Publications & Presentations
[list of over 300 publications is below, for information on over 300 presentations, as well as testimony and special reports, ask for my vitae]
2014 - present
- Co-editor and author for SWFT Federal Taxation Textbook (Cengage) series - (1) Individual Income Taxes, (2) Corporations, Partnerships, Estates & Trusts, (3) Comprehensive Volume, and (4) Essentials of Taxation.
- Overview of Internet Taxation Issues, published by BloombergBNA Internet Law Resource Center (online), October 2014, 95 pages. Prior versions: April 2012, 71 pages; updated version from 2006; http://www.21stcenturytaxation.com/uploads/Taxation_Overview_2012.pdf.
- Report of the Task Force on Taxation of the Digital Economy, by Collin and Colin, French Finance Ministry, January 2013; http://www.21stcenturytaxation.com/uploads/Taxation_Digital_Economy_Jan2013_France.pdf.
- 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.).
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 - May 2019)
* Peer Reviewed
P = contributions to practice D - discipline-based scholarship L - learning and pedagogical research (for AACSB accreditation purposes)
- *Failure to Innovate: Tax Compliance and the Gig Economy Workforce, State Tax Notes, Special Report, with Caroline Bruckner, May 6, 2019, p 16 – 25. [D]
- New State and Local Tax Obligations in Cyberspace, The Business Lawyer, Vol. 74, Winter 2018-2019, ABA, 279-284. [P]
- *California: 2018 and Expectations (and Needs) for 2019 and Beyond, State Tax Notes, 1/14/19, 133-143, 16th of a regular column called Moving Forward? [D]
- The Digital Services Tax – What to Know Before Your Clients Ask, CPA Practice Advisor, 1/9/19. [P]
- *“A Wayfair Whirlwind of Stakeholder Considerations – Part 1,” State Tax Notes, 10/15/18, 191-200, 15th of a regular column called Moving Forward? [D]
- “State Reactions to the Wayfair Sales Tax Decision,” CPA Practice Advisor, 8/13/18; https://www.cpapracticeadvisor.com/article/12424777/state-reactions-to-the-wayfair-sales-tax-decision. [P]
- *“Taxes and the Growing Gig Workforce: What to Know,” Journal of Taxation, June 2018, 6-15, with Caroline Bruckner and Jennifer Brown, American University. [P]
- *“Moving Past a TCJA State of Bewilderment,” State Tax Notes, 5/28/18, 881-891, 14th of a regular column called Moving Forward? [D]
- “Policy Points of the Tax Cuts and Jobs Act,” ABA Business Tax Quarterly, April 2018; https://www.americanbar.org/content/dam/aba/administrative/business_law/newsletters/CL690000/201804/fa_3.authcheckdam.pdf.
- “What the Taxman Can Learn from Crypto,” CoinDesk’s Crypto & Taxes 2018 series, 4/4/18; https://www.coindesk.com/taxman-can-learn-crypto/.
- “The Sec. 199A qualified business income deduction and fiscal years,” The Tax Adviser, 3/15/18; https://www.thetaxadviser.com/news/2018/mar/sec-199a-business-income-deduction-201818593.html/ [P]
- Included in CPA Letter Daily for 3/16/18.
- Included in AICPA Tax Insider for 3/22/18.
- *“Investments in Our Changing World – Tax Reform and Beyond,” Journal of Taxation of Investments, Winter 2018, 21-31; https://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&aid=8590&iid=1313. [D]
- *“In the Green Classroom – Tax Policy of Environmental Tax Rules and Incentives: New Directions in Teaching and Research,” Journal of Green Building, Fall 2017, Vol. 12, No. 4, pp 163-173. [L]
- *“‘Oh, I See’ — Suggestions for Greater Tax Transparency,” State Tax Notes, 11/20/17, 6-15; 13th of a regular column called Moving Forward? [D]
- *”Crucial Organizer Tips For Avoiding Trouble,” Practical Tax Strategies, 4-18, Nov. 2017, with Troy Lewis, BYU. [P]
- *“QRPBI Rulings and Reminders,” Real Estate Taxation, 3rd Quarter 2017, 184-188. [P]
- “Federal Tax Reform and the Future of §197,” BloombergBNA’s Tax Management Memorandum, 8/21/17, 58 TMM 351, 5 pages; http://www.sjsu.edu/people/annette.nellen/FedTaxRef_197_TMM_8-21-17.pdf.
