ABATax Pubs: The Tax Lawyer, Spring 2002

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Section of Taxation Publications

		VOL. 55 NO. 3 SPRING 2002 Back to TTL Home Page

ARTICLES	Section Members Only
Deferential Review of Tax Court Decisions: Taking Institutional Choice Seriously David F. Shores	Full Article
The Least Fun Part of the Job or A Tax Lawyer’s Guide to Acquisition Agreements Robert Rothman	Full Article
Untangling the Stock Option Cost Sharing Loophole Damian Laurey	Full Article
Participation in the Service’s Pre-Filing Agreement Program: A Guide to Developing a Quality PFA Request David R. Stubblefield	Full Article
The Accelerated and Uneconomic Bearing of Tax Burdens by Mutual Fund Shareholders Shawn P. Travis	Full Article
NOTES Racing Without a Profit Objective and Crashing into Section 183: Zidar v. Commissioner Bronson J. Bigelow	Full Article
Evaluating Section 62 Accountable Plans and the Reasonable Reliance Defense: Shotgun Delivery, Inc. v. United States Dana A. Ehrlich	Full Article
The Application of Subpart F Income to a Domestic Corporation Through a Voting Trust After Textron v. Commissioner John Amory Glaccum	Full Article
When Compensation Paid as Salary to Shareholder Employees of Personal Service Corporations is Treated as Dividends: Pediatric Surgical Associates, P.C. v. Commissioner Kevin G. Mosley	Full Article
Discharge of Nonrecourse Liability Versus Discharge of Third Party Indebtedness: Friedland v. Commissioner Ashton Valente	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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