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Allison, Mark D.
Birkenstock, Joseph M.
Burmester, Kirsten
Caplin, Mortimer M.
Clauson, Jacob T.
Cluett, Ronald G.
Drysdale, Douglas D.
Durham, Michael W.
Elber, Niles A.
Fay Green, Natalie
Fournier, William D.
Grossman, Elizabeth A.
Hicks, Matthew C.
Holmes, Diara M.
Hutson, Courtney
Inselbuch, Elihu
Jaramillo, Victor A.
Jowers, Kirk L.
Kahng, Sean I.
Kaufman, Beth Shapiro
Kelleher, Leslie M.
Keller, Elan P.
Klimon, William M.
Kochman, Neal M.
Koski, Jeanna Rickards
Laughlin, Felix B.
Lewis, Patricia Gimbel
Liesemer, Jeffrey A.
Lloyd, Michael
Lockwood, Peter Van N.
Lowy, Peter A.
Maclay, Kevin C.
Matthews, Mark E.
McDaniel, Brady
McMillan, Ann C.
Mehany, Dianne C.
Michel, Scott D.
Morgan, Bryson B.
Namorato, Cono R.
Nokes, Sharon W.
O'Brien, Jennifer M.
Owens, Marcus S.
Partain, Rachel Leigh
Pfeifer, Michael G.
Phillips, Todd E.
Polk, Shauna
Potter, Trevor
Reinsel, Ronald E.
Rizek, Christopher S.
Rosenbaum, Daniel B.
Rosenbloom, H. David
Ruchelman, Charles M.
Sackett, Andrew J.
Salles, James E.
Sanderson, Matthew T.
Schick, Sharon H.
Skillman, Richard W.
Slocombe, Walter B.
Smiley, Stafford
Swett III, Trevor W.
Tobin, Rita C.
Varley, Douglas N.
Wallace, Clinton G.
Weber, Ann M.
Wehner, James P.
Wilson , Brendan
Youn, Joanne C.
Ziering, Zhanna A.
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Complex Litigation Alert
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Employee Benefits Alert
Exempt Organizations Alert
International Tax Alert
Political Law Alert
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Alerts
Exempt Organizations Alert
Lessons Learned From the IRS Colleges & Universities Compliance Project
June 4, 2013
Employee Benefits Alert
IRS Finalizes Program for Pre-Approval of 403(b) Plan Documents
April 24, 2013
Corporate, Business & Transactional Tax Alert
Global Netting: Potential Opportunities for Corporate Taxpayers
April 10, 2013
Political Law Alert
Amended MSRB Rules G-37 and G-8 Require Enhanced Disclosure
April 4, 2013
Political Law Alert
GAO Report Highlights Concerns Over Political Intelligence Disclosure
April 4, 2013
Employee Benefits Alert
New IRS Program for Retroactive Adoption of 403(b) Plan Documents
March 28, 2013
Private Client Alert
District of Columbia Alters Treatment of Municipal Bond Interest
March 26, 2013
International Tax Alert
Professional Golfer Sergio Garcia to Owe More Taxes on Endorsement Income
March 15, 2013
Political Law Alert
FEC Increases Contribution Limits
January 30, 2013
Private Client Alert
The Impact of the Fiscal Cliff Legislation: A Brief Window for Charitable IRA Rollovers
January 11, 2013
Private Client Alert
Fiscal Cliff Averted: Tax Consequences for High-Net-Worth Individuals
January 7, 2013
Employee Benefits Alert
The Impact of the Fiscal Cliff Legislation
January 4, 2013
Exempt Organizations Alert
IRS Issues Priority Guidance Plan
November 21, 2012
Exempt Organizations Alert
IRS Issues New Regulations for Foreign Grantmaking by Private Foundations
October 3, 2012
Political Law Alert
SEC & Massachusetts Sanction Goldman Sachs $16 Million, Underscoring Need for Vigorous Compliance With Pay-to-Play Rules
September 27, 2012
Exempt Organizations Alert
ALERT: IRS Confirms Deductibility of Contributions to Domestic Disregarded Entities
August 3, 2012
Political Law Alert
DC Circuit Refuses to Stay Lower Court Ruling Requiring Disclosure of Funders of "Electioneering Communications"
May 15, 2012
Political Law Alert
President Obama Signs STOCK Act Into Law
April 5, 2012
Employee Benefits Alert
New Retirement Plan Fee-Disclosure Rules Now Finalized
April 5, 2012
Exempt Organizations Alert
Recent Developments
February 21, 2012
Political Law Alert
House Passes STOCK Act without "Political Intelligence Consultant" Requirements
February 9, 2012
Political Law Alert
Senate-Passed "STOCK Act" Requires "Political Intelligence Consultants" to Register and Report under Lobbying Disclosure Act
February 7, 2012
Private Client Alert
ALERT: Federal Judge Grants IRS "John Doe" Summons Seeking California Gift Tax Records
December 22, 2011
Exempt Organizations Alert
How to Prevent Your Trademark From Becoming a .XXX Domain
October 14, 2011
Tax Alert
ALERT: LB&I Commissioner Provides Guidance to Examiners and Managers on the Codified Economic Substance Doctrine and Related Penalties
July 29, 2011
Exempt Organizations Alert
ALERT: The Gift Tax and Contributions to Section 501(c)(4) Organizations
July 11, 2011
Exempt Organizations Alert
ALERT: The Gift Tax and Contributions to Section 501(c)(4) Organizations: Less than Meets the Eye?