- Referenced in AAA-CPA Weekly Update of 8/30/17
- “Embracing Uncertainties – The Reality (and Excitement) of Tax Work,” AICPA Tax Section Newsletter, 7/28/17. [P]
- Excerpt reproduced in Tax Notes – “AICPA Highlights Uncertainties for Practitioners,” 7/28/17, 2017 TNT 152-15.
- * “Pets Unite – ‘No Taxation Without Representation,’” State Tax Notes, 7/3/17, 93-99; 12th of a regular column called Moving Forward? [D]
- Listed in Federal, State and Int’l Headlines Tax Notes email for 7/17/17
- *“Change in Mindset Needed to Move Tax Compliance Into the Modern Era,” State Tax Notes, 5/22/17, 785-793; 11th of a regular column called Moving Forward? [D]
- Listed in Federal, State and Int’l Headlines Tax Notes email for 6/5/17
- *“Tax Due Diligence in Serving Clients in the Marijuana Industry,” The SciTech Lawyer, Spring 2017, Vol 13, No. 3, 8 – 11.
- *”Tax principles for the digital age,” Journal of Accountancy, May 2017, 62-66, with Ellen Cook, Univ. of Louisiana at Lafayette, and Troy Lewis, Brigham Young Univ.
- Posted in CPA Letter Daily, 5/2/17
- Posted on Oregon Society of CPAs website, 5/3/17
- May 21-23, 2017 – distributed to 500+ people in AICPA Council and distributed to various elected officials and “Hill” and White House staff at visits council members made.
- *”Penalties: Dealing With Recent Legislative Changes,” Practical Tax Strategies, March 2017, 76-84, with Caroline Chen, SJSU.
- *”Revenue Moves: The Good, the Bad, and the Ugly,” State Tax Notes, 2/20/17; 663-669; tenth of a regular column called Moving Forward? [P].
- *“Time to Really Get Ready for Federal Tax Reform,” State Tax Notes, 1/3/17; 51-54. [P]
- “Properly Taxing Property Deals,” CalCPA’s California CPA Journal, Nov. 2016, with Gary McBride, p 17- 20; http://californiacpa.calcpa.org/?issueID=66&pageID=18. [P]
- Cover of the November 2016 journal:
- Tax Due-Diligence Checklist for Sharing-Economy Clients, AICPA Insights, 10/24/16; http://blog.aicpa.org/2016/10/tax-due-diligence-checklist-for-sharing-economy-clients.html. [P]
- Posted in CPA Letter Daily, 10/25/16
- Posted in AICPA News Update, vol 23, No. 46, 11/4/16
- Form 8332 Challenges for Divorced Couples, AICPA Tax Insider, 10/20/16. [P]
- Link included in CPA Letter Daily 10/21/16
- Link included in AAA-CPA Weekly Update for 10/26/16
- * “30 years after the Tax Reform Act: Still aiming for a better tax system,” AICPA, Journal ofAccountancy, October 2016, with Jeffrey Porter, CPA, 54-61 [D]
- Posted in CPA Letter Daily, 10/3/16
- Posted in AICPA Tax Insider, 10/6/16
- Posted in AICPA News Update email 10/7/16
- * “The State Tax Decathlon,” State Tax Notes, 9/12/16, p 863-865, cover story, ninth of a regular column called Moving Forward. [P]
- House Republicans Offer “A Better Way” for Taxes, AICPA Tax Insider, 7/28/16; http://www.thetaxadviser.com/newsletters/2016/jul/house-republican-tax-reform-plan.html. [D]
- Per the AICPA, got 5,730 clicks (as of 8/11/16) making it the most-clicked Tax Insider story ever.
- Link included in AICPA CPA Letter Daily 7/29/16.
- Link included in AAA-CPA newsletter of 8/3/16.
