Taxation

Ca. Tax Lawyer Spring 2014, Volume 23, Number 1

Contents

Litigating the FBAR Penalty in District Court and the Court of Federal Claims……………………….3
Robert Horwitz

Proposed Guidance Under Internal Revenue Code Section 707 Relating to Disguised Sales of Property…………………………………………………………………………………………..10
Michael P. Burns

Proposal to Amend Treasury Regulation Section 301.6303-1 to Conform to Internal Revenue Code Section 6303 and Relevant Court Decisions………………………………………19
A. Lavar Taylor and Grace Alcantara

Proposed Guidance Under Internal Revenue Code Sections 901(a), 275(a)(4), and 905(c)…………..24
Jenna (Shih) Anderson and Po Han Chen

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