Monday, June 29, 2020

New Article -- Pinch-Hitting for the IRS: Second Circuit Adopts Phanton Regulations

The University of Missouri School of Law's Business, Entrepreneurship & Tax Law Review has just published my newest Article: "Pinch-Hitting for the IRS: Second Circuit Adopts Phantom Regulations to Curb a Monster Abuse of Financial Derivatives."

It's been a few months since I posted about my last article (on PTIN user fees), but if you're interested in relatively esoteric tax topics, here is the link to this one - on my SSRN author's page.

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