- * “Lessons From State Personal Income Tax Forms,” State Tax Notes, 7/18/16, p 205-215; eighth of a regular column called Moving Forward. [P]
- “Tax Reform: Beyond Lowering Income Tax Rates,” AICPA The Tax Adviser, July 2016, p 514-515; http://www.thetaxadviser.com/issues/2016/jul/tax-reform-beyond-lowering-income-tax-rates.html
- Post-DOMA Tax Considerations, AICPA Tax Section News, 6/24/16. [P]
- Catching up after the 2016 filing season, AICPA Tax Insider, 5/26/16; http://www.thetaxadviser.com/newsletters/2016/may/2016-tax-filing-season-catch-up.html. [P]
- Link included in AICPA CPA Insider, 5/31/16 (Did you see these federal tax updates?)
- Lead article in AICPA CPA Letter Daily, 5/31/16 (18 things you might have missed during tax season) – received about 9,000 clicks. Received about 2,000 clicks in the Tax Insider.
- Link included in AAA-CPA newsletter of 6/1/16
- Link included in AICAP News Update 6/3/16
- * “New and Used Ideas for State Tax Systems – Part 2,” State Tax Notes, 5/16/16, p 513-524; seventh of a regular column called Moving Forward. [D]
- Transparency for Individual Taxes, AICPA Tax Insider, 4/14/16; http://www.thetaxadviser.com/newsletters/2016/apr/transparency-for-individual-taxes.html. [P]
- Lead article in CPA Letter Daily, 4/18/16.
- Included in Financial Planning Digest e-newsletter of 4/18/16.
- Posted in AAA-CPA Weekly Update newsletter – 4/20/16
- Changes in Tax Legislation in 2015: Lots of Them!, AICPA Tax Insider, 3/24/16; http://www.thetaxadviser.com/newsletters/2016/mar/changes-in-tax-legislation-2015.html. [P]
- Lead article in CPA Letter Daily, 3/29/16.
- Posted in AAA-CPA Weekly Updates newsletter 4/6/16 email.
- * “New and Used Ideas for State Tax Systems – Part 1,” State Tax Notes, 3/7/16, p 723-728; sixth of a regular column called Moving Forward. [D]
- What individuals need to know about the Affordable Care Act for 2016, AICPA Tax Insider, 2/18/16; http://www.thetaxadviser.com/newsletters/2016/feb/individuals-affordable-care-act-2016.html. [P]
- Lead article in CPA Letter Daily, 2/22/16
- Posted in AICPA Financial Planning Digest 2/22/16 email.
- Posted in AAA-CPA Weekly Updates newsletter of 2/24/16
- Impact: Per AICPA – This article “got the highest number of clicks on the TTA [AICPA The Tax Adviser] website: over 9,000 clicks. It also did well in the newsletter itself and in CPA Letter Daily, where it got a total of almost 7,000 clicks.”
- Action by Feb 16, 2016 is part of PATH’s Changes to Section 529 Plans, AICPA website and social media, 2/11/16; http://bit.ly/529alert. [P]
- Preparing for the 2016 Filing Season, AICPA Tax Insider, 12/17/15; http://www.thetaxadviser.com/newsletters/2015/dec/preparing-for-2016-filing-season.html. [P]
- Lead article in CPA Letter Daily, 12/22/15
- Included in AAA-CPA Weekly Update for 1/6/16
- *“Still Seeking Digital Direction,” State Tax Notes, part of a collection of articles by various state tax people on “Farewell 2015, Hello 2016; 78 STN 797 (12/14/15); 797-798.
