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Lexis(R) Federal Tax Journal Quarterly

Thorough, up-to-date coverage of significant tax news and developments for legal and accounting tax professionals.
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ISBN: 9780769856070
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Book Edition: 12-18

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

Revenue Procedure 2015-20


Notice 2015-6

Notice 2015-13

Notice 2015-17


Revenue Procedure 2015-21


Final Treasury Regulations, TD 9709

Notice 2015-16

Temporary Treasury Regulations, TD 9711


Proposed Treasury Regulations, REG 100400-14

TD 9715

Revenue Procedure 2015-26


Proposed Treasury Regulations, REG 136018-13

Final and Temporary Treasury Regulations, TD 9713