Federal Taxation

The newsletter of the ISBA’s Section on Federal Taxation

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2015 Articles

Comments in support of legislation establishing a bi-partisan and bicameral national commission to consider whether a value-added replacement tax should be a component of federal tax reform June 2015 It is time for Congress to take ownership of sweeping tax reform and an important first step is for the creation of a bi-partisan and bicameral National Commission to consider whether a value-added replacement tax should be a component of federal tax reform.
The importance of the Taxpayer Bill of Rights By James Creech March 2015 As tax professionals we should support the Taxpayers Bill Of Rights because faith in the tax system benefits us all.
Letter from the editor By James Creech September 2015 An introduction to the issue from Editor James Creech.
Letter from the editor By James Creech June 2015 An introduction to the issue from Editor James Creech.
Letter from the editor By James Creech March 2015 An introduction to the issue from Editor James Creech.
The need for Congress to codify the Taxpayer Bill of Rights By James Creech June 2015 The author presents his arguments in favor of a Congressionally codified Taxpayer Bill of Rights.
Notes from the Chair By Nancy Franks-Straus December 2015 A message from Section Chair Nancy Franks-Straus.
Revisiting United States v. Boyle in the e-file era By Colin Walsh December 2015 Because many tax returns must now be electronically filed, the precedential weight of Boyle is in question.
Tax reform policy considerations By Leonard S. DeFranco June 2015 The paper submitted to our legislators in Washington by Section member Leonard DeFranco.
Tax treatment of monetary sanctions by the government By James Creech September 2015 With fines of all sizes becoming a day-to-day reality it is worth taking a closer look at the tax treatment of monetary penalties imposed by a governmental unit.
Treasury simplifies reporting under Internal Revenue Code 83(b) By Brian T. Whitlock December 2015 On July 16, 2015, Treasury issued proposed regulations under 1.83-2 which now eliminate the requirement that the election be attached to IRS Form 1040. The rule applies to property transferred on or after January 1, 2016, but it may be relied upon for property transferred after January 1, 2015.