Akron Tax Journal

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Capturing the Harm: Defining "Tax Loss" For Use in Federal Sentencing
Bruce Zucker and Michelle Carey

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Rethinking the Progressive Estate and Gift Tax
Barbara Redman

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The Commissioner's Clear Reflection of Income Power Under 446(B) and the Abuse of Discretion Standard of Review: Where Has The Rule of Law Gone, and Can We Get It Back?
Jennifer C. Root

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International Estate Planning 101: A Basic Guide to Estate Planing for Non-citizen Clients
Robin Rose Stiller