Publications & Presentations

Nellen, Annette

[see vitae for book chapters and presentations]

Books

2014 - present

  • Co-editor for SWFT Federal Taxation Textbook series - Individual Income Taxes and Essentials of Taxation

2014

       Citations include:

2008

  • Amortization of Intangibles, published by Bureau of National Affairs (BNA), part of the Tax Management Portfolios (#533-3rd), a revision based on a revision by Kevin R. Conzelmann.
    • Cited in Recovery Group,  108 AFTR 2d 2011-5437 (1st Cir.).

1998

Textbook: Tax Aspects of Business Transactions: A First Course, published by Prentice Hall, July 1998, sole author, 706 pages. [L] and  Instructor's Resource and Solutions Manual: For Tax Aspects of Business Transactions, published by Prentice Hall, July 1998, sole author, 640 pages.

Articles (1990 - July 2015)

* Peer Reviewed

P = contributions to practice  D - discipline-based scholarship   L - learning and pedagogical research  (for AACSB accreditation purposes)

2015

277. *”The New Economy and Its Tax Challenges,” State Tax Notes, July 27, 2015, fourth of a monthly column called Moving Forward? 365-376 [D]

276. “Is it rent? That depends on the lease,”AICPA Tax Insider, 7/16/15. [P]

    • Also published in CPA Letter Daily, 7/21/15

275. “Tax reform for 2015: One step forward, two steps back?”AICPA Tax Insider, 6/11/15. [P]

    • Also published in AICPA CPA Insider, 6/22/15.
    • Lead article for CPA Letter Daily, 6/15/15; “Will Congress enact comprehensive tax reform this year?”
    • Per AICPA, had 4,031 clicks.

274. *”Strategic Tax Administration,” State Tax Notes, June 8, 2015, third of a monthly column called Moving Forward? 767-771 [D]  + website with links to tax agency strategic plans

273. *”Taxation and Today’s Digital Economy,”Journal of Tax Practice & Procedure, April-May 2015, 17-26, 66--67

272. “Ethical Considerations When Your Potential Tax Client is a Marijuana Business,”SumNews, a publication of the Massachusetts Society of CPAs, Spring 2015, 4 – 9 + online references.   Update of July 2014 article published in the Fed Bar journal. [P]

271. “Catching up after filing season,”AICPA Tax Insider, 5/14/15. [P]

    • Lead article in CPA Letter Daily, 5/15/15

270. *“Dear Congress,” State Tax Notes, May 11, 2015; second of a monthly column called Moving Forward? 449-455 [D]

269. “Tax! Tax! Tax! – IRS proposal for taxing slot machine winnings,”AICPA Tax Insider, 4/9/15. [P]

    • Listed in AAA-CPA Newsletter of 4/15/15

268.* "Directions to the Modern World," State Tax Notes, April 6, 2015; first of a monthly column called Moving Forward? 29-34 [D]

267. An update on Affordable Care Act busy season developments, AICPA Tax Insider, 3/12/15; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/Tax/update-on-affordable-care-act.jsp. [P]

    • Listed in CPA Letter Daily, 3/19/15
    • Linked in AAA-CPA Newsletter of 3/25/15

266. "Measuring the taxable income of a marijuana business,"AICPA Tax Insider, 2/12/15. [P]

265. Due-diligence consideration for 2014 individual income tax returns, AICPA Tax Insider, 1/15/15; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/Tax/due-diligence-considerations-for-2014.jsp [P]

    • Lead article for CPA Letter Daily, 1/20/15
    • Linked in Greater Washington Society of CPAs, Weekly News Recap, 1/23/15
    • Included in AICPA Tax Section News 1/23/15
    • Over 250 clicks on Tax Practitioner’s LinkedIn site
    • Per AICPA,  at 2/2/15, 4,039 clicks through the newsletter + 8,115 clicks when it appeared in the CPA Letter Daily on January 20. It was the number one story in CPALD last month by far. The closest was the JofA tax season story, which got 6,865 clicks.

2014

264. Recent developments may affect individuals’ filing status, AICPA Tax Insider, 12/11/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/Recent-Developments.jsp. [P]

  • Listed in AICPA’s CPA Letter Daily, 12/15/14

263. *E.U. ‘MOSS’ and Sourcing: Lessons for the U.S. Sales Tax, BNABloomberg’s Weekly State Tax Report, 11/21/14; 1-6; http://www.bna.com/uploadedFiles/Content/PDFs/WSTR.November.21.2014.pdf.  [D]

  • Also published in BloombergBNA’s Daily Tax Report for 12/1/14.

262. To be or not to be compensatory, Corporate Taxation Insider, 10/30/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/CorpTax/To-Be-Or-Not-To-Be.jsp [P]

  • Listed in AICPA’s CPA Letter Daily, 11/4/14

261. Can individuals on federal exchanges claim the premium tax credit? AICPA Tax Insider, 10/16/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/Premium-Tax-Credit.jsp. [P]

  • Lead article in AICPA’s CPA Letter Daily, 10/17/14; also noted in 10/20/14 CPA Letter Daily.
  • Listed in AAA-CPA’s newsletter of 10/29/14

260. TTINs and protecting taxpayer identities, AICPA Tax Insider, 9/11/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/TTINs.jsp. [P]

  • Listed in AICPA’s CPA Letter Daily, 9/12/14.

259. The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs, The Tax Adviser, August 2014, 588-592; with Thomas Purcell, Nancy Nichols, Shelley Rhoades-Catanach, Jane Rubin, Roby Sawyers, and Brian Spilker. [L]

258. Test your knowledge of individual tax data, AICPA Tax Insider, 8/14/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/KnowledgeOfIndividualTax.jsp. [D]

  • Lead article in AICPA’s CPA Letter Daily, 8/19/14; also noted in 8/25/14 CPA Letter Daily

257. Advertising expense and tax reform: How not to broaden the base. AICPA Corporate Taxation Insider, 7/30/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/CorpTax/BroadenTaxBase.jsp. [D]

  • Listed in AICPA’s CPA Letter Daily, 8/1/14.
  • Listed in AAA-CPA’s newsletter of 8/6/14.

256. *Ethical Considerations When Your Potential Tax Client is a Marijuana Business, The Federal Lawyer, Tax Talk Column, July 2014; http://www.fedbar.org/Publications/The-Federal-Lawyer/Columns/Tax-Talk.aspx?FT=.pdf. [P]

  • Listed in AAA-CPA’s newsletter of 8/13/14.

