Add to ORKGThe main question this article will discuss is whether the inability of a client to rely on a client\u27s counsel on such complicated matters as tax shelters is good public policy
A substantial debate about the approaches employed by courts to interpret statutes and regulations h...
This Comment focuses upon both the practical and constitutional defects present in the Internal Reve...
There continues to be heated discussion about tax reform in the area of real estate tax shelters. In...
After many proposed and temporary regulations and recent legislative changes, major portions of the ...
This article describes the ongoing legislative and administrative efforts to curtail tax shelters. I...
During the past decade, tax shelter investments were among the most controversial planning devices u...
Paul Daugerdas gained notoriety for himself and his erstwhile firm, Jenkens & Gilchrist, as the desi...
This article has five parts. The second part describes the statutory and regulatory standards for t...
This paper advances ten propositions about tax shelters and tax avoidance. The first four propositio...
This Article considers the present law regarding the accuracy related penalties pursuant to I.R.C § ...
During 1976, Congress placed some severe restrictions on tax shelter investments. In addition, even ...
Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continu...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
In Part I, this Article briefly examines the debate over the proper role of the tax professional in ...
It is abundantly clear to those in the press and on Capitol Hill that the provisions of the new Tax ...
A substantial debate about the approaches employed by courts to interpret statutes and regulations h...
This Comment focuses upon both the practical and constitutional defects present in the Internal Reve...
There continues to be heated discussion about tax reform in the area of real estate tax shelters. In...
After many proposed and temporary regulations and recent legislative changes, major portions of the ...
This article describes the ongoing legislative and administrative efforts to curtail tax shelters. I...
During the past decade, tax shelter investments were among the most controversial planning devices u...
Paul Daugerdas gained notoriety for himself and his erstwhile firm, Jenkens & Gilchrist, as the desi...
This article has five parts. The second part describes the statutory and regulatory standards for t...
This paper advances ten propositions about tax shelters and tax avoidance. The first four propositio...
This Article considers the present law regarding the accuracy related penalties pursuant to I.R.C § ...
During 1976, Congress placed some severe restrictions on tax shelter investments. In addition, even ...
Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continu...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
In Part I, this Article briefly examines the debate over the proper role of the tax professional in ...
It is abundantly clear to those in the press and on Capitol Hill that the provisions of the new Tax ...
A substantial debate about the approaches employed by courts to interpret statutes and regulations h...
This Comment focuses upon both the practical and constitutional defects present in the Internal Reve...
There continues to be heated discussion about tax reform in the area of real estate tax shelters. In...