Akron Tax Journal

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Constructive Dividend Doctrine from an Integrationist Perspective
Anthony P. Polito

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I.R.C. Section 1014(e) and Gifted Property Reconveyed in Trust
Mark R. Siegel

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Penalty Protection Opinions and Advisor Conflicts of Interest
David T. Moldenhauer

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Failing Corporate Tax Transparency and the Immediate Need to Reduce Overburdening Duplicative Tax Reporting Requirements
Ilya A. Lipin

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Achieving Meaningful Civil Tax Penalty Reform and Making It Stick
Jeremiah Coder