255. Give it in writing: A review of the new rules, AICPA Tax Insider, 7/17/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/GiveItInWriting.jsp. [P]

  • Listed in AAA-CPA’s newsletter of 8/20/14

254. Bitcoin taxation: Clarity and mystery, AICPA Tax Insider, 6/12/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/BitcoinTaxation.jsp#.U5n39WdOW70. [P]

253. *California’s Use Tax Exemption for Foreign Purchases Should Be Repealed, State Tax Notes, 6/9/14; 601-606. Also presented to staff of California tax legislative committees, BOE and FTB in February 2014 as part of the California Bar Tax Section’s Sacramento Delegation. [D]

252. What’s missing from camp’s tax reform proposal?, AICPA Tax Insider, 5/15/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/CampsProposal.jsp#.U3VItmdOW70. [P]

251. Left behind: Expired Individual Tax Provisions, AICPA Tax Insider, 4/10/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/LeftBehind.jsp. [P]

    • Included in AICPA Tax Section News 4/18/14
    • Included in AAA-CPA newsletter 4/23/14

250. Regulating all return preparers: Back to the drawing board, AICPA Tax Insider, 3/13/14;http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/DrawingBoard.jsp?cm_em=annette.nellen@sjsu.edu&cm_mmc=C2B-_-CheetahMail-_-Tax_Insider_03-13-14-_-MAR14. [P]

    • Lead article in CPA Letter Daily, 3/17/14
    • AAA-CPA Weekly Update, 4/2/14, “most popular article”

249. State-income tax filing post-Windsor, AICPA Tax Insider, 2/13/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/FilingPostWindsor.jsp.

  • Reported in AICPA’s CPA Letter Daily, 2/14/14

248. Real revenue sources for tax reform, AICPA Tax Insider, 1/16/14; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/Tax/RealRevenue.jsp. [D]

2013

247. What’s My Rate?, AICPA Tax Insider, 12/12/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/MyRate.jsp.

246. Affiliate Nexus Litigation - Everyone Loses, AICPA Corporate Taxation Insider, 11/14/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/CorpTax/AffiliateNexusLitigation.jsp. [P]

  • Reported in AAA-CPA Weekly Update 12/4/13.

245. Clearing a path to a lower corporate tax rate, AICPA Corporate Taxation Insider, 10/31/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/CorpTax/LowerCorporateTax.jsp. [D]

244. Can the IRS regulate all return preparers?, AICPA Tax Insider, 10/17/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/RegulateAll.jsp. [P]

243. Still seeking sales and use taxes, AICPA Tax Insider, 9/12/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/SalesAndUseTaxes.jsp. [P]

242. Real taxes in the virtual economy, AICPA Tax Insider, 8/15/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/VirtualEconomy.jsp. [P]

  • Reported in AAA-CPA Weekly Update 8/28/13.

241. “Technology for Tax Compliance,” AICPA Tax Adviser, Campus to Clients column, August 2013, pages 550 – 553. [L]

240. What are the signs that tax reform will occur during this Congress?", AICPA Tax Insider, 7/11/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/TaxReformSigns.jsp. [D]

  • Reported in AAA-CPA Weekly Update 7/31/13.

239. The Sec. 501(c)(4) Story: Program Notes, AICPA Tax Insider, 6/13/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/Sec501Story.jsp. [D]

  • Also included in CPA Letter Daily, 6/14/13 "Inside the Sec. 501(c)(4) soap opera"

238. Marketplace Fairness Realities, AICPA Tax Insider, 5/16/13; http://21stcenturytaxation.blogspot.com/2013/05/more-on-marketplace-fairness-act-s-743.html.  [P]

237. Test Your Knowledge of Corporate Tax Data, AICPA Corporate Taxation Insider, 4/25/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/CorpTax/TestYourKnowledge.jsp.

236. Budget Proposals and the Tax System, AICPA Tax Insider, 4/11/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/BudgetProposals.jsp. [D]

235. Guest Blogger – AICPA Insights, "8 Tax Reform Questions Congress Needs to Raise (and Answer)," 4/3/13; http://blog.aicpa.org/2013/04/8-tax-reform-questions-congress-needs-to-raise-and-answer.html. [D]

  • Included in CPA Letter Daily, 4/4/13

234. * Prospects for California Tax Reform, Bloomberg BNA's Tax Management Weekly State Tax Report, 3/22/13; http://www.cob.sjsu.edu/nellen_a/BNA_CA_Tax_Reform_March2013.pdf. [D]

  • Bloomberg BNA Daily Tax Reporter, page J-1, 4/22/13.
  • Bloomberg BNA Multistate Tax Report, page 175-182, 4/26/13

233. * Developments in Individual Taxation, The Tax Adviser,  AICPA, 169-177, March 2013, with Karl L. Fava, Jonathan Horn, Daniel T. Moore, Susanne Morrow, Teri E. Newman, S. Miguel Reyna, Kenneth L. Rubin, Amy M. Vega, and Donald J. Zidik Jr.. [P]

232. Narrowing the Tax Gap for Tax Reform, AICPA Tax Insider, 3/14/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/TaxGapReform.jsp. [D]

231. Health Care Law Presents New Opportunities for CPAs, AICPA Tax Insider, 2/14/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/HealthCareLaw.jsp.  [P]

  • Included in CPA Letter Daily, 2/19/13
  • Included in The AAA-CPA Weekly Update, 2/27/13

230. Guest Blogger - Expert Insight: California's Proposition 26 and IRC Conformity, Bloomberg BNA's State Tax Blog, 1/22/13. [P]

229. Top 10 Tax Developments of 2012, AICPA Tax Insider, 1/16/13; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/Tax/taxDevelopments.jsp. [P]

2012

228. Guest Blogger - Expert Insight: The Tax Reform Possibilities of California's New Super Majority, Bloomberg BNA's State Tax Blog, 12/4/12.

227. Infrastructure Checklist for Ethical Tax Practice, the Asset, publication of the Missouri Society of CPAs, Nov. 2012, 15-16. [P]

226. Time to move Sec. 7523 budget information into the Digital Age, AICPA Tax Insider, 11/8/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/Timetomove_Sec7523.jsp. [D]

225. How states can improve sales and use tax collection, AICPA Corporate Taxation Insider, 10/25/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/CorpTax/SalesUseTax.jsp. [D]

  • o   Included in CPA Letter Daily, 10/29/12

224. Questions about tax reform for the 2012 presidential candidates, AICPA Tax Insider, 10/11/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/2012_Questionsfor2012PresidentialCandidates.jsp [P]

223. Expiring provisions by the numbers, AICPA Tax Insider, 9/13/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/2012_ExpiringProvisions.jsp. [P]

  • Included in 9/14/12 NYSSCPA Individual Taxation Committee email newsletter.

