ABA Section of Taxation: The Tax Lawyer

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Section of Taxation Publications

		VOL. 60 NO. 1 FALL 2006 Back to TTL Home Page

ARTICLES	Section Members Only
The (Im)Balance of Externalities in Employment-Based Exclusions from Gross Income by Professor William P. Kratzke	Full Article
Apportionability in State Income Taxation: The Uniform Division of Income for Tax Purposes Act and Allied-Signal by James H. Peters and Benjamin F. Miller	Full Article
The Art of Taxation: Joseph Hemard’s Illustrated Tax Code by Farley P. Katz	Full Article* *Unrestricted Access: This article is available to both Members and Non-Members
Income Recognition and Revenue Ruling 2003-10: A Large Ship Steered by a Very Small Rudder by Michael Baillif and Monique C. Reid	Full Article
NOTES
Gentlemen, Deduct Your Engines: Whether Regular Maintenance of Aircraft Engines Should Have Been a Deductible Expense in FedEx Corp. v. United States Karen Berenthal	Full Article
Hattem v. Schwarzenegger: Terminating Preemption Challenges to State Taxation of ERISA Plans’ Unrelated Business Taxable Income Yonatan Gelblum	Full Article
Upsetting the Government’s Right to Redemption Under Section 7425 Carl Hinnescheidt	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

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.