June 14, 2011
International Tax Alert
ALERT: Recent Developments Relating to FBARs and Offshore Voluntary Disclosure Program
June 6, 2011
ALERT: Securities Fraud Class Action
April 21, 2011
Political Law Alert
ALERT: The FEC Updates Contribution Limits
February 7, 2011
Private Client Alert
ALERT: President Obama Signs Bill on Tax Cut Extensions
December 17, 2010
Exempt Organizations Alert
ALERT: IRS Releases Draft of Core Form 990 for 2010
October 22, 2010
International Tax Alert
ALERT: Certainty for Reporting Uncertain Tax Positions (UTP) to IRS
October 13, 2010
International Tax Alert
ALERT: Recently Enacted Provisions Relating to the Foreign Tax Credit
October 8, 2010
International Tax Alert
ALERT: More and More Transfer Pricing Enforcement in Store!
August 6, 2010
International Tax Alert
ALERT: IRS Launches New "Transfer Pricing Practice" -- Pilot Program Will Select Audit Cases for Scrutiny
May 5, 2010
Employee Benefits Alert
ALERT: PPACA and Beyond – Implications for Employers Today
April 30, 2010
Political Law Alert
ALERT: House and Senate Respond to Citizens United Ruling
April 30, 2010
International Tax Alert
ALERT: More Foreign Financial Account Reporting
March 26, 2010
International Tax Alert
ALERT: Looking for FBARs in All the Wrong Places? Limited Relief in New Interim Guidance
March 15, 2010
Employee Benefits Alert
ALERT: Get Ready for the Employment Tax Compliance Surge: IRS to Challenge Status of Independent Contractors
February 18, 2010
Political Law Alert
ALERT: Schumer, Van Hollen Outline Legislative Response to Citizens United
February 12, 2010
Political Law Alert
ALERT: Practical Impact and Longer Term Consequences of Citizens United v. FEC
January 25, 2010
Political Law Alert
ALERT: Caplin & Drysdale Submits Comments to SEC on Proposed Pay to Play Law
October 8, 2009
Political Law Alert
ALERT: Securities and Exchange Commission's Proposed Pay to Play Rule
October 1, 2009
Exempt Organizations Alert
ALERT: Senate Chairman's Health Care Mark Lists Provisions for Nonprofit Hospitals
September 16, 2009
Employee Benefits Alert
ALERT: IRS Proposes to Raise the Rank of Official Initiating Church Tax Inquiries, But Not High Enough
August 31, 2009
Political Law Alert
ALERT: Proposed SEC Pay-to-Play Rule Will Soon Be Available for Public Comment
July 22, 2009
Political Law Alert
ALERT: Congress Issues Clarification on Conditions for Lobbyist Termination
June 22, 2009
Political Law Alert
ALERT: Obama Administration Restricts Lobbying on Stimulus Spending
March 26, 2009
Political Law Alert
ALERT: New FEC Registration Forms Available; Lobbyist PACs Must Amend by March 29, 2009
March 12, 2009
Exempt Organizations Alert
ALERT: IRS Articulates New Standards for Nonprofit Websites
February 27, 2009
Political Law Alert
ALERT: Important Recent Developments on Lobbyist PACs, Obama Executive Order and LDA Registration
February 18, 2009
Employee Benefits Alert
ALERT: 403(b) Plans
February 10, 2009
Employee Benefits Alert
ALERT: Bona Fide Severance Plan and Substantial Risk of Forfeiture under Section 457
February 10, 2009
Employee Benefits Alert
