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Volume 9, Issue 1

1 November 2011

ISSN 1543-866X

In this Issue

ADDITIONAL JOURNAL CONTENT
Editorial Policy and Style Information
EDITOR’S REPORT
Articles

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Editorial Policy and Style Information

Editorial Policy and Style Information for The ATA Journal of Legal Tax Research

EDITOR’S REPORT

Journal of Legal Tax Research July 1, 2010 – June 30, 2011: First Year of Drexel University Editorial Office Operation

Articles

The Impact of Recent Court Decisions on the Tax Treatment of Prepaid Variable Forward Contracts

N. Anna Shaheen; Valrie Chambers

The Courts' Role as a Backstop in the Battle against Tax Complexity

Donald Morris; Pingjing Qiao

Xilinx, Stock Option Pricing, and the Meaning of Arm's Length

Brett R. Wilkinson; Tracy J. Noga

Supreme Court Holds in Mayo Foundation that Medical Residents are Not Students

Laura Lee Mannino

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Covers and Front Matter

Feeling GILTI: Tax Strategies for U.S. Multinational Corporations to Navigate the Tax Cuts and Jobs Act

Brett L. Bueltel, Andrew Duxbury

Emerging Cryptocurrencies and IRS Summons Power: Striking the Proper Balance between IRS Audit Authority and Taxpayer Privacy

Mollie T. Adams, William A. Bailey

Proposed Treasury Regulations Address Tax Treatment of Modifications of Debt Instruments Made to Transition Away from LIBOR

Jamison K. Shipman

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

ISSN 1543-866X

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