ABATax Pubs: The Tax Lawyer, Fall 2000

ABA Section of Taxation logo

Section of Taxation Publications

		VOL. 54 NO. 1 FALL 2000 Back to TTL Home Page

ARTICLES	Section Members Only
Bad Drafting – A Case Study of the Design and Implementation of the Income Tax Subsidies for Education Glenn E. Coven	Full Article
Breaking the Glass Slipper – Reflections on the Self-Employment Tax Patricia E. Dilley	Full Article
State Tax Jurisdiction and the Mythical "Physical Presence" Constitutional Standard Michael T. Fatale	Full Article
How Federal Pension Laws Influence Individual Work and Retirement Decisions Jonathan Barry Forman	Full Article
REPORT Standards of Tax Practice Statement American Bar Association Section of Taxation Committee on Standards of Tax Practice	Full Article
NOTES S Corporation Losses May Not Be Deducted from Self-Employment Net Income: Ding v. Commissioner Andrew Cook	Full Article
Under TEFRA Procedures, Partners Cannot Change Their Election From Litigation to a Consistent Settlement: Prochorenko v. United States John G. Ha	Full Article
The Harbor Maintenance Tax and the Constitutionality of Taxing Cruise Passengers as Commercial Cargo Under the Export Clause: Carnival Cruise Lines, Inc. v. United States Keith E. Ranta	Full Article
Cash Method of Accounting for Professional Health Services Corporations: Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner Lisa DeMarchi Sleigh	Full Article
Disparate Treatment of University Administrators’ and Tenured Faculty Members’ Early Retirement Payments for FICA Taxation: North Dakota State University v. United States Heather L. Turner	Full Article
Section Members may view this issue of The Tax Lawyer in its entirety. This is a 1.5 MB file and could take several minutes to load on slower systems.

Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.