ABATax Pubs: The Tax Lawyer, Spring 2001

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Section of Taxation Publications

		VOL. 54 NO. 3 SPRING 2001 Back to TTL Home Page

ARTICLES	Section Members Only
I Come to Bury Subchapter K, Not to Praise It Philip F. Postlewaite	Full Article
Employee Benefits Considerations in Joint Ventures Susan P. Serota	Full Article
The Tax Adviser's Privilege in Transactional Matters: A Synopsis and a Suggestion Bruce Kayle	Full Article
A Transcontinental "A" Train: Foreign Mergers under Section 368(a)(1)(A) Steven A. Bank	Full Article
Income Taxation, International Competitiveness and the World Trade Organization's Rules on Subsidies: Lessons to the U.S. and to the World from the FSC Dispute Rosendo Lopez-Mata	Full Article
IN MEMORIAM: Charles M. Walker Sherwin P. Simmons
TESTIMONY Statement of Richard M. Lipton on Behalf of the American BarAssociation Section of Taxation, Before the Committee on Finance of the United States Senate on the Subject of Tax Simplification, April 26, 2001	Full Article
COMMENTS Comments Concerning Regulations Under Section 368 of the Internal Revenue Code Regarding Mergers Involving Disregarded Entities	Full Article
Comments Concerning IRS Notice 2001-10	Full Article
NOTES Assessing S Corporation Cancellation of Debt Income on Shareholders' Income and Basis in the S Corporation's Stock: Gitlitz v. Commissioner Julie F. Bell	Full Article
Reasonableness, First Impression, and the Accuracy-Related Penalty: Neonatology Associates v. Commissioner Mitzi Chang	Full Article
Fees Paid by Trustees for Investment Strategy Advice and Management Services are Not Deductible Under Section 67(e)(1): Mellon Bank, N.A. v. United States Danielle M. Hohos	Full Article
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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

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