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Washington Trip Papers 2007


1. The Demise of 74-503: What to do with the Zero Basis Remnants, by Sean M. Lynch

2. Advertising Revenue Qualification as Domestic Production Gross Receipts for Internet and Non-Traditional Providers, by Jeffrey Tolin

3. Collection Due Process - The Administrative Record for Tax Court Proceedings, by Cory Stigile

4. Dueling Powers Under Section 678 Extending Time for Informal Discovery, by Felicia Chang

5. Funding the Internal Revenue Service as an “Off-Budget” Agency, by Ethan A. Cohen, J.D. and Stuart M. Hurwitz, LL.M.

6. Proposals Regarding IRC Section 108(e)(8) as Applied to Partnerships, by Layton L. Pace

7. Application of Section 199 to online Publications by Minna C. Yang and Michael L. Fang

8. Promoting Financial Security for Americans with Serious Disabilities: A Proposal to Establish Qualified Disability Savings Accounts, by Michael Gerald, Mark Hoose, Miriam Paul, Elizabeth Pierson, Mike Sfregola, and Seth Weisbord

9. Tax Patents, by Douglas L. Youmans

10. Taxation of Domestic Partners, by Robin L. Klomparens

11. Proposal to Provide Clear Rules Applicable to Trusts Names as Remainder Beneficiaries of IRAs, by John W. Prokey and Jenny M. Hill

 

     





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