Wealth Transfer Tax Planning After the Tax Cuts and Jobs Act, John A. Miller, Jeffrey A. Maine
BYU Law Review

Taxing Parents: Welfarist Theories, Shannon Weeks McCormack
BYU Law Review

Information Matters in Tax Enforcement, Leandra Lederman, Joseph C. Dugan
BYU Law Review

Mormon Profit: Brigham Young, Tithing, and the Bureau of Internal Revenue, Samuel D. Brunson
BYU Law Review

Per Se Economic Substance, Jesse P. Houchens
BYU Law Review

R&D Tax Incentives--Growth Panacea or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

We Believe in Being Honest: Dependency Exemptions for LDS Missionaries, Annalee Hickman Moser
Brigham Young University Journal of Public Law

Some Cautions Regarding Tax Simplification, J. Clifton Fleming Jr.
Faculty Scholarship

G8 Principles: Identifying the Anonymous, Max Biedermann
Brigham Young University International Law & Management Review

Finishing the Job on Section 356(a)(2): Closing Loopholes and Providing Consistent Treatment to Boot in Tax-Free Reorganizations, Trevor Crowley
BYU Law Review

Unfair and Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
BYU Law Review

Wealth Transfer Tax Planning for 2013 and Beyond, John A. Miller, Jeffrey A. Maine
BYU Law Review

Surrogate Taxation and the Second-Best Answer to the In-Kind Benefit Valuation Riddle, Jay A. Soled
BYU Law Review

The Taxman on Campus: How Aggressive IRS Initiatives are Increasing Audit and Compliance Risk for Colleges and Universities, William A. Bailey
Brigham Young University Education and Law Journal

The UBS Case: The U.S. Attack on Swiss Banking Sovereignty, Beckett G. Cantley
Brigham Young University International Law & Management Review

Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the 'New Paradigm' and its Denouement, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Restructuring the Tax Treatment for Home Equity Draws: Implementing Consumption Tax Fundamentals to Preserve Home Equity, Allen Holzer
Brigham Young University Journal of Public Law

Recognizing the Larger Sacrifice: Easing the Burdens Borne by Living Organ Donors through Federal Tax Deductions, M. Lane Molen
Brigham Young University Journal of Public Law

Replacing the Federal Income Tax with a Postpaid Consumption Tax: Preliminary Thoughts Regarding a Government Matching Program for Wealthy Investors and a New Tax Policy Lens, J. Clifton Fleming Jr.
Faculty Scholarship

The High School Attainment Credit: A Tax Credit Encouraging Parents to Help Motivate Students to Graduate from High School, David Hansen
Brigham Young University Education and Law Journal

Tax Protestors and Penalties: Ensuring Perceived Fairness and Mitigating Systemic Costs, Danshera Cords
BYU Law Review

Exploring the Contours of a Proposed U.S. Exemption (Territorial) Tax System, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship

Substantially Deferring to Revenue Rulings After Mead, Ryan C. Morris
BYU Law Review

A Good Old Habit, or Just an Old One? Preferential Tax Treatment for Reorganizations, Yariv Brauner
BYU Law Review

The United States Should Tax U.S. Corporations on Their Worldwide Income, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay
Faculty Scholarship

Wells Fargo & Co. And Subsidiaries v. Commissioner: Rethinking the Deductibility of Certain Pre-Merger Expenditures, Jeffery R. Atkin
Brigham Young University Journal of Public Law

Taxation of an Attorney's Contingency Fee of a Punitive Damages Recovery: The Srivastava Approach, Benjamin C. Rasmussen
Brigham Young University Journal of Public Law

Deferral: Consider Ending It Instead of Expanding It, J. Clifton Fleming Jr.
Faculty Scholarship

Preslar v. Commissioner: Debt-Discharge Income and Its Rationale, Chad J. Pomeroy
BYU Law Review

Getting Serious About Curtailing Deferral of US Tax on Foreign Source Income, Robert J. Peroni, J. Clifton Fleming Jr., Stephen E. Shay
Faculty Scholarship

U.S. Taxation of Profits from Internet software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr.
Faculty Scholarship

The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax, J. Clifton Fleming Jr.
Faculty Scholarship

The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax, J. Clifton Fleming, Jr.
Faculty Scholarship

Ending the IRS as We Know It: Thoughts from Outside the Beltway, J. Clifton Fleming Jr.
Faculty Scholarship

Section l04(a)(2) After Commissioner u. Schleier: Litigating the Excludability of Statutory Damages "Received on Account of Personal Injuries", T. James Lee Jr.
BYU Law Review

Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs, and Consumed Income Taxes, J. Clifton Fleming Jr.
Faculty Scholarship

Stock Redemptions and the Family-Owned Corporation: Tax Traps Oll the Path to Capital Gain Treatment, Scott E. Copple
BYU Law Review

A Second Look at the Zero Basis Hoax, J. Clifton Fleming Jr.
Faculty Scholarship

Taxes, Morals, and Legitimacy, Leo P. Martinez
BYU Law Review

Determining an Individual's Federal Income Tax Liability When the Tax Benefit Rule Applies: A Fifty-Year Checkup Brings a New Prescription for Calculating Gross, Adjusted Gross, and Taxable Incomes, Matthew J. Barrett
BYU Law Review