ALERT: Income Inclusion and Correction under Section 409A
February 10, 2009
Employee Benefits Alert
ALERT: Section 457A and Interim Guidance under Notice 2009-8
February 10, 2009
Publications
Preparing for and Navigating Complex IRS Examinations
May/June 2013
A New Recipe for Election Reform
May 9, 2013
Global Netting: Potential Opportunities for Corporate Taxpayers
April 30, 2013
A Simple Plan to Drastically Improve Voting, Stop Fraud, and Save Money
April 18, 2013
Stipulation Limiting Damages Cannot Circumvent CAFA Jurisdiction
March 26, 2013
The Effrontery of The Asbestos Trust Transparency Legislation Efforts
February 20, 2013
Demystifying the IRS Guidance Process
February 1, 2013
Campaign Finance: Remedies Beyond the Court
January 8, 2013
U.K. Excess Profits Tax Under U.S. Foreign Tax Credit
January 1, 2013
FATCA: A New Era of Financial Transparency
January 1, 2013
The Nuts And Bolts of Deficiency Cases: From Examination to The Tax Court
December 1, 2012
In Memoriam: Judge Lapsley W. Hamblen Jr.
November 26, 2012
Supreme Court to Consider Impact of Stipulation Limiting Damages on CAFA Jurisdiction
September 10, 2012
Safe at Last? Transfer Pricing Safe Harbors on the Horizon
September 6, 2012
Federal Tax Rules Should Not Be Used to Limit Trust Duration
August 13, 2012
Keep Those Tweets: An Overlooked Social Media Message
August 1, 2012
What You Really Need to Know About Transfer Pricing
July 1, 2012
Three Can Keep a Secret, If Two of Them Are Dead: A Thought Experiment Around Compelled Public Disclosure of "Anonymous" Political Expenditures
July 1, 2012
Article from Tax Analysts, Switzerland and the U.S.: What We Have Here is a Failure to Communicate
June 4, 2012
Primary Concerns: Canvassing Transfer Tax Proposals
June 1, 2012
Foreign Tax Credit Generators
May 1, 2012
Offshore Tax Evasion: US Initiatives by Scott D. Michel
April 26, 2012
Before It's Too Late: Reconsidering The IRS Relief for Madoff Losses
February 20, 2012
Hedge Fund Managers Beware:Unless Claims are Assigned, Managers Do Not Have Standing to Sue for Their Funds
February 15, 2012
Protecting Yourself and Your Client in a Joint Defense Arrangement
Winter 2012
Guidance from the IRS: The Logjam Finally Breaks
December 1, 2011
Offshore Tax Enforcement, Voluntary Disclosure, And Undeclared Foreign Accounts
December 2011
The Federal Estate and Gift Tax: A Case Study in Uncertainty
December 2011
Israel: A Strategic Asset for the United States
November 3, 2011
Taxation of Passive Foreign Investment Companies: Current Rules, Problems and Possible Solutions
November 1, 2011
OVDI Is Over — What's Next for Voluntary Disclosures?
October 17, 2011
Making Their Mark: The Supreme Court Clarified and Reshaped Class Action Law in the October 2010 Term
August 1, 2011
Unreported Gifts of Real Property: Time for a Voluntary Disclosure?
August 1, 2011
Social Media at Work: Defining New Legal Boundaries
July-August 2011
United States Supreme Court Holds That Loss Causation Is Not Required to Obtain Class Certification in a Securities Class Action
June 13, 2011
FATCA & Foreign Bank Accounts: Has the U.S. Overreacted?
