Taxation - Federal

T. Keith Fogg, The Federal Tax Lien, in Enforcement of Liens and Judgments in Virginia ch. 8 (Tyler P. Brown ed., Virginia CLE 5th ed.

Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax Practitioner with Sample Correspondence and Forms (T. Keith Fogg ed. ABA 5th…

T. Keith Fogg, In Whom We Trust, 43 Creighton L. Rev. 357 (2010).

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).

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).