222. Back to school: Sales tax nexus lessons, AICPA Corporate Taxation Insider, 8/23/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/CorpTax/SalesTaxNexus.jsp. [P]

221. Pathway to tax reform, AICPA Tax Insider, 8/9/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/2012_Pathwaytotaxreform.jsp. [D]

  • Included in CPA Letter Daily, 8/13/12

220. Trademarks along are not enough for income tax nexus, AICPA Tax Insider, 7/12/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/2012_trademarks.jsp. [P]

219. Dominion Resources: Further Insights into Regulation Deference, AICPA Corporate Taxation Insider, 6/28/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/CorpTax/DominionResources.jsp. [P]

218. Court says no to affiliate nexus in Illinois, AICPA Tax Insider, 6/14/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/nexusin_Illinois.jsp. [P]

217. Tax Reform Calculations: Helping Clients See Direct Financial Effects, AICPA Tax Insider, 5/10/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/direct_financial_effects.jsp/ [P]

216. Many Questions about the Path to Prosperity, AICPA Corporate Taxation Insider, 4/26/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/CorpTax/QuestionsPathtoProsperity.jsp. [P]

215. Client service idea for the 2012 filing season, AICPA Tax Insider, 4/12/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/2012_filing_season_new.jsp. [P]

214. President Obama's Business Tax Reform Plan, AICPA Tax Insider, 3/8/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/businesstaxreformplan.jsp. [P]

  • Included in AICPA CPA Letter Daily, 3/14/12.

213. * Individual Taxation Developments, The Tax Adviser,  AICPA, 174-185, March 2012, with Ellen Cook, Karl L. Fava, Edward A. Gershman, Janet C. Hagy, Jonathan Horn, Daniel T. Moore, Dennis Newman, Teri E. Newman, Kenneth L. Rubin, and Amy M. Vega. [P]

212. Corporate Taxation and President Obama’s FY 2013 Budget, AICPA Corporate Taxation Insider, 2/23/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/CorpTax/ObamaFY2013Budget.jsp. [P]

211. * "Internet Taxation and Principles of Good Tax Policy," Policy & Internet: Vol. 4: Iss. 1, Article 2; http://onlinelibrary.wiley.com/doi/10.1515/1944-2866.1152/pdf.

210. Due Diligence Reminders for the 2012 Filing Season – Part 1, AICPA Tax Insider, 1/12/12; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/2012_Filing_Season.jsp. [P]

  • Highlighted in CPA Letter Daily, 1/19/12
  • Cited in Joseph W. Schneid, "Due Diligence Update," The Tax Adviser, May 2012, page 341.

 Part 2 (2/9/12), http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/2012_Filing_Season_part2.jsp [P]

209. Not Giving Up on Simplification, The CPA Advocate, AICPA, http://21stcenturytaxation.blogspot.com/2012/01/not-giving-up-on-simplification.html. [D]

2011

208. Repeal of Quill Hinges on Defining Equity, AICPA CPA Insider, 12/19/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CPA/Dec/DefiningEquity.jsp. [P]

207. * Year-End Individual Taxation Report, AICPA The Tax Adviser, Dec 2011, 830 – 841; with Ellen Cook, Karl Fava, Edward Gershman, Janet Hagy, Jonathan Horn, Daniel Moore, Dennis Newman, Teri Newman and Kenneth Rubin. [P]

206.* Real Estate Professionals – Getting It Right, WG&L Real Estate Journal, 4th Quarter 2011, 12 – 25. with Elaine Cardiel of Berger Lewis and MST student. [P]

205.The Rough Road to a 28% Corporate Tax Rate, AICPA Corporate Taxation Insider, 11/10/11;  http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CorpTax/TheRoughRoadtoa28PercentCorporateTaxRate.jsp/ [P]

204. Pushing for Specifics on Tax Reform Proposals, AICPA Tax Insider, 11/10/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/TaxReformProposals.jsp. [D]

203. * From Website Links to Collection Points, Newsletter of the Tax Procedure and Litigation Committee, California Bar Tax Section, November 2011, pages 11 – 20; http://www.21stcenturytaxation.com/uploads/CABar_TaxNewsletter-Nov2011_AffiliateNexus.pdf. [P]

Reprinted in California Tax Lawyer, Winter 2012, 19-26.

202.25th Anniversary of the Tax Reform Act of 1986, AICPA Tax Insider, 10/13/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/TaxReformActof1986.jsp. [P]

201.Tax Reform Options: Incentives for Innovation, AICPA Corporate Taxation Insider, 9/29/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CorpTax/Innovation.jsp. [D]

200. New Definition of 'Small' Business and Possible Relevance, AICPA Tax Insider, 9/15/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/NewDefinitionofSmallBusinessandPossibleRelevance.jsp. [P]

199. VAT Lessons for U.S. Tax Reform, AICPA Corporate Taxation Insider, 8/25/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CorpTax/VATLessonsforUSTaxReform.jsp. [D]

198. Lower the sales tax – but reform what gets taxed, San Jose Mercury News, 7/24/11, page A10. [D]

197. Creating More Sales Tax Collectors, AICPA Tax Insider, 7/14/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/Sales_Tax_Collectors.jsp. [P]

196. * Individual Taxation: Digest of Recent Developments, The Tax Adviser, June 2011, 400 – 407; with Ellen Cook, Edward Gershman, Janet Hagy, Jonathan Horn, Daniel Moore and Kenneth Rubin. [P]

195. State Examination of Corporation Tax Reform, AICPA Corporate Taxation Insider, 6/23/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CorpTax/StateExaminationofCorporateTaxation.jsp. [D]

194. PTIN – The Continuing Sequels, AICPA Tax Insider, 6/9/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/Continuing_Sequels.jsp. [P]

193. Do You Know What Is Now Subject to Sales Tax?, AICPA Tax Insider, 4/14/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/SubjecttoSalesTax.jsp. [P]

192. The Journey to a Lower Corporate Tax Rate, AICPA Corporate Taxation Insider, 3/24/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CorpTax/LowerCorporateTaxRate.jsp. [D]

  • Data tables created for this article referenced in Council on State Taxation (COST) amicus brief to US Supreme Court – Comptroller of the Treasury of Maryland v Wynne, No. 13-485, 9/26/14.

191. The Competent Tax-return Preparer, AICPA Tax Insider, 3/10/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/Tax-return_Preparer.jsp. [P]

190. Filing Reminders - Domestic Partners and Same-Sex Couples, AICPA Tax Alert, 3/8/11; http://www.aicpa.org/InterestAreas/Tax/Resources/Individual/Pages/DomesticPartners.aspx. [P]

189. Rethinking the Income Tax Calculation, AICPA Tax Insider, 2/10/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/Tax_Calculation.jsp.

  • Reprinted in AICPA CPA Letter Daily, 2/17/11 - Reducing tax expenditures as part of tax reform: What does it really mean?

