Most Popular Papers *
The Repeal of General Utilities For Corporate Liquidations - The Consequences of Incomplete and Unexpected Tax Reform
Louis F. Lobenhofer
Should Internal Revenue Code Section 277 Be Applied to Cooperative Housing Organizations?
Nina J. Crimm
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
The Step-Transaction Doctrine in Subchapter C: the Search for a Unifying Theory Continues
Robert Willens
Family Attribution
Alan Sunukjian
The Origin of the Claim Test: A Search for Objectivity
Edward J. Schnee and Nancy J. Stara
* Based on the average number of full-text downloads per day since the paper was posted.
» Updated as of 08/18/25.