It's been eons since we've had a Tax Geek Tuesday, but that's not to say I've shirked my responsibility of trying to make sense of the nether regions of the Internal Revenue Code. For the past few ...

A partner’s tax basis in his partnership interest (referred to as “outside basis”) generally represents his economic investment in a partnership plus his share of the partnership’s liabilities. In ...

The rise of eLearning and technology in higher education—including distance education, digital repositories, and electronic courseware products—has changed the way faculty and institutions regard ...

Any distributive lattice admits a semiring structure in a natural way and this particular semiring satisfies some new distributive properties. The purpose of this note is to study whether a semiring ...

In my article “IRAs and the AVM” (Trusts & Estates, January 2009), I discussed how the estate tax alternate valuation method (AVM) under Internal Revenue Code Section 2032 applies to individual ...