188. Can the President's Deficit Commission's Proposals Lead to Corporate Tax Reform?, AICPA Corporate Taxation Insider, 1/27/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CorpTax/PresidentsDeficitProposals.jsp. [P]

187. Yet More Paid-Return Preparer Categories!, AICPA Tax Insider, 1/13/11; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/Tax/Preparer_Categories.jsp. [P]

2010

186. 2010 — Setting the Stage for a New Tax Era, AICPA Tax Insider, 12/9/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/2010_SettingtheStage.jsp [D]

185. Tax Considerations in Deficit Reform, AICPA Corporate Taxation Insider, 12/9/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/Deficit_Reform.jsp [D]

184. 1099s – The Good, the Bad and the Ugly, AICPA Corporate Taxation Insider, 11/11/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/Badand_the_Ugly.jsp. [P]

183. How Heavy is an IRS FAQ?, AICPA Tax Insider, 11/11/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/IRSFAQ.jsp. [P]

182. * Individual Taxation Report: Recent Developments, with Art Auerbach, Ellen Cook, Anna Fowler, Edward Gershman, Janet Hagy, Jonathan Horn, Darren Neuschwander and Nora Stapleton, The Tax Adviser, November 2010, 774-784. [P]

181. The Many Sizes of "Small", AICPA Corporate Taxation Insider, 10/28/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/SizesofSmall.jsp. [D]

180. Lessons Learned from the Tax Reform Act of 1986, AICPA Tax Insider, 10/14/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/TaxReform1986.jsp. [D]

179. Make Room on the Shelf — One More Tax Reform Report, AICPA Corporate Taxation Insider, 9/23/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/TaxReformReport.jsp. [D]

178. Registered Tax Return Preparers: Beware of New Jargon and Compliance Obligations, AICPA Tax Insider, 9/9/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/RegisteredTaxReturn.jsp. [P]

177. Renewed Focus on Worker Classification, AICPA Corporate Taxation Insider, 8/26/10; http://www.cpa2biz.com/Content/media/Producer_Content/Newsletters/Articles_2010/CorpTax/Renewed_Focus.jsp. [P]

176. Do You Remember? AICPA Tax Insider, 8/12/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/DoYouRemember.jsp [P]

175. Congress' Multitude of Multistate Proposals, AICPA Corporate Taxation Insider, 7/29/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/Multistate_Proposals.jsp. [P]

174. Hope versus Opportunity: Higher Education Tax Incentives, AICPA Tax Insider, 7/15/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/EducationTaxIncentives.jsp. [D]

173. States Examining Business Tax Incentives, AICPA Corporate Taxation Insider, 6/24/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/BusinessTaxIncentives.jsp. [P]

172. California Bar Recommends Change to Depreciation/Amortization Rules, Tax Analyst's Tax Notes Today (online), 2010 TNT 117-56 (6/18/10), with Chad Jaben, student at the University of San Francisco School of Law. This paper was written for the California State Bar Tax Section Washington DC project and the authors presented it to staff members of the IRS, Treasury, and various congressional committees and members on May 3 and 4, 2010. [P]

  • Also published in California Tax Lawyer, Winter 2011, pages 10 – 23.

171. Self-Employment Tax Policy Considerations, AICPA Tax Insider, 6/17/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/TaxPolicyConsiderations.jsp. [P]

170. Taxes in the Cloud, AICPA Corporate Taxation Insider, 5/27/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/TaxesintheCloud.jsp. [P]

169. While You Were Filing ..., AICPA Tax Insider, 5/13/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/WereFiling.jsp. [P]

168. VAT Mania, AICPA Corporate Taxation Insider, 4/29/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/VAT_Mania.jsp. [P]

167. Employers — Please Stimulate the Economy!, AICPA Tax Insider, 4/15/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/StimulatetheEconomy.jsp. [P]

166. Demand a simpler income tax process, The Press-Enterprise, 4/14/10; http://www.pe.com/localnews/opinion/localviews/stories/PE_OpEd_Opinion_W_op_14_nellen_loc.3b0d313.html. [P]

165.Data-Driven Corporate Tax Reform Perspectives, AICPA Corporate Taxation Insider, 3/25/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/ReformPerspectives.jsp. [D]

164. Documenting the First-Time Homebuyer Credit, AICPA Tax Insider, 3/11/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/HomebuyerCredit.jsp. [P]

163. *Individual Taxation: Digest of Recent Developments, The Tax Adviser, with Ellen D. Cook, Anna C. Fowler, Edward A. Gershman, Janet C. Hagy, Jonathan Horn, Darren L. Neuschwander, Dennis Newman, and Nora Stapleton, March 2010, 178-184. [P]

162. Proposed Tax Changes for Businesses, AICPA Corporate Taxation Insider, 2/25/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/ChangesforBusinesses.jsp. [P]

161. Transparency and the FY2011 Budget, AICPA Tax Insider, 2/11/2010; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/Transparency.jsp. [D]

160. S Corporations, Complexity and the Tax Gap, AICPA Corporate Taxation Insider, 1/28/2010; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/Tax_Gap.jsp. [D]

159. Overlooking Tax Policy: A Decade in Review, AICPA Tax Insider, 1/14/2010; http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/OverlookingTax.jsp. [D]

2009

158. Lowering Corporate Tax Rates, AICPA Corporate Taxation Insider, 12/10/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/LoweringRates.jsp. [D]

157. Interesting Reports of 2009, AICPA Tax Insider, 12/10/09; http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/InterestingReports.jsp. [P]

156. Software and Nexus, AICPA Corporate Taxation Insider, 11/12/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/Software_Nexus.jsp. [P]

155. Penalty Reform, AICPA Tax Insider, 11/12/09; http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/PenaltyReform.jsp. [D]

154. Looking for a Better State Business Tax, AICPA Corporate Taxation Insider, 10/29/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/BusinessTax.jsp. [P]

153. Regulating Tax Return Preparers, AICPA Tax Insider, 10/13,09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/Regulating.jsp. [P]

152. Sane Taxation?, The Press-Enterprise, op ed; 10/11/09; http://www.pe.com/localnews/opinion/localviews/stories/PE_OpEd_Opinion_S_op_11_nellen_loc.43ec5df.html. [D]

151. Individual Taxation Report: Recent Developments, The Tax Adviser, Oct. 2009, 690 – 699; co-authors Ellen Cook, Anna C. Fowler, Jonathan Horn, Darren L. Neuschwander, Nora Stapleton, Joseph W. Walloch. [P]

150. Recovery Act Reminders for 2009, Journal of Accountancy, Oct. 2009, 38 – 41; co-authors Ellen Cook, Univ. Louisiana at Lafayette; Anna Fowler, Univ. of Texas at Austin; Nora Stapleton, Blackman Kallick in Chicago; and Joseph Walloch, practitioner in Redlands. [P]

149. How to Evaluate the COTCE Proposals, California Progress Report, 9/24/09; http://www.californiaprogressreport.com/2009/09/how_to_evaluate.html. [P]

148. State Taxation and the Modern Workforce, AICPA Corporate Taxation Insider, 9/24/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/Modern_Workforce.jsp. [P]

147. *The 50th Anniversary of Stopgap Legislation, State Tax Notes, 9/21/09, Vol. 53, No. 12, 847 – 850; http://works.bepress.com/cgi/viewcontent.cgi?article=1023&context=annette_nellen. [D]

146. A Laundry List of Tax Options, AICPA Tax Insider, 9/10/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/LaundryList.jsp. [P]

145. Handing Out Credits, AICPA Corporate Taxation Insider, 8/27/09;http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/Manufacturing_Credit.jsp.  [P]

