Issues

Information on recent and upcoming issues of the Virginia Tax Review is listed below.  To subscribe to the Virginia Tax Review or to order a back issue, click here.

Currently in Print: Volume 33, Number 02, Fall 2013

Previous Issue: Volume 33, Number 01, Summer 2013

Previous Issue: Volume 32, Number 03, Winter 2013

  • Binding Choices: Tax Elections & Federal/ State Conformity
  • A The Tax Import of the FASB/IASB Proposal on Lease Accounting
  • Extending the Taxation-of-Risk Model to Timing Options and Marked-to-Market Taxes
  • Rethinking the Source of the Arm’s Length Transfer Pricing Problem

Previous Issue: Volume 32, Number 02, Fall 2012

  • Preserving Fairness in Tax Administration in the Mayo Era
  • Another Look Through the Worthless Stock Deduction:  Section 165(g)(3) as Applied to Foreign Subsidiaries
  • Reforming the Taxation of Retirement Income
  • Conflicts of Interest: Resolving Legal Barriers to the Implementation of the Foreign Account Tax Compliance Act

Previous Issue: Volume 32, Number 01, Summer 2012

Previous Issue: Volume 31, Number 04, Spring 2012

Previous Issue: Volume 31, Number 03, Winter 2012

  • The Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax
  • How Less Can Be More: Using the Federal Income Tax to Stabilize State and Local Finance
  • It’s About Time: Registration and Regulation Will Boost Competence and Accountability of Paid Tax Preparers
  • Aesop and the ESOP: A New Fable About Dividends and Redemptions
    • Steven J. Arsenault

Previous Issue: Volume 31, Number 02, Fall 2011

  • The Frame Game: How Defining the “Transaction” Decides the Case
  • Reframing Economic Substance
  • U.S. Policy Against Treaty Shopping —> From Aiken Industries to Anti-conduit Regs: Critical View of Current Double-Step Approach in Light of Tax Treaties’ Objectives and Purposes
    • Leonardo F.M. Castro
  • (Systemic) Risk and Taxation

Previous Issue: Volume 31, Number 01, Summer 2011

  • Tax Elections & Private Bargaining
  • Good Deficits: Protecting the Public Interest from Deficit Hvsteria
  • A New Twist to an On-Going Debate About Securities Self-Regulation: lt’s Time to End FINRA’s Federal Income Tax Exemption
  • Note: Taxing the Rich: Lessons Learned from Proposition 63, Proposition 82, and Measure 66
    • Leslie Lee

Previous Issue: Volume 30, Number 04, Spring 2011

  • The Flaw of Averages in U.S. Corporate Income Taxes: An Evaluation from the Taxpayer’s Perspective
  • Uncertain Tax Positions and the New Tax Policy of Disclosure Through the Schedule UTP
  • The Scope and Application of the Work Product Doctrine as Applied to Dual-Purpose Documents
  • In Pursuit of Equity in Property Tax Allocation: Discussing the Flawed Implementation of Proposition 13

Previous Issue: Volume 30, Number 03, Winter 2011

  • Too Big To Fail: The Problem of Partnership Allocations
  • An Empirical Survey of the Population of U.S. Tax Court Written Decisions
  • The Untold Story of Crane v. Commissioner Reveals an Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion to Bait a Hazardous Tax Trap for Unwitting Taxpayers
  • Re-Thinking First Principles of Transfer Pricing Rules

Previous Issue: Volume 30, Number 02, Fall 2010

Previous Issue: Volume 30, Number 01, Summer 2010

Previous Issue: Volume 29, Number 04, Spring 2010

  • Revisiting Global Formulary Apportionment 
  • Voluntary Compliance: “This Return Might Be Correct but Probably Isn’t”
  • Harvard, Hedge Funds, and Tax Havens: Reforming the Tax Treatment of Investment Income Earned by Tax-Exempt Entities
  • Take Me Out to the Ball Game, but Should the Crowd’s Taxes Pay for It?