Renewing Progressive Taxation by Relying More on Spending, J. Clifton Fleming Jr.
Faculty Scholarship

The Ethics Reform Act of 1989: Why the Taxman Can't Be a Paperback Writer, David A. Golden
BYU Law Review

Begier v. IRS, Guy Lamoyne Black
Brigham Young University Journal of Public Law

Davis v. Michigan and the Doctrine of Retroactivity: States' Refund Liability for Taxation of Federal Pension Income, Timothy B. Sherman
Brigham Young University Journal of Public Law

Tax Deductions for Payments to Mormon Missionaries, K. C. Jensen
Brigham Young University Journal of Public Law

Jurisdiction Over Civil Tax Cases, Larry Kramer
BYU Law Review

Problem Areas Under Internal Revenue Code Section 704(e): The Family Partnership Revisited, Gerald T. Snow
Brigham Young University Journal of Public Law

Abortion Politics: The Roman Catholic Church's Tax-Exempt Status in Jeopardy Under Section 501(c)(3) of the Internal Revenue Code, Junji John Shimazaki
BYU Law Review

Is it Really Reform? A Theoretical Overview of the 1986 Tax Reform Act, Daniel L. Simmons
BYU Law Review

Overturning Bellas Hess: Due Process Considerations, Sandra B. McCray
BYU Law Review

Internal Revenue Code Section 414(n): Congressional Authorization to Discriminate Among Retirement Plan Participants, David A. Channer
BYU Law Review

RCA Corp. v. United States: The Latest Round in the Controversy over Actrual Accounting for Prepaid Income, R. Glen Woods
BYU Law Review

Lobbying Restriction on Section 501(c)(3) Organizations Held Unconstitutional: First Amendment Implications of Taxation With Representation of Washington v. Regan, Karen B. Crockett
BYU Law Review

An Inequitable Jury Instruction on the Taxability of Personal Injury Damage Awards: Blanchfield v. Dennis, Thomas D. Boyle
BYU Law Review

The Continuing Controversy over Crane's Footnote 37: Tufts v. Commissioner, S. Robert Bradley
BYU Law Review

Revocation of Tax-Exempt Status of Religious Schools-Conflict with the Religion Clauses of the First Amendment: Bob Jones University v. United States, R. Clyde Parker Jr.
BYU Law Review

A Substance-Oriented Approach to the Boot-Netting Rules Under Section 1031 of the Internal Revenue Code: Biggs v. Commissioner, Gregory Clark Newton
BYU Law Review

The Unfinished Business of Section 1244: Removing the Remaining Traps, J. Clifton Fleming Jr.
Faculty Scholarship

Congressional Sanction of Illicit Cohabitation- The Tax Reform Act of 1969, James L. Musselman
BYU Law Review

Reflections on Section 382: Searching for a Rationale, J. Clifton Fleming Jr.
BYU Law Review

Profits in Subrogation : An Insurer's Claim to Be More than Indemnified, Jay S. Bybee
BYU Law Review

Troubled Real Estate Leasing Companies Trapped Within Personal Holding Company Income Tax Provisions,
BYU Law Review

Federal Taxation-Reorganizations-Distribution of Boot to Shareholders of Merged Corporation Taxable as Dividend, Not Capital Gain-Shim berg v. United States,
BYU Law Review

The Family Estate Trust: Tax Myths and Realities,
BYU Law Review

Federal Income Taxation : A Law Student's Guide to the Leading Cases and Concepts, J. Clifton Fleming
BYU Law Review

Income and Gift Tax Implications of Interest-Free Loans Between Relatives,
BYU Law Review

Has the 1976 Tax Reform Act Injected a Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr.
Faculty Scholarship

Recent Interpretations of the "Meaningful Reduction" Test of I.R.C. Section 302(b)(l), Boyd C. Randall
BYU Law Review

Distributions in Kind and the Dividends Paid Deduction-Conflict in the Circuits, Dwight Drake
BYU Law Review

Federal Income Taxation-Disallowance of Surtax Exemption to Brother-Sister Corporations-Stock Ownership Test Under Sections 1551 and 1563 - Fairfax Auto Parts of N. Va., Inc. v. Commissioner, James E. Skeen
BYU Law Review

Klein: Policy Analysis of the Federal Income Tax, J. Clifton Fleming Jr.
BYU Law Review

Federal Income Taxation--Investment Tax Credit--Exclusion of "Buildings" From the Investment Tax Credit--Thirup v. Commissioner,
BYU Law Review

Federal Income Taxation--Accumulated Earning Tax--Valuation of Marketable Securities for Purpose of Determining Liability for Accumulated Earnings Tax--Ivan Allen Co. v. United States, Jon D. Anderson
BYU Law Review

Federal Income Taxation--Deductibility of Construction-Related Depreciation--Commissioner v. Idaho Power Co.,
BYU Law Review

Charitable Remainder Trusts: A Study of Current Problems, Anthon S. Cannon Jr.
BYU Law Review