| Virginia Tax Review |
| Title | Subject | Authors |
|---|
| A consumption tax on gifts and bequests? | Law | Burke, Karen C., McCouch, Grayson M.P. |
| A generation-shifting transfer tax. | Law | Gaubatz, John T. |
| A guide to applying ERISA section 4212(c) to sale of business transactions. | Law | Gjurich, Nadine L. |
| Allocation of the joint return marriage penalty and bonus. | Law | Malamud, Richard B. |
| A square hole for a square peg: section 165 and environmental cleanup costs. | Law | Coolidge, David G. |
| Borrowing, return of capital conventions, and the structure of the income tax: an essay in statutory interpretation. | Law | Polito, Anthony P. |
| Capitalizing and depreciating cyclical aircraft maintenance costs: more-trouble-than-it's-worth? | Law | Lee, John W., Walberg, Glenn, Whitesell, Darryl D. |
| Community property with right of survivorship: uneasy lies the head that wears a crown of surviving spouse for federal income tax basis purposes. | Law | Andrews, Arthur W. |
| Comprehensive tax base theory, transaction costs, and economic efficiency: how to tax our way to efficiency. | Law | Riggall, Kneave |
| Contingent payment transfers of trademarks: a sale in license clothing. | Law | Izzo, Daniel A. |
| Critique of current congressional capital gains contentions. | Law | Lee, John W. |
| Cross-border equipment leasing: recent developments related to section 168(g). | Law | Park, E. John |
| Debt acquisition by a related (or to-be-related) party: section 108(e)(4) and the final regulations. (Internal Revenue Code) | Law | Foley, Anne T. |
| Deconstructing and reconstructing consolidated tax savings for public utilities. | Law | Caldwell, H. Mallory |
| Deducting interest on federal income tax underpayments: a roadmap through a 50-year quagmire. | Law | Engel, Keith E. |
| Derivatives design and taxation. | Law | Kolbrenner, Scott Marc |
| Equity derivatives: principles and practice. | Law | Dolan, D. Kevin, DuPuy, Carolyn |
| ERISA preemption: the effect of stop-loss insurance on self-insured health plans. | Law | Lenhart, Jeffrey G. |
| Estate of Love and s. 2053(a)(2): why state law should control the determination of deductible administration expenses. (Case Note) | Law | Tow, Michael H. |
| Excise tax in bankruptcy. (Case Note) | Law | Kwass, David L. |
| Exotic coupon stripping: a voyage to the frontier between debt and option. | Law | Howell, George C., III, Cosby, Cameron N. |
| Federal income tax aspects of stripped mortgage-backed securities. | Law | Millerick, Richard S. |
| Flowthrough entities and the self-employment tax: is it time for a uniform standard? (business entities) | Law | Fritz, Thomas E. |
| Form over substance in the judicial regulation of the market for corporate control. (Case Note) | Law | |
| Give 'em a break: reassessing the use tax on interstate carrier property. | Law | Curcio, Lori J. |
| Gold at the end of the rainbow: medical expenses and below-market-rate loans in continuing care retirement communities.(taxation) | Law | Walker, Robert Atkins, Turner, Chad E. |
| GRIT's, GRAT's and GRUT's: planning and policy. (grantor retained income trusts, grantor retained annuity trusts, grantor retained unitrusts) | Law | Gans, Mitchell M. |
| Hairsplitting under I.R.C. section 2035(d): the cause and the cure. | Law | Sherman, Jeffrey G. |
| How many remedies make a tort? The aftermath of U.S. v. Burke and its impact on the taxability of discrimination awards. | Law | Copple, Scott E. |
| How small businesses really fared under the estate tax provisions of the Taxpayer Relief Act of 1997. | Law | Delaney, Dennis R. |
| Is it time to give the S corporation a proper burial? | Law | Schwidetzky, Walter D. |
| Justice Scalia and facial discrimination: some notes on legal reasoning.(U.S. Supreme Court Justice Antonin Scalia) | Law | Twyman, Winkfield F., Jr. |
| Losing face but gaining power: state taxation of interstate commerce. | Law | Twyman, Winkfield F., Jr. |
| Much ado about $26 million: implications of privatizing the collection of delinquent federal taxes.(Case Note) | Law | Melita, Adam |
| National interests in the international tax game. | Law | Dagan, Tsilly |
| Paying administration expenses out of income attributable to marital and charitable residuary bequests: double dipping or appropriate accounting? | Law | Champine, Pamela R. |
| Presented to you by ...: corporate sponsorship and the unrelated business income tax. | Law | Roberts, Elizabeth M. |
| Reconsidering the taxation of life insurance proceeds through the lens of current estate planning. | Law | Smith, Robert B. |
| Recovery of unconstitutional taxes: a new approach. | Law | Shores, David F. |
| Reexamining continuity of shareholder interest in corporate reorganizations. | Law | Shores, David F. |
| Reflections on United States v. Helmsley: should the 'impossibility' be a defense to attempted income tax evasion? | Law | Jensen, Ronald H. |
