fellows