This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices.Tax Court decisions (regular and memorandum) and...

This outline provides a survey of selected income tax issues affecting decedents and their families. In a tax system based on voluntary self-assessment, filing a tax return has obvious significance. But age and infirmity may affect the practical ability to comply; death even moreso. Marriage...

The quest for security entails agency relationships, whether protecting ourselves from the rogues and vandals of the Internet, or protecting our personal information in the hands of commercial actors. Firms that provide the technology to provide network security generally do so without...

Economic crisis often precipitates bureaucratic intervention when markets produce politically unpalatable outcomes. In the United States, government intervention in the housing markets for the purpose of making housing more affordable helped to create the current financial panic, in which...

This continuing education program covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and advisors...

This article outlines the foundations of health-related accounts and arrangements, including tax and economic considerations affecting their role in various designs for health insurance coverage. It explores the impact of the Affordable Care Act (ACA) and related administrative guidance...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of items likely to interest practitioners and advisors within a broad range of professional practices and is not intended to...

This article examines the relationship between casino gambling and bankruptcy rates in U.S. counties using a panel of UlS. county-level data from 1990-2005. We contribute to the literature in several ways, perhaps most notably by examining the possibility that the effect of a casino on...