This issue is based on The 100th Anniversary of the Revenue Act of 1913: Marking a Century of Income Tax Law in the United States conference held at New York Law School in October 2013. The articles in this issue explore federal income tax law, tax policy, and the practice of tax law, highlighting the pressing technical and policy issues that are yet to be resolved. Videorecordings of the symposium panels are available here.
I. The 100th Anniversary of the Revenue Act of 1913: Marking a Century of Income Tax Law in the United States
- Introducing October 3, 1913 by Ann Thomas, Otto S. Walter Distinguished Professor of Tax Law and Director of the Graduate Tax Program, New York Law School
- Net Operating Losses and Mistakes in Closed Tax Years by James R. Gadwood, Tax Associate at Sullivan & Cromwell LLP.
- Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility by Richard L. Kaplan, Peer and Sarah Pedersen Professor of Law, University of Illinois at Urbana-Champaign College of Law; and Dawson J. Price, attorney in private practice.
- Who Invented the Single Tax Principle?: An Essay on the History of U.S. Treaty Policy by Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan Law School
- Reporting Loss Transactions: Too Much of a Good Thing by Megan L. Brackney, Partner, Kostelanetz & Fink, LLP
- The Need for Tax Reform: Schedule K-1 Document Matching Program and Effective Revenue Collection by Valeriya Avdeev, Assistant Professor, Cotsakos College of Business, William Paterson University
- Taxes, the Problem and Solution: A Model for Vanishing Deductions and Exclusions for Residence-Based Tax Preferences by Phyllis C. Taite, Associate Professor of Law, Florida Agricultural & Mechanical University College of Law
II. Case Comments