Taxation - Federal

T. Keith Fogg, Go West: How the IRS Should Foster Innovation in Its Agents, 57 Vill. L. Rev. 441 (2012).

T. Keith Fogg & Rachel E. Zuraw, Financial Disability for All, 62 Cath. U. L. Rev. 965 (2013).

T. Keith Fogg, Transparency in Private Collection of Federal Taxes, 10 Fla. Tax Rev. 763 (2010).

T. Keith Fogg, Taxation with Representation: The Creation and Development of Low-Income Taxpayer Clinics, 67 Tax Law. 3 (2013).

Hal S. Scott, Financial Crisis Responsibility Fee: Issues for Policymakers (Ctr. for Capital Mkts. Competitiveness, U.S. Chamber of Commerce, Fall 2010).

Howell E. Jackson, Could We Invest the Surplus?, 90 Tax Notes 1245 (2001).

Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).

Daniel Halperin, Assumption of Contingent Liabilities on Sale of a Business, 2 Fla. Tax Rev. 673 (1996).

Daniel I. Halperin, No Basis Step-Up for Marketable Securities With No Tax at Death, TaxNotes.com (Mar. 31, 2021).

Daniel I. Halperin, The Unrelated Business Income Tax and Payments from Controlled Entities, Tax Notes, Dec. 12, 2005, at 1443.

Daniel I. Halperin, A Better Way to Encourage Gifts of Conservation Easements, Tax Notes, July 16, 2012, at 307.

Daniel Halperin, Employer-Based Retirement Income — the Ideal, the Possible, and the Reality, 11 Elder L.J. 37 (2003).

Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).

Daniel Halperin, Commentary, A Capital Gains Preference Is Not EVEN a Second-Best Solution, 48 Tax L. Rev. 381 (1993).

Daniel I. Halperin & Alicia H. Munnell, Ensuring Retirement Income for All Workers, in The Evolving Pension System: Trends, Effects, and Proposals for Reform 155…

Daniel Halperin, A Charitable Contribution of Appreciated Property and the Realization of Built-in Gains, 56 Tax L. Rev. 1 (2002).

Daniel Halperin, Incentives for Conservation Easements: The Charitable Deduction or a Better Way, 74 Law & Contemp. Probs. 29 (2011).

Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).

Daniel I. Halperin, Interest in Disguise: Taxing the “Time Value of Money”, 95 Yale L.J. 506 (1986).

Alvin C. Warren, The Relationship Between the Corporate and Individual Federal Income Taxes After the Economic Recovery Tax Act of 1981, 74 Proc. Ann. Conf.

Alvin C. Warren, The Deductibility by Individuals of Capital Losses Under the Federal Income Tax, 40 U. Chi. L. Rev. 291 (1973).