144. Tax Aspects of Greenhouse Gas Legislation, AICPA Tax Insider, 8/13/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/GreenhouseGas.jsp. [P]

143. Moving to Uniform Apportionment Rules — Formal vs. Informal Approaches, AICPA Corporate Taxation Insider, 7/30/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/Informal_Approaches.jsp. [P]

142. Cell Phones and Our Outdated Tax Law, AICPA Tax Insider, 7/16/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/Cellphones.jsp. [P]

141. The Research Credit — The Saga Continues, AICPA Corporate Taxation Insider, 6/25/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/Saga_Continues.jsp. [P]

140. Drafting and Interpretation and the Odd State of the Law Produced, AICPA Tax Insider, 6/11/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/Drafting.jsp. [P]

139. IRS Strategy and the Corporate Taxpayer, AICPA Corporation Taxation Insider, 5/28/09; http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/IRS_strategy.jsp. [P]

138. *Calls for Accountability: Will It Help the Overall Incentives Process?, Journal of Multistate Taxation and Incentives, June 2009, 19 – 27. [D]

137. The Greening of the Work of Tax Advisers, AICPA Tax Insider, 5/14/09; http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/Greening.jsp  [P]

136. “Integrating Modern World Tax Issues into the Classroom, The Tax Adviser, May 2009, 327 – 330; http://www.aicpa.org/pubs/taxadv/may2009/ctc.pdf.  [L]

135. *California’s Volatile Personal Income Tax and Possible Improvements, California Tax Lawyer, Vol. 18, No. 1, Winter 2009, 7–12. [D]

134. The International Tax Reform Agenda, AICPA Corporate Taxation Insider, 4/23/09 (lead article); http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/IntlTaxReform.jsp [D]

133. Lessons From Obama Nominee Tax Problems, AICPA Tax Insider, 4/9/09 (lead article); http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/NomineeTaxProblems.jsp [P]

132. Use Tax Reality, California Progress Report, 3/23/09; http://www.californiaprogressreport.com/2009/03/use_tax_reality.html [D]

131. Moving State Tax Systems into the 21st Century, AICPA Tax Insider, 3/12/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/MovingStateTax.jsp. [D]

130. The Continuation of Yearly Stimulus Legislation, AICPA Corporate Taxation Insider, 2/26/09; http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/Stimulus_Legislation.jsp. [P]

129. Is It Time to Increase the Capital Loss Limitation? AICPA Tax Insider, 2/12/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/LossLimitation.jsp. [D]

128. Remembering Forgotten Tax Issues, AICPA Corporate Taxation Insider, 1/29/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpTax/P_Tax_Issues.jsp. [D]

127. *Individual Taxation: Filing Season Update, The Tax Adviser, January 2009, 30 – 40; co-authors Ellen Cook, Sabrina Covington, Anna C. Fowler, Jonathan Horn, Darren L. Neuschwaner, Nora Stapleton, Joseph W. Walloch. [P]

126. Rental Real Estate Issues, AICPA Tax Insider, 1/15/09; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/EstateIssues.jsp. [D]

  • Reprinted in the AICPA CPA Letter Daily of 2/20/09.

2008

125. NOL Carryovers: Loophole or Legit? AICPA Tax Insider, 12/11/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/Legit.jsp. [D]

  • Cited in BNA, Portfolio 539-3rd: Net Operating Losses — Concepts and Computations

124. New Disclosure Rules and Procedures Effective January 2009, AICPA Corporate Taxation Insider, 12/11/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Jan_2009.jsp. [P]

  • Cited in CPATrendlines, http://cpatrendlines.com/2008/12/17/new-irs-reg-7216-worries-confuses-cpas-but-help-is-on-the-way/.

123. California Tax Changes: Math versus Strategy, California Progress Report, 12/5/08; http://www.californiaprogressreport.com/2008/12/california_tax.html. [D]

122. Groundwork for Modernizing International Tax Rules in the U.S., AICPA Corporate Taxation Insider, 11/13/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Tax_Rules_Us.jsp. [D]

121. 401(k) Concerns and Ideas, AICPA Tax Insider, 11/13/08;                                                                                                                                            http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/ConcernsAndIdeas.jsp. [D]

120. *Incentives Bring Zero-Emission Vehicle Manufacturing to California, Journal of Multistate Taxation and Incentives, Nov. 2008, 28 –37. [P]

119. Legislative Leftovers, AICPA Corporate Taxation Insider, 10/23/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/leftovers.jsp. [P]

118. *Checklist – Nexus for Sales and Use Taxes, Journal of Accountancy, AICPA, October 2008, 36; http://www.journalofaccountancy.com/Issues/2008/Oct/Checklist. [P]

117. Tax Déjà Vu, AICPA Tax Insider, 10/9/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/dejavu.jsp. [D]

116. Our Neglected Federal Research Credit, AICPA Corporate Taxation Insider, 9/25/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/neglected.jsp. [P]

115. *Individual Taxation Report, The Tax Adviser, September 2008, co-authors: Ellen Cook, Sabrina Covington, Jonathan Horn, Michelle Musacchio, Darren Neuschwander, Joseph Walloch; 600-604. [P]

114. Green Taxation, AICPA Tax Insider, 9/11/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/greentaxation.jsp. [P]

113. Small Business Tax Reform, AICPA Corporate Taxation Insider, 8/28/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/sbt_reform.jsp. [P]

112. Closing the Tax Gap, AICPA Tax Insider, 8/14/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/Closing_Gap.jsp. [D]

111. Grabbing Remote Vendors, AICPA Corporate Taxation Insider, 7/31/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Remote_Vendors.jsp. [P]

110. A Tax Commission for California? How It Can Be Made to Work, California Progress Report, 7/27/08; http://www.californiaprogressreport.com/2008/07/a_tax_commissio.html. [D]

109. Rethinking IRAs, AICPA Tax Insider, 7/17/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/rethinking.jsp. [D]

108. California’s tax loopholes that aren’t, San Diego Union Tribune, 7/11/08; http://www.signonsandiego.com/uniontrib/20080711/news_lz1e11nellen.html. [D]

107. Taxing Some Services Could Help if It’s Fair and Simple, San Jose Mercury News, 6/29/08; http://www.newamerica.net/publications/articles/2008/taxing_some_services_could_help_if_its_fair_and_simple_7461. [D]

106. Not Flat - State Income Tax Nexus, AICPA Corporate Taxation Insider, 6/26/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Nexus.jsp. [P]

105. Pot of Gold in the Employer-Provided Healthcare Exclusion, AICPA Tax Insider, 6/12/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/potofgold.jsp. [D]

104. Gross Receipts Taxes - Panacea or mistake?AICPA Corporate Taxation Insider, 5/22/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/panacea.jsp. [D]

103. Goodbye State Tax Deduction, AICPA Tax Insider, 5/8/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/goodbye.jsp. [D]

102. Gross Receipts Taxes, AICPA Corporate Taxation Insider, 4/24/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Receipts_Taxes.jsp. [P]