- “Poor Recordkeeping Hurts Taxpayers: Problems and Preventions,” AICPA Tax Insider, 10/29/15; http://www.thetaxadviser.com/newsletters/2015/oct/poor-tax-recordkeeping-hurts-taxpayers.html. [P]
- Per AICPA, 4,522 clicks as of 11/13/15
- *”Reviving Old Ideas to Address Long-Standing Sales Tax Issues, State Tax Notes, Sept 28, 2015, fifth of a monthly column called Moving Forward? 1077- 1080. [D]
- “Tax reform: Challenges of broadening the tax base,” AICPA Tax Insider, 9/17/15; http://www.thetaxadviser.com/newsletters/2015/sep/tax-reform.html. [P]
- Also published in CPA Letter Daily, 9/22/15
- Linked in AAA-CPA Newsletter of 10/7/15
- “Highway Trust Fund in the Tax Reform Spotlight,” AICPA Tax Insider, 8/13/15; http://www.thetaxadviser.com/newsletters/2015/aug/tax-reform-highway-trust-fund.html. [P]
- *“Government Tax Treasures,” The Tax Adviser, August 2015, 628-633; http://www.thetaxadviser.com/issues/2015/aug/government-tax-treasures.html. [D]
- *”The New Economy and Its Tax Challenges,” State Tax Notes, July 27, 2015, fourth of a regular column called Moving Forward? 365-376 [D]
- “Is it rent? That depends on the lease,” AICPA Tax Insider, 7/16/15; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/Tax/is-it-rent.jsp. [P]
- Also published in CPA Letter Daily, 7/21/15
- “Tax reform for 2015: One step forward, two steps back?” AICPA Tax Insider, 6/11/15; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/Tax/tax-reform-for-2015.jsp. [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.
- *”Strategic Tax Administration,” State Tax Notes, June 8, 2015, third of a monthly column called Moving Forward? 767-771 [D]
- *”Taxation and Today’s Digital Economy,” Journal of Tax Practice & Procedure, April-May 2015, 17-26, 66--67
- “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; http://digitaleditions.sheridan.com/publication/?i=257392. Update of July 2014 article published in the Fed Bar journal. [P]
- “Catching up after filing season,” AICPA Tax Insider, 5/14/15; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/Tax/catching-up-after-filing-season.jsp. [P]
- Lead article in CPA Letter Daily, 5/15/15
- *“Dear Congress,” State Tax Notes, May 11, 2015; second of a monthly column called Moving Forward? 449-455 [D]
- “Tax! Tax! Tax! – IRS proposal for taxing slot machine winnings,” AICPA Tax Insider, 4/9/15; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/Tax/taxing-slot-machine-winnings.jsp. [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]
- 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
- Measuring the taxable income of a marijuana business, AICPA Tax Insider, 2/12/15; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/Tax/taxable-income-of-a-marijuana-business.jsp. [P]
- Lead article for CPA Letter Daily, 2/17/15
- Listed in CPA Letter Daily, 2/23/15
- Per AICPA, at 2/20/15, had about 2,600 clicks from the AICPA newsletter site and the 2/17/15 listing in CPA Letter Daily.
- Linked in AAA-CPA newsletter of 2/25/15.
- 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.
- 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
- *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.
- 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
- 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
- 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.
- 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]
- 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
- 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.
- *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.
- 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
- 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]
- *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]
- 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]
- 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
- 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.firstname.lastname@example.org&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”
- 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
- 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]
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
- * 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
- * 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]
- 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]
- 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
- Guest Blogger - Expert Insight: California's Proposition 26 and IRC Conformity, Bloomberg BNA's State Tax Blog, 1/22/13. [P]
- 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]
- Guest Blogger - Expert Insight: The Tax Reform Possibilities of California's New Super Majority, Bloomberg BNA's State Tax Blog, 12/4/12.
- 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]
- 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]
- Included in CPA Letter Daily, 10/29/12
- 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]
- 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.
- 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]
- 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
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- Also highlighted in CPA Letter Daily, 4/13/12; http://www.aicpa.org/PUBLICATIONS/NEWSLETTERS/CPALETTERDAILY/Pages/default.aspx.
- 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.
- * 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]
- 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]
- * "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.
- Cited in “Taxation of Virtual World Economies: A Review of the Current Status,” Switzer and Switzer, Journal of Virtual Worlds Research, Vol 7, No. 1, January 2014; https://journals.tdl.org/jvwr/index.php/jvwr/article/viewFile/6292/6338.
- 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.
- Not Giving Up on Simplification, The CPA Advocate, AICPA, http://21stcenturytaxation.blogspot.com/2012/01/not-giving-up-on-simplification.html. [D]
- 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]
- * 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]
- 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]
- * 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.