May 31, 2011
Finally Legislation! Congress Kicks the Can Down the Road
June 2011
Final Rules & New FBAR Form Issued
May 2011
Supreme Court Holds that Agreements with Arbitration Clauses Can Properly Waive Class Action Rights
April 29, 2011
An Overview of the Foreign Account Tax Compliance Act
April 28, 2011
Short Cuts for Small Fry: Why the IRS Should Reconsider
April 21, 2011
IRS Seeks Names of U.S. Account Holders at HSBC (India)
April 18, 2011
United States: Decoding Cross-Border Tax Compliance: CFCs, PFICs, Foreign Trusts & Foreign Gifts And Bequest
March 1, 2011
Indictment of Offshore Account Holder Portends a New Round of Aggressive Enforcement
February 2011
The First Shoe Drops: Notice 2010-92 Provides Guidance on Section 909's Application to Pre-2011 Taxes
December 15, 2010
The Foreign Account Tax Compliance Act and Notice 2010-60
December 2010
Happy New Year: Out with the Old, and in with the...Older!
December 2010
Executive Compensation Plans
November 8, 2010
New Foreign Tax Credit Anti-Splitting Rule
November 8, 2010
Evolving Fiduciary Duties in the Era of Financial Reform
September 22, 2010
IRS's Voluntary Disclosure Program for Offshore Accounts: A Critical Assessment After One Year
September 21, 2010
Tax Court Rules That UK Windfall Tax Is Creditable in the United States
September 17, 2010
Advise Client Companies to Review Payroll Practices
September 10, 2010
Federal and State Governments Target Employment Tax Compliance
September/October 2010
Four Common IRS Church Audit Issues
Third Quarter, 2010
Foreign Flow-Through Election’s Effect on Noncompulsory Tax Treatment
July 19, 2010
Utah's Way of Picking Candidates Robs Voters
June 21, 2010
Once Again Employment Tax Compliance at the Forefront of IRS's Enforcement Agenda
June 21, 2010
Virginia Is for Lovers and Fraudsters
June 3, 2010
The Foreign Account Tax Compliance Act
May 11, 2010
2010: The Anatomy of a Train Wreck
May 2010
IRS Scrutinizes Payroll Practices, Challenges for Companies
May 2010
IRS Scrutiny of Equity Swaps Could Impact Offshore Funds
March 5, 2010
Estate Tax Expires - for Now
January 7, 2010
Kiva Dunes and Golf Course Conservation Easements: Important Implications for Tax Deductibility of Conservation Easement Contributions
January/February 2010
Undeclared Foreign Accounts—Voluntary Disclosures and FBARs After the IRS Settlement Initiative
December 2009 - January 2010
Budget and Health Care and Taxes. Oh My!
December 2009
2009 Treaty Developments
November/December 2009
What Will Healthcare Legislation Hold for Nonprofit Hospitals?
November/December 2009
The Final State of Expatriation? - Part I
October 1-2, 2009
The Final State of Expatriation? - Part II
September 28, 2009
Congress Can Better Voter Registration
September 14, 2009
Money Business: Constitutional Opinions
September 11, 2009
The New U.S.-Italy Treaty: A U.S. Perspective
August 2009
Estate Tax Legislation in 2009: Avoiding the Train Wreck
July 2009
A New Page for Voting: It's Time to Ditch Paper-Based Registration
June 25, 2009
Addressing the Economic Downturn Under Existing Transfer Pricing Methods
June 22, 2009
SEC to Propose Pay-to-Play Rule for Investment Advisors in July
June 11, 2009
Writing an Effective Corporate Political Activity Policy
June 11, 2009
White House Revises Ban on Stimulus Contacts
June 11, 2009
Hiring Former Federal Government Employees as Lobbyists
June 11, 2009
New Guidance on Lobbyist Reporting and Termination
June 11, 2009
Sanderson: Analysis of Bill Clinton's Cybersquatting Loss
June 4, 2009
Senior Lawyer Mortimer Caplin Receives Two Prestigious Awards
June 1, 2009
Private Foundations and the Protection of Assets
June 1, 2009
Resolución de Conflictos en Material Fiscal (in Spanish)
May 10, 2009
Next Phase of Election Reform: Start with Facts
May 5, 2009
".Pol", a ".Com" for Political Candidates
May 1, 2009
Survival Techniques: Transfer Pricing in a Sick Economy
May-June 2009
Shooting for the Stars
April 20, 2009
Time for a Change: Toward a New Korea-U.S. Income Tax Treaty
April 20, 2009
A Dot-Pol of Their Own
April 11, 2009
Two Birds, One Stone: Reversing “Frontloading” by Fixing the Presidential Public Funding System
April 2009
GAO Report on Lobbying Disclosure
April 6, 2009
Cross-Border Information Reporting & Civil Penalities (in a Nutshell)
04/01/2009
IRS Releases Hospital Report: Response from Capitol Hill
March 12, 2009
Disclosure Rules for Lobbyist Bundling
January 16, 2009
Gift Rules Applicable to Members and Staff of the 111th Congress
January 16, 2009
Recent Developments in State Pay-to-Play Law
January 16, 2009
Candidates, Squatters and Gripers: A Primer on Political Cybersquatting and A Proposal for Reform
January 2009
Information Reporting and Civil Penalties (In a Nutshell)
December 22, 2008
Voluntary Disclosure Key to Addressing Offshore Tax Cheats, Practitioners Say
December 8, 2008
Checking in with the Guidance Department
December 2008
Charities and Governance: Is the IRS Subject to Challenge?
