Journal of Taxation of Investments
ISSN 0747-9115, Online ISSN: 1933-933X
Volume 31, Number 01, Fall 2013. Click on Article Title for Abstract and Full Text PDF
Articles
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Key Issues for Collectors: Income, Gift, and Estate Tax Planning
pp.3-18 (16)
Authors:
Richard M. Horwood.
A Question Important to Investors (Whether They Realize It or Not): Is Realization a Constitutional Requirement for Income Taxation?
pp.19-33 (15)
Authors:
Erik M. Jensen .
Avoiding the Capital Gain Rate Differential Adjustment
pp.33-38 (6)
Authors:
Seth M. Colwell, CPA, M.Tax.
Taxation and Same-Sex Married Couples After Windsor and Hollingsworth
pp.39-44 (6)
Authors:
Leon Gabinet.
How Lower Corporate Tax Rates Would Spur Economic Growth and Reduce Unemployment
pp.45-52 (8)
Authors:
Ilhan Meric.; Ira B. Sprotzer.; Gulser Meric.
Treaty Treatment of ADR Program Payments
pp.53-58 (6)
Authors:
Ronald E. Creamer, Jr..; Andrew P. Solomon.; S. Eric Wang.; Alan D. Kravitz .
Moving Investment Operations to Puerto Rico: Tax Benefits for Hedge Fund and Private Equity Managers
pp.59-73 (15)
Authors:
Gerald R. Nowotny.
Short Takes: Recent Developments of Interest
pp.75-84 (10)
Authors:
Staff Editors.