ABA Section of Taxation: The Tax Lawyer

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Section of Taxation Publications

		VOL. 59 NO. 3 SPRING 2006 Back to TTL Home Page

ARTICLES	Section Members Only
Report of the Task Force on International Tax Reform*	Full Article* **(Non-Restricted: This report is open to section members and the public)***
Taxing Undocumented Immigrants: Separate, Unequal, and Without Representation Francine J. Lipman	Full Article
Fallacies of Presumption: Unpacking the Impact of the Section 409A Proposed Regulations on Stock Appreciation Rights Issued by Privately-Held Companies Vanessa A. Scott	Full Article
NOTES Making Your Business Fly Above Section 183: Fair Skies Following Rabinowitz v. Commissioner Jeremiah B. Frueauf	Full Article
Strict Divestiture Requirements in Section 6324(a)(1): First American Title v. United States and the Hazard of the Special Estate Tax Lien Jeanette Quick	Full Article
Right Without Reason? The Check-The-Box Corporate or Partnership Election Regulations Correctly Held Valid: Littriello v. United States William J. Rowe	Full Article
No M.B.A. Left Behind: Professional Education as a Business Expense in Allemeier v. Commissioner Robert A. Stolworthy, Jr.	Full Article
Section members may also view this issue of The Tax Lawyer in its entirety.

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

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