Did You Know There is a Taxpayer Bill of Rights?
Temple Law Professors Alice Abreu and Richard Greenstein discuss the IRS Taxpayer Bill of Rights.
Tax
Proposed Federal Income Tax Reform Still a Guessing (and Waiting) Game
It’s still a guessing game. William C. Hussey, II (LAW ’97) discusses the potential tax implications under the Trump Administration.
Applying the Look-Through Rules in Determining ‘Investment Partnership’ Status Under Section 721(b)
Tax Time: Thomas D. Phelan (LAW ‘11) outlines how to apply the Look-Through Rules in Determining ‘Investment Partnership’ Status Under Section 721(b)
Taxation of Long-term Contracts: Little Pigs, the IRS, and the Completed-Contract Method
Summarizing recent case adverse to IRS, James R. Malone Jr. (LL.M. ’11) comments: “Little pigs get fed. Big pigs get slaughtered”
Tax is Not All Rules
The tax law has a lot of rules. But although no statute conjures a more vivid or immediate picture of complex and detailed rules than the Internal Revenue Code, we have spent the last couple of years showing that tax law is not all about rules. In what are now two articles but will soon