November 18, 2008
The IRS Spotlight on Foreign Athletes and Entertainers
November 2008
A $200,000 Penalty for a $25,000 Deduction??!!: the High Price of Failing to Disclose Listed Transactions Under Section 6707A of the Code
November 2008
Foreign Trusts: Everything You Wanted to Know About the Taxation of Foreign Trusts But Were Afraid to Ask
October 2008
The Best Lawyers in America 2009 Ranks Caplin & Drysdale as #1 in Tax Law
October 2008
IRS Issues Revised Foreign Account Reporting Form
October 2008
From Intent to Outcome: Balloting and Tabulation Around the World
October 2008
Credit Default Swaps & the Bankrupt Counterparty - Entering the Undiscovered Country
September 2008
Separating Exempt-Purpose & Non-Exempt-Purpose Activities
September/October 2008
Sound and Fury, Signifying What? The U.S. Foreign Earned Income Exclusion Debate
September 15, 2008
Voodoo Economics: A Look Abroad for a Supply-Side Solution to America's Campaign Finance Riddle
September 2008
From Arbitration to Zero Withholding: A Primer on the U.S.-Canada Treaty Protocol
August 2008
The IRS’s New Whistleblower Program – Another Enforcement Alert for International Business
July 2008
Hearing It Out
June 2008
Conservation Easements Under Fire: A Five-Point Strategy to Defend the Deduction
June 2008
Voluntary Disclosure Becomes A Necessity
May 2008
Tax Fraud and Non-Compliance
March 2008
Deductions for Non-U.S. persons under U.S. Income Tax Laws
March 01, 2008
Foreign Trust Reporting and Compliance
March 2008
Tax Crimes: Has the Bright Line Moved?
February 2008
Money Adds New Dimension to 'Veepstakes'
December 5, 2007
Gazing into the Crystal Ball: a Prediction of Post-Election Action
December 2007
The Practical Impact of FIN48 - Is it Moving Abroad?
