Lexis(R) Federal Tax Journal Quarterly

Select a format

eBook :PDF
ISBN: 9780769856070
In Stock
Price
$160.00
QTY
International Order Inquiry

Product details

This new specialty periodical from LexisNexis provides thorough, up-to-date coverage of significant tax news and developments for legal and accounting tax professionals. Published four times a year (at the end of each quarter: March, June, September and December), each issue includes in-depth feature articles by experienced tax practitioners as well as business tax articles prepared by publisher's own tax analysts. The journal also provides coverage of the latest administrative rulings and actions by the Internal Revenue Service.

The journal is an indispensable resource for tax practitioners and accountants who need to keep abreast of the latest administrative actions by the IRS and also further understand the significance of current developments in the tax law and accounting areas.

Table of Contents

Featured Articles



Mark Muntean on Supreme Court Reverses Tenth Circuit Court of Appeal in Direct Marketing Association v. Brohl

§ 1.01 Introduction

§ 1.02 Background

[1] Amazon Tax

[2] Lower Court Decisions

§ 1.03 United States Supreme Court Reversed

[1] Direct Marketing's Statutory Challenge Not Barred by Tax Injunction Act

[2] Tax Injunction Act

[3] TIA Narrowly Interpreted

[4] Hibbs v. Winn Relied On

§ 1.04 Concurring Opinions

[1] Justice Kennedy Concurring

[2] Justice Ginsberg Concurring

§ 1.05 Conclusion



Daniel G. Mudd on Alcohol Taxes and Incentives -- The Spirit of the Law and What's Hoppin'

§ 2.01 Introduction

§ 2.02 Basics of Federal Excise Tax on Alcohol

§ 2.03 Insight into State and Local Taxation of Alcohol

§ 2.04 Pouring It Strong: Rise in Alcohol Taxes and Incentives for Booming Industries



Special International Update from Lexis Taxation Magazine



Lynne Rowland on Worth the Effort? Capital Gains Tax

§ 3.01 Lynne Rowland on Worth the Effort? Capital Gains Tax



Practitioner's Corner



§ 4.01 Robin L. Greenhouse and Kevin Spencer on Choice of Forum in Federal Excise Tax Refund Cases



§ 5.01 Vanessa A. Scott, Carol A. Weiser, and Andrea M. Gehman on Legal Alert: IRS Offers Rules of the Road for Cadillac Plan Tax



Lexis Commentary



Susan Hughes on Sports and Taxation: Sharing an Arena

§ 6.01 Introduction

§ 6.02 Taxation of Professional Athletes

[1] Federal Taxation

[2] State Taxation

§ 6.03 Taxation of Sports Leagues

§ 6.04 Taxation of Sports Officials

§ 6.05 Taxation of Sports Teams

§ 6.06 Global Aspects of Sports Taxation

§ 6.07 College Sports

[1] Generally

[2] Potential Tax Effect of Unionization of Student Athletes

§ 6.08 Fantasy Sports

§ 6.09 Conclusion



Current Developments



§ 7.01 ACCOUNTING
  
Revenue Procedure 2015-20

§ 7.02 EMPLOYMENT

Notice 2015-6

Notice 2015-13

Notice 2015-17

§ 7.03 EXEMPT ORGANIZATIONS

Revenue Procedure 2015-21

§ 7.04 HEALTH CARE

Final Treasury Regulations, TD 9709

Notice 2015-16

Temporary Treasury Regulations, TD 9711

§ 7.05 PRACTICE & PROCEDURE

Proposed Treasury Regulations, REG 100400-14

TD 9715

Revenue Procedure 2015-26

§ 7.06 SECURITIES TRANSACTIONS

Proposed Treasury Regulations, REG 136018-13

Final and Temporary Treasury Regulations, TD 9713