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Volume 13, Issue 2
1 December 2015
The ATA Journal of Legal Tax Research Cover Image for Volume 13, Issue 2
ISSN 1543-866X

ARTICLES

The Federal-State Tempest of Medical Marijuana Taxation: Seeking a Bridge over Troubled Waters
Monique O. Durant
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Tax Treatment of “Carried Interest”
Hughlene A. Burton; Noel Brock
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The Kiddie Tax and Scholarship Income: An Analysis of the Unforeseen Tax Consequences Resulting from the Evolution and Execution of IRC 1(g) and a Roadmap for Reform
Rachael E. Rubenstein; Thomas F. Madison; Kent W. Royalty
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Planning to Minimize the Risks and Maximize the Rewards of the Estate Portability Election
William A. Duncan; John O. Everett; William A. Raabe
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Muddling Parity of an Energy Efficient Incentive—Through the Lens of “Change in Accounting Method”
Linda J. Campbell; Pamela C. Smith; Veronda F. Willis
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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EDITORIAL POLICY

The ATA Journal of Legal Tax Research Editorial Policy
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ANNUAL EDITOR REPORT

Journal of Legal Tax Research July 1, 2014 – June 30, 2015
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