Most Popular Papers *
Substance Over Form: The Conerstone of Our Tax System or a Lethal Weapon in the IRS's Arsenal?
Ray A. Knight and Lee G. Knight
Determining Status as an Employee Rev. Ruling 87-41
Sharon L. Simmons
Opinions on the Ethics of Tax Evasion: A Comparative Study of the USA and Six Latin American Countries
Robert W. McGee and Wendy Gelman
What's Mine Is Mine: Taxing Pre-Contribution Gains
Rodney P. Mock and Jeffrey Tolin
Capturing the Harm: Defining "Tax Loss" For Use in Federal Sentencing
Bruce Zucker and Michelle Carey
* Based on the average number of full-text downloads per day since the paper was posted.
» Updated as of 08/22/18.