101. New Taxes and Tax Policy, AICPA Tax Insider, 4/10/08, lead article; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/Tax_policy.jsp. [D]

100. The 50th Anniversary of Public Law 86-272, AICPA Corporate Taxation Insider, 3/27/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Public_Law032708.jsp. [P]

99. Don't link school spending to oil companies' profits, San Jose Mercury News, 3/21/08; http://www.newamerica.net/publications/articles/2008/dont_link_school_spending_oil_companies_profits_6934. [P]

98. What’s Your Tax System IQ?, AICPA Tax Insider, 3/13/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/System_IQ.jsp. [P]

97. To Capitalize or Not to Capitalize – The First Question in the Amortization Puzzle, BNA Tax Library, March 2008; https://taxandaccounting.bna.com/ (proprietary). [P]

96. Amortization Simplicity Not Obvious for Acquired Domain Names, BNA Tax Library, March 2008; http://www.bnatax.com:80/tm/insights_nellen.htm. [P]

95. Obstacles to Taxing Services – Are They Insurmountable? AICPA Corporate Taxation Insider, 2/28/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Insurmountable.jsp. [D]

94. *Taxes and Sustainability, Journal of Green Building, Fall 2007, Vol. 2, No 4, 57-72; co-author, Monika Miles, Labhart & Miles; http://www.labhartmiles.com/publications/JGB_Fall07_a06_nellen.pdf. [P]

93. Tough Tax Questions for Presidential Candidates," TheAICPA Tax Insider, 2/14/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/Presidential_Candidates.jsp. [D]

92. ‘Spending problem?’ – some of it’s hidden in our tax laws, San Francisco Chronicle, 2/10/08; pg. E5. [D]

91. Recent Developments in Individual Taxation, The Tax Adviser, February 2008, co-authors: Ellen Cook, Jonathan Horn, Michelle Musacchio, 82 - 85. [P]

90. Corporate Tax Under the Microscope, AICPA Corporate Taxation Insider, 1/24/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/Microscope.jsp. [P]

89. Internet Era Questions for Individual Clients, AICPA Tax Insider, 1/10/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/Individual_Clients.jsp. [P]

2007

88. *California's Use Tax Collection Challenges and Possible Remedies, California Tax Lawyer, Fall 2007, 25 - 32.  [D]

87. Worker Classification – Is Congress Ready to Take Action? AICPA Tax Insider, 12/13/07; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/Tax/Ready_Take_Action.jsp. [P]

86. Policy Considerations of a Carbon Tax, AICPA Corporate Taxation Insider, 12/11/07; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/CorpTax/Considerations_Carbon_Tax.jsp. [D]

85. Simplicity and transparency versus the dread AMT, Silicon Valley/San Jose Business Journal, 12/7/07; http://www.bizjournals.com/sanjose/stories/2007/12/10/editorial3.html. [D]

84. Warming up to a Carbon Tax, AICPA Corporate Taxation Insider, 11/29/07; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/CorpTax/Carbon_Tax.jsp. [D]

83. Strategy for Major Tax Reform, AICPA Tax Insider, 11/8/07; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/Tax/Major_Tax_Reform.jsp. [D]

82. The Future of the Corporate Income Tax,AICPA Corporate Taxation Insider, 10/25/07; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/CorpTax/Income_Tax.jsp. [D]

81. *“Treatment of Legal Fees Incurred by Individuals,” The Tax Adviser, October 2007, 588 - 594. [P]

80. “Nexus Confusion: Sales and Use Tax,” AICPA Corporate Tax Insider, 9/27/07; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/CorpTax/UseTax.jsp. [P]

79. “Know New Taxes,” San Francisco Chronicle, 9/19/07, pg. B9; http://sfgate.com/cgi-bin/article.cgi?file=/c/a/2007/09/19/ED4US8MPO.DTL. [D]

78. “Property Transactions of Individuals Can Contribute to the Tax Gap,” AICPA Tax Insider, 9/13/07; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/Tax/TaxGap.jsp. [P]

77. “Revamp tax laws to support California spending,” San Jose Mercury News, August 20, 2007; http://www.newamerica.net/publications/articles/2007/revamp_tax_laws_support_california_spending_5854. [D]

76. “Let’s say goodbye to the Internet tax moratorium,” Silicon Valley/San Jose Business Journal, August 10, 2007; http://www.bizjournals.com/sanjose/stories/2007/08/13/editorial4.html. Also published in the Portland Business Journal as “Internet tax moratorium must go,” August 17, 2007. [D]

75. The Practitioner’s Role in Use Tax Compliance, AICPA Tax Insider, August 9, 2007; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/Tax/Tax_Compliance.jsp. [P]

74. “A tax that doesn’t pay - California’s sales tax imposes too high a rate on too narrow a base,” Los Angeles Times, 7/18/07. (http://www.latimes.com/news/opinion/la-oe-nellen18jul18,0,5375170.story?coll=la-opinion-rightrail) [D]

73. “Download or pick up: Why is one tax-free? San Francisco Chronicle, 7/11/07, pg B9. (http://www.sfgate.com/cgi-bin/article/article?f=/c/a/2007/07/11/EDGNNQ4VKB1.DTL) [D]

72. “San José State University’s Legacy of Poetry,” with Professor Persis Karim (SJSU) in Reed – A Journal of Poetry & Prose, Issue 60, 2007, 19 – 27, published by SJSU Dept. of English. [D]

71. “What is an Educated Person? The Value of a Campus-wide Conversation in Finding an Answer,” with SJSU Professors Gail Evans and Susan Verducci; Metropolitan Universities. Vol.18.1, March 2007, 103 - 117. [L]

2006

70. *“Federal Tax Reform – What’s on the Table and What Might It Mean for You and Your Clients, California Tax Lawyer, Spring 2006, 4 – 19, lead article. [P]

69. *“What’s New in Telecom Challenges What’s Old in Taxes,” Business Entities, July/August 2006; lead article, 9 pages.  [P]

68. “Education for Today’s Business Needs,” published in The Tax Adviser, Campus to Clients column, February 2006, with Dr. Marlene E. Turner, SJSU. [L]

2005

67. “Incorporating Tax Reform into Tax Courses,” published in The Tax Adviser, Tax Education column, May 2005.  [L]

2004

66. *“Tangible Guidance On Intangibles – New Section 263 Regulations Provide Taxpayers With Certainty,” Business Entities, Sep/Oct 2004, co-authored with Tom Purcell, Creighton University; lead article. 11 pages. [P]

  • Referenced in BNA Portfolio 504-3rd: Deduction Limitations: General.