- 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]
- 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]
- 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]
- Lower the sales tax – but reform what gets taxed, San Jose Mercury News, 7/24/11, page A10. [D]
- 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]
- * 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]
- 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]
- 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]
- 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]
- 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.
- 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]
- 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]
- 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?
- 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]
- 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 — 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]
- 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]
- 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]
- 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]
- * 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- Do You Remember? AICPA Tax Insider, 8/12/10; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/Tax/DoYouRemember.jsp [P]
- 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]
- 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]
- 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]
- 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.
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- *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]
- 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]
- Cited on Tax Foundation Tax Policy Blog of 2/25/10; http://www.taxfoundation.org/blog/show/25906.html.
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- Penalty Reform, AICPA Tax Insider, 11/12/09; http://www.cpa2biz.com/content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/PenaltyReform.jsp. [D]
- 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]
- 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]
- 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]
- 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]
- 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]
- How to Evaluate the COTCE Proposals, California Progress Report, 9/24/09; http://www.californiaprogressreport.com/2009/09/how_to_evaluate.html. [P]
- 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]
- *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]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- *Calls for Accountability: Will It Help the Overall Incentives Process?, Journal of Multistate Taxation and Incentives, June 2009, 19 – 27. [D]
- Included as reference on Massachusetts Department of Revenue website on accountability studies - http://www.mass.gov/dor/tax-professionals/news-and-reports/tax-expenditure-commission-materials/research-literature/transparency-accountability-studies.html
- 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]
- “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]
- *California’s Volatile Personal Income Tax and Possible Improvements, California Tax Lawyer, Vol. 18, No. 1, Winter 2009, 7–12. [D]
- 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]
- 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]
- Use Tax Reality, California Progress Report, 3/23/09; http://www.californiaprogressreport.com/2009/03/use_tax_reality.html [D]
- 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]
- 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]
- 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]
- 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]
- *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]
- 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.
- 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
- 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/.
- California Tax Changes: Math versus Strategy, California Progress Report, 12/5/08; http://www.californiaprogressreport.com/2008/12/california_tax.html. [D]
- 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]
- 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]
- *Incentives Bring Zero-Emission Vehicle Manufacturing to California, Journal of Multistate Taxation and Incentives, Nov. 2008, 28 –37. [P]
- Legislative Leftovers, AICPA Corporate Taxation Insider, 10/23/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/CorpTax/leftovers.jsp. [P]
- *Checklist – Nexus for Sales and Use Taxes, Journal of Accountancy, AICPA, October 2008, 36; http://www.journalofaccountancy.com/Issues/2008/Oct/Checklist. [P]
- Tax Déjà Vu, AICPA Tax Insider, 10/9/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/dejavu.jsp. [D]
- 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]
- *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]
- Green Taxation, AICPA Tax Insider, 9/11/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/greentaxation.jsp. [P]
- 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]
- 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]
- 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]
- 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]
- Rethinking IRAs, AICPA Tax Insider, 7/17/08; http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2008/Tax/rethinking.jsp. [D]
- California’s tax loopholes that aren’t, San Diego Union Tribune, 7/11/08; http://www.signonsandiego.com/uniontrib/20080711/news_lz1e11nellen.html. [D]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
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- 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]
- *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]
- 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]
- ‘Spending problem?’ – some of it’s hidden in our tax laws, San Francisco Chronicle, 2/10/08; pg. E5. [D]
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- 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]
- 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]
- *California's Use Tax Collection Challenges and Possible Remedies, California Tax Lawyer, Fall 2007, 25 - 32. [D]
- 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]
- 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]
- 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]
- 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]
- 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]
- 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]
- *“Treatment of Legal Fees Incurred by Individuals,” The Tax Adviser, October 2007, 588 – 594; https://www.thetaxadviser.com/issues/2007/oct/treatmentoflegalfeesincurredbyindividuals.html. [P]
- “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]
- “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]
- “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]
- “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]
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Reprinted in the Nutrition & Food Sciences Student Handbook at Acadia University in Nova Scotia. [http://plato.acadiau.ca/courses/nutr/Segado/gen/HANDBOOK.html]
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