A publication of the SJSU MST Program

 Our journal can now also be found on the SJSU ScholarWorks website: 

http://scholarworks.sjsu.edu/sjsumstjournal/ 

 

Welcome to the Fourteenth Issue of The Contemporary Tax Journal

      Volume 9, No.  1 ~ Winter 2020


CONTENTS

Complete issue in pdf (or individual articles below)

Front matter (letter from the editor, masthead, etc.)  (pdf)

TAX ENLIGHTENMENT

  • Treatment of Medicaid Waiver Payments for Purpose of EITC and ACTC (pdf
  • Taxation of Early Distributions from a 401(k) Retirement Plan (pdf)
  • Digital Taxation - A Virtual Reality (pdf)

ARTICLES  

  • Finance Theory Meets Tax Law: How a Risk-Based Rulel Can Rationalize the Debt Versus Equity Distinction (pdf )
  • Fun Tax Facts (pdf)
  • CPA Review Questions (pdf)

 FEATURE

  • Summaries from the 2019 35th Annual TEI-SJSU High Tech Tax Institute (pdf)
 FOCUS ON TAX POLICY
  • Complete America's Great Trails Act (pdf)

TAX MAVEN

  • The Contemporary Tax Journal's Interview with Mr. Steven K. Shee (pdf )