Submissions from 1995
Tickle the Sky. Review., Gerald A. Notaro
Related corporations and triangular dividends: Can the circle be squared?, Michael A. Yuhas and James A. Fellows
Successor partner's interest affected by IRD., Michael A. Yuhas and James A. Fellows
Submissions from 1994
The conversation of journalism: Communication, community, and news., Rob Anderson, Robert Ward Dardenne, and G. Michael Killenberg
Student musings on life without mass media: Antidote for silence, boredom, and thinking., Robert Ward Dardenne
Consumption taxes: A view of future tax reform in America., James A. Fellows
Hot assets: What to do when cool capital gains become too hot to handle., James A. Fellows
Regulatory takings of realty: The income tax implications., James A. Fellows
The taxation of sales and exchanges of interests in real estate partnerships after RRA-93: Ordinary income or capital gain?, James A. Fellows
Replacing involuntarily-converted property under Section 1033: Who is the taxpayer?, James A. Fellows and Michael A. Yuhas
The emerging tax policy on partnership distributions: The effect on real estate partnerships, James A. Fellows and Michael A. Yuhas
Cuba at a Crossroads. Review., Gerald A. Notaro
Gain on partnership interest is now more likely to be ordinary., Michael A. Yuhas and James A. Fellows
Submissions from 1993
Mito, registo e ‘estórias’: Explorando as qualidades narrativas das notícias., S. Elizabeth Bird and Robert Ward Dardenne
Newstelling: Story and themes in the Courant of Hartford from 1765 to 1945., Robert Ward Dardenne
Review of the book From Harlem to Paris: Black American writers in France, 1840-1980., Robert Ward Dardenne
Taxing the middle class., James A. Fellows and J. Edison Haney
Foreclosure sales of real estate secured by recourse debt: Tax policy after the Aizawa decision., James A. Fellows and Linda L. Johnson
Net operating losses and passive loss rules for rental real estate., James A. Fellows and Linda L. Johnson
Effective long-term capital gains tax rates under the Revenue Reconciliation Act of 1990., Linda L. Johnson and James A. Fellows
Maximizing after-tax returns in the world of passive losses., Linda L. Johnson and James A. Fellows
Submissions from 1992
Revisiting the effective marginal tax rate on long-term capital gains., James A. Fellows and Linda L. Johnson
Basis limitations and the carryover of nondeductible items under Section1366(d)(2)., James A. Fellows and Michael A. Yuhas
Deferred 1031 exchanges: An analysis of the final regulations., James A. Fellows and Michael A. Yuhas
Exchanges of realty and IRS 'step transactions'., James A. Fellows and Michael A. Yuhas
Replacing condemned real estate., James A. Fellows and Michael A. Yuhas
A reconsideration of effective marginal tax rates after recent tax reform., Linda L. Johnson and James A. Fellows
Submissions from 1991
A survivor's guide to tax-free exchanges of like-kind property., James A. Fellows
Thoughts on the future of the corporate income tax in the United States. Disclosures:, James A. Fellows
Submissions from 1990
News and storytelling in American culture: Reevaluating the sensational dimension., S. Elizabeth Bird and Robert Ward Dardenne
Current status of home office deductions needs regulatory clarification., James A. Fellows
Tax planning for sufficient basis in the S corporation., James A. Fellows
Deferred like-kind exchanges: An analysis of the proposed regulations under section 1031(a)(3)., James A. Fellows and Michael A. Yuhas
Like-kind exchanges and related parties under Section 1031(f)., James A. Fellows and Michael A. Yuhas
New rules for deferred like-kind exchanges., James A. Fellows and Michael A. Yuhas
Submissions from 1989
Convergence of economic and accounting concepts of income., James A. Fellows
Loan repayments to S corporation shareholders can produce unexpected income., James A. Fellows
S corporations and built-in gains revisited., James A. Fellows
The effect of recent U.S. tax legislation on the formation and operation of small businesses in the United States, James A. Fellows
Like-kind exchanges: An analysis of the new judicial doctrine of the economic unit., James A. Fellows and Michael A. Yuhas
Submissions from 1988
Myth, chronicle, and story - exploring the narrative qualities of news., S. Elizabeth Bird and Robert Ward Dardenne
Installment sales revisited: Has uncertainty become the modus operandi of our tax system., James A. Fellows
Making the most of the nonliquidating distributions from S corporations., James A. Fellows
S corporations and passive loss limitations., James A. Fellows
The tax home "closer connection" reprieve for residency status under the substantial presence test: A view of proposed regulations., James A. Fellows
When is it time to be a C corporation?, James A. Fellows
Submissions from 1987
Classification of the international investor for U.S. tax purposes: The concept of nonresident alien., James A. Fellows
Corporate distributions and sales after the Tax Reform Act of 1986., James A. Fellows
