Welcome to the Cal State University, Northridge Tax Development Journal: a new and exciting online tax journal!
The Tax Development Journal sets a new standard in practitioner based tax scholarship as an innovative forum for intellectual discourse on emerging issues for tax practitioners and policy makers. This student run journal uniquely combines tax expertise with scholarly discourse to provide timely, insightful, and important contributions to scholarly discussion in a broad array of topical tax areas.
Vol 1 (2009): Fall 2009
Table of Contents
| Drop and Swap: Can You Relax If The Police Aren't Looking For You? |
David R. Chan |
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| Section 6676 Erroneous Claim For Refund or Credit Penalty: The Penalty Has No Reasonable Basis |
Sharyn M. Fisk, Esq., Heather Kim Lee, Esq. |
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| The One-Two Punch: The Use of Trusts and LLCs in Asset Protection |
Jacob Stein, Esq. |
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| Sweeping Changes in Bond Legislation Enhance the Benefits to Both Issuers and Purchasers of §144 and §54AA Bond Financing |
Leslie Sobol, CPA, M.S.T. |
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| IFRS Impact on State and Local Taxation |
Robert L. Hymers III, CPA, M.S.T. |
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| Incentives By States to Encourage Intrastate Development of Entertainment Projects |
Arkady Vaserfirer, CPA |
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| The Application of Unrelated Business Income Tax (“UBIT”) to Exempt Organizations |
Nikhil Bassi, EA |
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The Tax Development Journal / The Bookstein Institute for Higher Education in Taxation
California State University, Northridge at 18111 Nordhoff Street, Northridge, CA 91330
Phone: 818-677-1200 / © 2009 CSU Northridge