November 1, 2007
Developments Aplenty in the KPMG Tax Case: Partial Dismissal, and Court-Ordered Transparency In Entity/Government Negotiations
September 2007
Self-Created Transfer Pricing Adjustments
June 4, 2007
Legislative Paralysis
June 1, 2007
Supporting Organization Provisions Of The Pension Protection Act Of 2006
April 2007
Caplin & Drysdale Tax Alert May 2007
May 1, 2007
Blame It on Transparency
March 5, 2007
Caplin & Drysdale Tax Alert February 2007
February 1, 2007
Charitable Giving Incentives and Reforms in the Pension Protection Act
January/February 2007
Caplin & Drysdale Tax Alert October 2006
October 2006
D.C. Circuit Extends Supreme Court's Interpretation of 'Derivative Use' Under 'Act of Production' Immunity
September 2006
Caplin & Drysdale Tax Alert May 2006
May 2006
Proposed Cost-Sharing Regulations Issued
May 2006
A Rare Look Inside The IRS's Office of Professional Responsibility
April/May 2006
Deferred Prosecution Agreements: Implications for Corporate Tax Departments
January/February 2006
Caplin & Drysdale Tax Alert
January 2006
A New Age in Cost Sharing? The IRS Proposed Regulations
December 9, 2005
Tax Planning for Involuntary Conversions
October 3, 2005
August 2005
August 2005
Enhanced IRS Enforcement and the Voluntary Disclosure Policy
August 2005
I'll Pay, but Let's Not Call It a Fine: Code Sec. 162(f) Issues in Structuring Settlement Payments - Five Lessons from LTR 200520241
July 2005
Caplin & Drysdale Tax Alert
June 2005
May 2005
May 2005
April 2005
April 2005
March 2005
March 2005
February 2005
February 2005
Caplin & Drysdale Tax Alert
February 2005
TSUNAMI: NGO’s Response: Now and the Future
February 2005
Tax Accounting Monthly Column
January 2005
January 2005
January 2005
Technology Transfer and the New Economy
January 2005
The IRS Office of Professional Responsibility
December 2004
Tax Accounting Monthly Column
December 2004
December 2004
December 2004
Criminal Tax Investigations and Current Year Returns: New Thoughts on a Perennial Issue
December 2004
November 2004
November 2004
Caplin & Drysdale Tax Alert
November 2004
October 2004
October 2004
Tax Accounting Monthly Column
September 2004
September 2004
September 2004
Playing by the Rules
September 2004 (Published in October 1998)
Politics and the Pulpit
September 22, 2004
U.S. Issues Guidance on Apportionment of Charitable Contributions to U.S.-Source Income
August 9, 2004
Russia: A "Virtual" Democracy
August 2004
Tax Accounting Monthly Column
August 2004
Caplin & Drysdale Tax Alert
July 2004
June 2004
June 2004
But I Don't Sell Tax Shelters! The Expanding Reach of the Code Sec. 6700 Promoter Penalty
June 2004
TNI Interview: H. David Rosenbloom
May 10, 2004
April 2004
April 2004
Caplin & Drysdale TaxAlert
April 2004
Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, Related Party Debt*
March 2004
Think About Subpart F: The Domestic Base Company
March 2004
March 2004
March 2004
India: Great Potential and Promise
February 2004
February 2004
February 2004
January 2004
January 2004
Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, And Related Party Debt
December 15, 2003
Why Not Des Moines? A Fresh Entry in the Subpart F Debate
December 8, 2003
Corporate Tax Departments and the New Focus on Corporate Criminality
November/December 2003
December 2003
December 2003
Markers and Musings: The Proposed Section 482 Service Regulations
November/December 2003
Tax Accounting Monthly Column
November 2003
November 2003
November 2003
Caplin & Drysdale TaxAlert
November 2003
Tax Accounting Monthly Column
October 2003
October 2003
October 2003
An Awakening Giant: China and the New Civil Society
October 2003
Russia in Transition
September 2003
Tax Accounting Monthly Column
September 2003
September 2003
September 2003
August 2003
August 2003
Tax Accounting Monthly Column
August 2003
Testimony of David Rosenbloom Before the U.S. Senate Committee on Finance
July 15, 2003
Tax Accounting Monthly Column
July 2003
July 2003
July 2003
If I Had a Hammer
September 2003
June 2003
June 2003
Codification of Economic Substance
May 7, 2003
Tax Accounting Monthly Column
May 2003
May 2003
May 2003
Tax Accounting Monthly Column
April 2003
Caplin & Drysdale TaxAlert
April 2003
April 2003
April 2003
Tax Accounting Monthly Column
March 2003
March 2003