Real estate rentals: Landlords are dealt a new hand., James A. Fellows
S corporations and losses under section 1244: A critical note., James A. Fellows
The U.S. and OECD model tax treaties: A comparison, James A. Fellows
Weighing the S election after tax reform., James A. Fellows
Submissions from 1986
Constructive dividends and the closely held corporation., James A. Fellows
Going it alone: Tax issues upon incorporating a sole proprietorship., James A. Fellows
Installment sales and the new proportionate disallowance rule under the Tax Reform Act of 1986., James A. Fellows
Managing the small business in corporate form: Some critical tax issues., James A. Fellows
Tax policy as a vehicle for reformist U.S. foreign policy in Latin America., James A. Fellows
The taxation of boot in partnership transactions under Section 721 of the Code: A view of the proposed regulations., James A. Fellows
The tax protest movement: Constitutional and otherwise: A critical analysis., James A. Fellows
Transfers of partnership interests and loss limitation rules of Section 704(3): The continuing quagmire., James A. Fellows
Submissions from 1985
1985 tax reform: Assault on capital recoveries., James A. Fellows
A comparison of the tax issues surrounding the formation of corporations vs. partnerships: A representation of an inefficient tax system., James A. Fellows
Alimony payments: The new rules of the game., James A. Fellows
An analysis of the problems associated with determinations of the holding period of a partnership interest: Reform proposals., James A. Fellows
Determining extent and nature of gain on repayment of S corp. debt to shareholder., James A. Fellows
Emerging continuity of investment doctrine for like-kind exchanges of property under section 1031., James A. Fellows
Investment tax credit recapture for shareholders of S corporations: Part I., James A. Fellows
Investment tax credit recapture for shareholders of S corporations--part II., James A. Fellows
Partnerships and the investment tax credit., James A. Fellows
Shareholder loans to S corporations; Tax traps?, James A. Fellows
The allowance of the investment tax credit upon the acquisition of a partnership interest: Reforming present IRS policy., James A. Fellows
The economic and accounting definitions of income: Proposals for reform, a note, James A. Fellows
The management of investment in U.S. real estate: Disclosure considerations., James A. Fellows
Efficiency in academe: Comparative advantage vs. "publish or perish.", James A. Fellows and James G. Spence
Submissions from 1984
Alien taxpayers and estate and gift taxation after the tax reform act of 1984: A critical response., James A. Fellows
Are you overlooking the filing requirements for foreign investors., James A. Fellows
Estate and gift taxation of nonresident aliens: Fundamental concepts: Part two., James A. Fellows
Interest-free loans from corporations to shareholders: A reconsideration of the dean rule., James A. Fellows
IRS loses again on allocation of deductions attributable to vacation home rentals., James A. Fellows
Joint earning of profits is key to classification as a partnership., James A. Fellows
Minimizing the tax on the S corporation., James A. Fellows
Partnership allocations and the new substantial economic effect test under the proposed Section 704 Regulations: A critique of the general test., James A. Fellows
Selected comments on the flat-rate income tax., James A. Fellows
The continuing questions of unitary tax--Broad implications of the Florida statute., James A. Fellows
The flat-rate income tax., James A. Fellows
The management of corporate investments in partnerships: Tax considerations., James A. Fellows
The myth of tax-free liquidation., James A. Fellows
The proposed regulations under section 704: Special allocations attributable to nonrecourse debt., James A. Fellows
The tax court decision in Bolaris: Interim rental of personal residence prior to sale., James A. Fellows
The tax court decision in Webb: How the court spun a “Webb” as a trap for the unwary., James A. Fellows
The unified transfer credit for nondomiciliary estates., James A. Fellows
The use of Section 338 in obtaining tax deductions for payment of unfunded pension liabilities of corporations acquired in taxable transactions., James A. Fellows
Partnership special allocations attributable to nonrecourse debt: According to partners' interest vs. substantial economic effect., James A. Fellows and James G. Spence
Submissions from 1983
Allocations of foreign taxes to S corporation shareholders under the Subchapter S Revision Act of 1982., James A. Fellows
Compliance reporting for U.S. investment abroad., James A. Fellows
Estate and gift taxation of nonresident aliens: Fundamental concepts: Part one., James A. Fellows
Foreign investors in U.S. real estate., James A. Fellows
Interest-free loans to shareholders: An analysis of the Hardee decision., James A. Fellows
State & Local Taxation: The Florida RICO Lien Notice Act., James A. Fellows