| Rethinking section 162(m)'s limitation on the deduction of executive compensation: a review of the commentary. | Law | Ryan, Kevin J. |
| Returning to form: untangling the tax jurisprudence of bootstrap acquisitions. | Law | Keller, Robert I. |
| Sales of remainder interests: reconciling Gradow v. United States and section 2702. | Law | Jordan, Martha W. |
| Section 304 and the limits of statutory law. | Law | Shores, David F. |
| Senator Moynihan's field of dreams: if you build it, they will come ... but not at the federal taxpayers' expense; a proposal to curb tax-exempt bond financing of sports stadiums. (includes text of Virginia joint legislative committee final report on financing baseball stadium construction) | Law | Gasper, Andrew |
| Suggested approach for judicial interpretation of regulations that grant discretion to taxpayers. | Law | Sterrett, Samuel B. |
| Take the money and run: state source taxation of pension plan distributions to nonresidents. | Law | Klaiman, Jean M. |
| Taxation of business rent. | Law | Mundstock, George |
| Taxation of employer-provided health coverage: inclusion, timing, and policy issues. | Law | Soled, Jay A. |
| Taxation of international activity: FDAP, ECI and the dual capacity of an employee as a taxpayer. (effectively connected income; fixed or determinable annual or periodic gains, profits and income) | Law | Edrey, Yoseph M. |
| Taxation with an attitude: can we rationalize the distinction between "earned" and "unearned" income? | Law | Snyder, Lester B. |
| Tax breaks for higher education: tax policy or tax pandering? | Law | Garabedian, Cynthia E. |
| Tax consequences of contract breach: proposed relief for the forced realization of income. | Law | Fishman, Eric |
| Taxing offshore asset protection trusts: icing on the cake? | Law | Marty-Nelson, Elena |
| Taxing personhood: estate taxes and the compelled commodification of identity. | Law | Madoff, Ray D. |
| Tax treaties and overrides: the multiple-party financing dilemma. | Law | Guenther, Timothy S. |
| Tax treatment of a new animal: health care providers who are neither employees nor independent contractors. | Law | Shum, Conroy W., Liang, Bryan A. |
| The deductibility of educational costs: why does Congress allow the IRS to take your education so personally? | Law | Katz, Jay |
| The definition of voting stock and the computation of voting power under Sections 368(c) and 1504(a): recent developments and tax lore. (Internal Revenue Code sections 368(c) and 1504(a)) | Law | Lazar, Stuart |
| The ERISA foxtrot: current jurisprudence takes one step forward and one step back in protecting participants' rights. | Law | Gingiss, Randall J. |
| The home office deduction game: will Soliman v. Commissioner return the taxpayer to square one? (Case Note) | Law | Rosen, Bryna Lee |
| The legal authority of the Department of the Treasury to promulgate a regulation providing for indexation of capital gains. | Law | Cooper, Charles J., Carvin, Michael A., Colatriano, Vincent J. |
| The lobbying deduction disallowance: policy considerations, comparisons, and structuring activities under amended section 162(e). | Law | King, Shannon |
| The need for guidance on the use of physician recruitment incentives by nonprofit hospitals. | Law | Hamilton, Shane T. |
| The partnership allocation rules of section 704(b): to be or not to be. (IRS s. 704(b)) | Law | Schwidetzky, Walter D. |
| The psychology of taxes: why they drive us crazy, and how we can make them sane. | Law | Rosenberg, Joshua D. |
| The rise and fall of arm's length: a study in the evolution of U.S. international taxation. | Law | Avi-Yonah, Reuven S. |
| The uneasy case for uniform taxation. | Law | Zolt, Eric M. |
| The utility of the efficiency/equity dichotomy in tax policy analysis. | Law | Crawford, Patrick B. |
| Time after time: selling a partnership interest under the installment method. | Law | Collier, Marc B., Hollingsworth, Dan |
| To give or not to give: determining the highest and best use of real property for charitable donations. | Law | Weinstein, Martin J. |
| Trouble in Transamerica: deferred compensation, contingent debt, and overstated basis. | Law | LaFrance, Mary |
| Understanding REITs, UPREITs, and down-REITs, and the tax and business decisions surrounding them. (real estate investment trusts, umbrella partnership real estate investment trusts) | Law | Singer, Russell J. |
| Use of industry definitions in interpretation of the Internal Revenue Code: towards a more systematic approach. | Law | Sterrett, Samuel B. |
| U.S. income tax treaties in research and planning: a primer. | Law | Larkins, Ernest R. |
| Which concept of depreciation should guide us? Trying to develop a consistent framework for the federal income tax system. | Law | Cunningham, Kevin M. |
| Why does tax law restrict short-term trading activity for asset securitization? | Law | Sullivan, Diane M. |
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