March 2003
Tax Accounting Monthly Column
February 2003
February 2003
February 2003
Tax Advice After Sarbanes-Oxley
January 24, 2003
Donor Intent: Preserving the Mission of Charitable Foundations
January 2003
January 2003
January 2003
Tax Accounting Monthly Column
December 2002
December 2002
December 2002
Option Wars: Upping the Ante for Cost Sharing Arrangements
November 8, 2002
Tax Accounting Monthly Column
November 2002
The Tax Court Decides the Opening Skirmish in Intermediate Sanctions Litigation
November/December 2002
November 2002
November 2002
October 2002
October 2002
Tax Accounting Monthly Column
October 2002
Tax Accounting Monthly Column
September 2002
Second First?? Transfer Pricing Issues In Secondment of Personnel
July-August 2002
September 2002
September 2002
Tax Accounting Monthly Column
August 2002
August 2002
August 2002
The Viability of Multidisciplinary Practice
August 2002
Letter Ruling Alert: A Blueprint for Creating a Taxable Subsidiary
August 2002
July 2002
July 2002
The Importance of Transparency: A Review of the Public Disclosure Rules
Second Quarter 2002
Tax Accounting Monthly Column
July 2002
Of Merchandise, Accruals, And Administrative Grace
June 17, 2002
Tax Accounting Monthly Column
June 2002
June 2002
June 2002
Tax Accounting Monthly Column
May 2002
May 2002
May 2002
The Viability of Mulitdisciplinary Practice
May 2002
Caplin & Drysdale TaxAlert
April 2002
April 2002
April 2002
Tax Accounting Monthly Column
April 2002
Deconstructing Section 905(c): An Examination of The Redetermination Rules After TRA 1997
April 2002
Tax Accounting Monthly Column
March 2002
IRS Form 990 Donor Disclosure
March 2002
March 2002
March 2002
Taxes Covered By §960(a)(3)
February 8, 2002
Disaster Relief Activities of Charitable Organizations
February 2002
February 2002
February 2002
Tax Accounting Monthly Column
February 2002
January 2002
January 2002
Tax Accounting Monthly Column
January 2002
Tax Accounting Monthly Column
December 2001
December 2001
December 2001
Letter Ruling Alert: A New Twist in Donations of Stock Options By Disqualified Persons
December 2001
Tax Accounting Monthly Column
November 2001
November 2001
November 2001
Letter Ruling Alert: Round Income, Square Tax Code
November 2001
The Tax Consequences of Accepting Charitable Contributions Through a Single-Member LLC
November/December 2001
October 2001
October 2001
Tax Accounting Montly Column
October 2001
Letter Ruling Alert: PRI Possibilities in the Age of Venture Philanthropy: Foundation's Investment in Environmental Venture-Capital Fund Qualifies as a Program-Related Investment
October 2001
September 2001
September 2001
From the Bottom Up: Taxing the Income of Foreign Controlled Corporations
September 2001
The State of Lawyering
Fall 2001
Letter Ruling Alert: Service Excludes Ministers' Housing Allowances from Compensation for Purposes of Determining Retirement Plan Contribution Limits
September 2001
Tax Accounting Monthly Column
September 2001
Tax Accounting Monthly Column
August 2001
Exempt Organizations Tax Update
August 2001
August 2001
August 2001
Estate, Gift, and Generation-Skipping Taxes: The Implications of the Economic Growth and Tax Relief Reconciliation Act of 2001
July 2001
Tax Accounting Monthly Column
July 2001
Income Tax Changes, Estate Tax Changes And Implications for Charitable Giving Of the Economic Growth and Tax Relief Reconciliation Act of 2001
July 2001
Contingent Fees and Tort Reform: A Reassessment and Reality Check
Spring/Summer 2001
July 2001
July 2001
June 2001
June 2001
Tax Accounting Monthly Column
June 2001
'If Americans Really Understood The Income Tax'
May 28, 2001
Tax Accounting Monthly Column
May 2001
President Bush Presents His Tax Plans for Charitable Giving
May/June 2001
May 2001
May 2001
April 2001
April 2001
Tax Accounting Monthly Column
April 2001
Caplin Calls for Fairness and Simplification in New Tax Legislation
March 5, 2001
Tax Accounting Monthly Column
March 2001
Tax-Exempt Organizations and the Internet: Tax and Other Legal Issues
March 2001
Now Is the Time to Reform the Tax Code
February 7, 2001
Tax Accounting Monthly Column
February 2001
Tax Accounting Monthly Column
January 2001
Tax Accounting Monthly Column
December 2000
Teaching Taxation: Following the Money in the 2000 Election