65. *“’Splitting the Roll’ – What are the Implications for Businesses and Tax Policy,” published in the Journal of Real Estate Taxation, 3rd Quarter 2004.  [P]

 

2003

64. *Book review on Sales and Use Tax Nexus by Gall and Adams, CCH, The Journal of the American Taxation Association, Fall 2003, page 62.  [L]

63. “The Taxation of Telecommunications In California in the Information Age,” by James E. Prieger; Terri A. Sexton; Annette Nellen; State Tax Notes, September 15, 2003, 2003 STT 178-8; summary of longer report released in early 2003 (see above). [D]

 

2002

62. "Areas in Need of Further Exploration," in the Internet Tax Advisor, June 2002.  [P]

61. “Tax Accounting Aspects of Internet Transactions: Observations from the SEC and EITF,” in Corporate Business Taxation Monthly, January 2002.  [P]

60. “Contingent Liabilities Assumed by the Buyer in a Business Acquisition: A Guide to the Questions, and Some of the Answers,” ABA Tax Section Newsletter, Winter 2002.  [P]

59. *“The AICPA’s 10 Guiding Principles,” TheTax Adviser, AICPA Tax Division journal, February 2002.  [P]

58. “Internet Tax Accounting Developments—Part III, Internet Tax Advisor, January 2002.  [P]

2001

57. “Commercio electrronico e Retail Sales Tax (RST) statunitense,” (“Electronic Commerce and the American Retail Sales Tax: Objectives and Practices, with Comparison to the European VAT”), in Fiscalia (Italy), Nov/Dec 2001. A three-article collaboration with Walter Hellerstein, University of Georgia Law School, and Charles E. McLure, Jr., Hoover Institution, Stanford University. My contribution is entitled: “Electronic Commerce and the American Retail Sales Tax: Complexities, Practical Applications, and Proposals for Reform."  [D]

56. “Tax Accounting Developments—Part II,” Internet Tax Advisor, November 2001.  [P]

55. “Tax Accounting Developments—Part I,” Internet Tax Advisor, October 2001.  [P]

54. “Helping to Bring the Reality of University Level Learning to First Year Students,” in Teacher Scholar (a publication of the SJSU Center for Faculty Development and Support), Fall 2001. [L]

53. *“Challenges and Opportunities of the SSTP Proposal,” in the ABA Section of Taxation Newsletter, Summer 2001.  [P]

52. “Online sales tax requires simplifying the system,” in the Silicon Valley Business Journal, July 13, 2001. [P]

51. “Similarities and Familiarity Don’t Create Nexus,” Internet Tax Advisor, May 2001.  [P]

50.* “Capitalization vs. Expensing – What More Do We Know From Recent Rulings?” ABA Section of Taxation Newsletter, Winter 2001. [P]

49. *“Domain Names and Other Intangibles for Internet Businesses,” in Taxation of Financial Institutions (Special E-Commerce Issue), March/April 2001.  [P]

  • Cited in Xuan-Thao N. Nguyen and Jeffrey A. Maine, Taxing the New Intellectual Property Right November, 56 Hastings L.J. 1, 2004 

48. *“Recent Developments Tinker with the Research Credit,” in Practical Tax Strategies, March 2001.  [P]

47. “Developments Affecting Sales, Exchanges, and Basis—2000 Brought a Good Crop of Important Decisions and Releases,” Journal of Taxation of Investments, co-authored with Erik Jensen, Case Western Reserve University School of Law.  [P]

2000

46. “Seeking Guidance: Treatment of Web Development Costs,” in California CPA, October 2000; available at http://findarticles.com/p/articles/mi_m0ICC/is_4_69/ai_67265400. [P]

45. *“Services or Goods? Recent Developments on Inventory Accounting,” ABA’s Tax Section Newsletter, Summer 2000. [P]

44. “Considerazioni sulla proposta di modifiche al Commentairo all’art. 5, Modello OCSE – Stabile organizzazione e commercio elettronico,” in Fiscalia, Analise E Commenti Di Diritto Tributario Internazionale, July-August 2000. [This is a translation (in Italian) of “Comments on the OECD's Proposed Clarification of the Commentary on Article 5 of the OECD Model Tax Convention—Permanent Establishment & E-Commerce.”]  [D]

43. *"Tax Relevance of Jurisdiction Cases Involving the Internet," ABA's Tax Section Newsletter, Spring 2000.  [P]

42. “Tassazione sull’e-commerce: lo stato dell’arte,” in Fiscalia, Analise E Commenti Di Diritto Tributario Internazionale, January-February 2000 issue (first issue). [This is a translation (in Italian) and summary of a 50+ page outline of mine that explains the rules and issues surrounding taxation of e-commerce.]  [D]

41. *"Capitalization vs. Expensing: Timing Is Money When It Comes to Tax Deductions," RIA's Journal of Bank Taxation, Spring 2000, Volume 13, No. 3.  [P]

1999

40. "Is Briarcliff Candy Stale?" ABA Tax Section's Quarterly Newsletter, Summer 1999.  [P]

39. "Internet Tax Freedom Act - The Myths and the Realities," Joint Venture's Tax Policy Group's Spring 1999 Tax and Fiscal Newsletter.  [P]

38. "What's new with your federal taxes?" SJSU Washington Square, Spring 1999.  [P]

37. *"'Discovery' and the Research Tax Credit," in ABA Section of Taxation Newsletter, Winter 1999. [P]

1998

36. Book Review of Law of the Internet by F. Lawrence Street, for High Tech Industry Journal, September/October 1998. [P]

35. Book Review of High Tech Survival by Cliff Jernigan, for the Journal of the American Taxation Association (JATA), Fall 1998, Volume 20, No. 2. [L]

34. *"The Latest Word on the Treatment of S Corporation COD Income," ABA Tax Section's Newsletter, Summer 1998.  [P]

33. *"Disposition of a Principal Residence After TRA'97: Perspectives, Planning, and Comments," co-author: Ron Platner of Streich Lang, Phoenix, AZ; RIA's Journal of Real Estate Taxation, Summer 1998. [P]

Cited in a U.S. District Court case, IRS v. Waldschmidt, 85 AFTR2d 2000-463, 245 B.R. 533 (DC TN 1999).

