Volume 59, Issue 2 The 100th Anniversary of the Revenue Act of 1913: Marking a Century of Income Tax Law in the United States
This issue is based on The 100th Anniversary of the Revenue Act of 1913: Marking a Century of Income Tax Law in the United States conference held at New York Law School in October 2013. The articles in this issue explore federal income tax law, tax policy, and the practice of tax law, highlighting the pressing technical and policy issues that are yet to be resolved.Articles
Introducing October 3, 1913
ANN F. THOMAS
Net Operating Losses and Mistakes in Closed Tax Years
JAMES R. GADWOOD
Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility
RICHARD L. KAPLAN and DAWSON J. PRICE
Who Invented the Single Tax Principle?: An Essay on the History of U.S. Treaty Policy
REUVEN S. AVI-YONAH
Reporting Loss Transactions: Too Much of a Good Thing
MEGAN L. BRACKNEY
The Need for Tax Reform: Schedule K-1 Document Matching Program and Effective Revenue Collection
VALERIYA AVDEEV
Taxes, the Problem and Solution: A Model for Vanishing Deductions and Exclusions for Residence-Based Tax Preferences
PHYLLIS C. TAITE
Case Comments
Hooks v. Forman, Holt, Eliades & Ravin, LLC
JENNIFER A. GONG