December 2000
Letter Ruling Alert: Charities and Election-Year Politics - The Transformation of a Public Figure's Charity Fund-Raising Letter into a Charity-Sponsored Campaign Advertisement
December 2000
Tax Accounting Monthly Column
November 2000
Letter Ruling Alert: Shades of Revenue Ruling 98-15 - Ancillary Joint Ventures Between Tax-Exempt Organizations and For-Profit Entities
November 2000
Congress Requires Disclosure by Section 527 Organizations
November/December 2000
Arbitrage and Transfer Pricing Paper
Fall 2000
Tax Accounting Monthly Column
October 2000
Tax Accounting Monthly Column
September 2000
Cost-Sharing Arrangements Come of Age
August 28, 2000
Tax Accounting Monthly Column
August 2000
Tax Accounting Monthly Column
July 2000
Tax Workouts and Procedures During and After the IRS Restructuring
June 2000
Tax Accounting Monthly Column
June 2000
Tax Accounting Monthly Column
May 2000
Mining For Nuggets in the IRS APA Report
May/June 2000
Weighing the Alternatives to Private Foundations
May/June 2000
Tax Accounting Monthly Column
April 2000
Tax-Exempt Organizations and the Internet (Part 2)
Spring 2000 (co-authored by Amy R. Segal)
Transfer Pricing Thoughts - North America: More Thoughts On APA Disclosure
March 2000
Tax Accounting Monthly Column
March 2000
Letter Ruling Alert: The Door Opens - Structuring Royalty & Service Arrangements
March 2000
Caplin & Drysdale TaxAlert
February 2000
Bob Jones Revisited
February 2000
Tax Accounting Monthly Column
February 2000
Treaties and Interest Expense Allocation: Moving in a Natwesterly Direction
January 2000
Tax-Exempt Organizations and the Internet (Part 1)
Winter 2000 (co-authored by Amy R. Segal)
The 1969 Private Foundation Law: Historical Perspective on its Origins and Underpinnings
January 2000
Tax Accounting Monthly Column
January 2000
Foreign Income Portfolios: U.S. Income Taxation of Foreign Corporations
January 2000 (co-authored by Charles T. Plambeck)
Private Foundation Grants to Public Charities Engaged in Advocacy on Environmental Issues
December 1999
Environmental Protection: The Relationship with Human Rights
December 1999
Tax Accounting Monthly Column: Bank's Loan Origination Costs Emerge As a High-Profile Issue
December 1999
Transfer Pricing Thoughts - North America: Thoughts on Code Sec. 482 and Rising Standards of Proof
December 1999/January 2000
Tax Accounting Monthly Column: Clear Reflection Principles May Work For Taxpayers Too
November 1999
Letter Ruling Alert: A New Option for Private Foundation Investing
November 1999
Tax Accounting Monthly Column: IRS Wins Before the Tax Court in Norwest
October 1999
Transfer Pricing Thoughts - North America: Thoughts on Control
October/November 1999
Taxation and Transition: Nonprofit Organizations in a Market Economy
September 1999
At the Front--New Institute Propels Reform Efforts
September 1999
Advising a Client with Secret Offshore Accounts - Current Filing and Reporting Problems
September 1999
Transfer Pricing Thoughts - North America: Thoughts on Cooperatives
August/September 1999
When Is Tax Practice 'Legal'?
July 5, 1999
Minimizing Risk and Maximizing Benefits Under the Final Disclosure Regs. For Exempt Organizations
July 1999
Transfer Pricing Thoughts - North America: Thoughts on APA Disclosure
June/July 1999
New Technologies in Retirement Plan Administration
May 1999
Tax Court Rules (Again) on Sierra Club Affinity Card Income
May 1999
Letter Ruling Alert: Rendering Unto Caesar
May 1999
The "Ins" "Outs" "Overs" and "Unders" of the New Global Netting Rules
April 1999
Transfer Pricing Thoughts - North America: The Euro and the Situs of the Borrower Rule
April/May 1999
How the IRS Plans to Restructure Its Exempt Organization Operations
April 1999
IRS Intermediate Sanctions: How They Will Impact Colleges and Universities
Spring 1999
Transfer Pricing Thoughts - North America: Thoughts on Joint Ventures
February/March 1999
Navigating the Global Netting Rules: Uncertainties Abound in Interest Rate Calculation Process Under New Law
December 1998
U.S. Proposed Global Trading Regs: Preliminary Questions Regarding Application
May 1998
Commentary: Caplin & Drysdale Blasts Proposed Foreign Tax Credit Regs
May 1997
Strategies for Filing a Tax Return While Under a Criminal Tax Investigation
September 1996