Cited inMark Andrew Snider, The Suburban Advantage: Are the Tax Benefits of Homeownership Defensible?, 32 N. Ky. L. Rev. 157, 2005

32. *"The Taxpayer Relief Act's Effects on Sales, Exchanges, and Basis," ALI-ABA's The Practical Tax Lawyer, Spring 1998. [P]

31. "Current Federal Tax Developments For High-Tech Industry: A Case Study," High Tech Industry, March/April 1998 (based on November 1997 presentation at the SJSU/TEI High Tech Tax Institute). [P]

1997

30. "Section 197 Proposed Regulations Attempt To Simplify Treatment of Intangibles, But Create New Gray Areas As Well" in High Tech Industry, July-August (Part 1) and Sept-Oct (Part 2) 1997.  [P]

29. *"Current Developments in Basis and Adjustments to Basis," included in the updates chapter for the ABA Sales, Exchanges and Basis Committee, in the Summer 1997 volume of the ABA Tax Lawyer, co-author. [P]

28. "Treasury Paper Considers Policy Implications of Electronic Commerce" and "Prop. Regs. Provide Guidance on "Classifying Computer Program Transactions," in High Tech Industry, March/April 1997. [P]

1996

27. *"Tax Issues of High Technology Businesses: The Early Years," in Major Tax Planning - 48th Annual USC Tax Institute, 1996. [P]

26. "Impact of Fundamental Tax Reform on Domestic Manufacturing," in Tax Notes, September 30, 1996; copy of comment letter submitted in August 1996 to House Ways & Means Committee by the Tax Reform Study Group within Joint Venture's Council on Tax & Fiscal Policy. Lead draftsperson. [D]

25. "Impact of Tax Reform on International Competitiveness," in Tax Notes International, September 2, 1996; copy of comment letter submitted in July 1996 to House Ways & Means Committee by the Tax Reform Study Group within Joint Venture's Council on Tax & Fiscal Policy. Primary author. [D]

24. "The Effects of Federal Tax Reform on States," in State Tax Notes, July 22, 1996; copy of comment letter submitted in May 1996 to House Ways & Means Committee by the Tax Reform Study Group within Joint Venture's Council on Tax & Fiscal Policy. Primary author. [D]

23. *"Current Developments in Basis and Adjustments to Basis," included in the updates chapter for the ABA Sales, Exchanges and Basis Committee, in the Summer 1996 volume of the ABA Tax Lawyer, co-author.  [P]

22. "Measuring the Effects of Tax 'Reform' on High-Tech Companies," in High Tech Industry, July/August 1996. [P]

21. *"Partners & Partnerships - Recent Developments" in The Tax Adviser, March 1996; co-authored with Hughlene Burton (SJSU). [P]

20. *"Communicating About the Behavioral Dimensions of Grades," in The Teaching Professor, February 1996; co-authored with Paul Solomon (SJSU). [L]

Reprinted in the Nutrition & Food Sciences Student Handbook at Acadia University in Nova Scotia. [http://plato.acadiau.ca/courses/nutr/Segado/gen/HANDBOOK.html]

1995

19. *"What CPAs Can Tell Clients About Tax Reform," in the Journal of Accountancy, a publication of the AICPA, November 1995. [P]

18. "Hope springs eternal for clarifying who's a worker and who's not," a "Comment" published in the San Jose and Silicon Valley Business Journal, September 4, 1995; co-authored with Kaye Caldwell of the Software Industry Coalition. [P]

17. *"Current Developments in Basis and Adjustments to Basis," included in the updates chapter for the ABA Sales, Exchanges and Basis Committee, in the Summer 1995 volume of the ABA Tax Lawyer, co-author. [P]

16. *"Disaster Relief Provisions: Changes To Section 1033 and The Problems That Remain," in The Journal of Real Estate Taxation, a Warren, Gorham & Lamont Publication, Winter 1995. [P]

  • Cited in Lipman, Anatomy of a Disaster Under the Internal Revenue Code, 6 Fla. Tax Rev. 953, 2005

1994

15. "Dividing the Closely-Held Corporation Upon Marital Dissolution: Three's A Crowd," with Michele Leclerc (solo practitioner), in:  [P]

a. *California Tax Lawyer, a publication of the Tax Section of the State Bar of California, Summer 1994 

b. Family Law News, a publication of the State Bar of California Family Law Section, Fall 1994 

c. *Mertens Tax Service §31A.78.10, December 1994

d. Cited in Leandra Lederman Gassenheimer , redemptions Incident to Divorce: Reconciling Section 1041 and General Tax Principles, 26 U. Tol. L. Rev. 575, Spring 1995

14. *"Current Developments in Basis and Adjustments to Basis," included in the updates chapter for the ABA Sales, Exchanges and Basis Committee, in the Summer 1994 volume of the ABA Tax Lawyer, co-author.  [P]

13. *"Economic Performance - It's Only Part of the Picture," with Kris Marucheck of Ernst & Young, Palo Alto, in The Tax Adviser, the tax journal of the AICPA, Part 1 - April 1994 and Part 2 - May 1994.    Selected as The Tax Adviser's Best Article of 1994   [P]

  • Cited in BNA Portfolio 570-2nd: Accounting Methods — General Principles

1993

12. *"Simplified Rules on Acquired Intangible Assets," in Taxation for Lawyers, November/December 1993 and Taxation for Accountants, November 1993  [P]

  • Cited in Catherine L. Hammond, The Amortization of Intangible Assets: section 197 of the Internal Revenue Code Settles the Confusion, 27 Conn. L. Rev. 915, Spring 1995

11. *"Supreme Court Clarifies Depreciation of Acquired Intangibles," with Donald L. Massey (IRS), in: [P]

a. Taxation For Accountants, August 1993

b. The Journal of the National Association of Enrolled Agents, Fall 1993

c. California Tax Lawyer, a publication of the California Bar Association, Summer-Fall 1993 (expanded version of the article)

d. Cited in M. Charles Collins, Note: New Section 197 of the Internal Revenue code: Simplifying the Amortization of Intangibles in the Wake of Newark Morning Ledger Co. V. United States, 25 U. Tol. L. Rev. 815, Fall 1995

e. Cited in Amy J. Bokinsky, Note: Section 197: Taxpayer Relief and Questions of Asymmetry, 14 Va. Tax Rev. 211, Summer 1994 

10. *"Current Developments in Basis and Adjustments to Basis," included in the updates chapter for the ABA Sales, Exchanges and Basis Committee, in the Summer 1993 volume of the ABA Tax Lawyer, co-author. [P]

9. *"The New Definition of Activity," in The Practical Tax Lawyer, a publication of ALI-ABA, Winter 1993 . [P]

1992

8. *"S Corporation Current Developments," with Stewart S. Karlinsky (SJSU), in The Tax Adviser, the tax journal of the AICPA, November 1992. [P]

7. *"Section 1374 and the S Corporation Partner," with Stewart S. Karlinsky (SJSU), in the Journal of S Corporation Taxation, Fall 1992.  [P]

6. *"The Case for Loss Recognition on Sale of a Principal Residence," in the California Tax Lawyer, publication of the California Bar Association, Summer 1992.  [P]

5. *"Current Developments in Basis and Adjustments to Basis," included in the updates chapter for the ABA Sales, Exchanges and Basis Subcommittee, in the Summer 1992 volume of the ABA Tax Lawyer, co-author. [P]

1991

4. *"PAL Rule Clarification Should Aim to Simplify," letter to the Editor, published September 1991 in Tax Notes. [P]

3. *"Subchapter S Simplification: An Analysis," with Stewart S. Karlinsky (SJSU), in S Corporations: The Journal of Tax, Legal and Business Strategies, Spring 1991. [P]

1990

2. *"Rental of Residences" in The Tax Advisor, September, 1990, with Kris Marucheck (Ernst & Young). [P]

1. *"Understanding the New Section 469 Activity Regulations" in The Practical Tax Lawyer, Winter 1990. [P]