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Journal of Taxation of Investments

ISSN 0747-9115, Online ISSN: 1933-933X

Volume 38,  Number 03, Spring 2021.   Click on Article Title for Abstract and Full Text PDF


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Section 1061 Final Regulations on the Taxation of Carried Interest  
pp.13-20 (8)
Authors:  Jeremy Naylor.; Amanda Nussbaum.; Scott Jones.; Stephen Severo.

The Consolidated Appropriations Act, 2021: Implications for Business: Covid-19 Update  
pp.43-56 (14)
Authors:  Nancy M. Barnes.; Dominic DeMatties.; Jennifer L. Maffett-Nickelman.; Thomas Mason.; Austin Alexander & Alexis J. Kim.

New Final Regulations Issued Under Section 163(j) Provide Helpful Clarification  
pp.63-74 (12)
Authors:  Larry Crouch.; Kristen Garry.; Todd Lowther.; Michael Shulman.; Austin Jones & Adam Sternberg.

When Can Taxpayers Invoke the Substance-Over-Form Doctrine?  
pp.75-86 (12)
Authors:  Erik M. Jensen.

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