PREFACE -- Read Preface
ARTICLES AND ESSAYS
Framing the Issues: Historical Context, Current Debate, and Relevant Income and Nonincome Tax Considerations
J. Alexander Meleney
The Flexible and Uncertain Line Between Legal Tax Planning and Illegal Tax Shelters
Joe Huddleston and Frank Katz
Tax Planning and Tax “Sheltering”: Is It More than a Word Game?
Peter L. Faber
A Critique of Current State Tax Shelter Laws
Marilyn A. Wethekam
Optimizing Tax Administrators’ Resources in Addressing Abusive Tax Shelters
Nonie Manion, Mike Duffel, and Michael B. Infantino
State Strategies for Dealing with Tax Sheltering and Planning
Harley Duncan and William F. Fox
How Can Advisors Provide Useful Opinion Letters in the Absence of Uniform Statutory Rules and Uniform Application of Common Law Doctrines?
Hollis L. Hyans and Amy F. Nogid
State Tax Shelters and State Taxation of Capital
Joseph Bankman
|
