A publication of the SJSU MST Program
  Archive of Past Issues 

Summer/Fall 2016 Volume 6, No. 1  

Complete issue in pdf (or individual articles below).

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

TAX ENLIGHTENMENT

  • The Foreign Earned Income Exclusion (pdf)
  • Gamers Beware: Level 99 Boss...Taxes! (pdf)
  • Employer Shared Responsibility Provisions under the Affordable Care Act (pdf)
  • When is a Transfer of Assets to a Controlled Corporation by Related Parties a Sale or Contribution of Capital? (pdf)

FEATURE

  • Summaries for the Fourth Annual IRS/SJSU Small Business Tax Institute (pdf)

TAX MAVEN

  • The Contemporary Tax Journal's Interview or Dr. Susan Martin (pdf)

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 Winter 2016 Volume 5, No. 2 

Complete issue in pdf (or individual articles below).

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

TAX ENLIGHTENMENT

  • Tax Issues Related to Change in Method of Accounting (pdf)
  • To Win or Not to Win! (pdf)

FEATURE

  • IRS Developments and Examination Strategies (pdf)
  • Cloud Activities and Issues under IRC Sections 41 and 199 (pdf)
  • A Panel Discussion of Recent Developments in State Tax Reform (pdf)
  • The Altera Case: Tax Ramifications of Stock-Based Compensation (pdf)

TAX MAVEN

  • Eli Dicker, Executive Director of the Tax Executives Institute, Inc. (pdf)
FOCUS ON TAX POLICY
  • When Should Bitcoin be Subject to FBAR? (pdf)
  • Repeal the Alternative Minimum Tax (pdf)
  • Consolidation of Educational Tax Credits (pdf)
  • Analysis fo the Federal Estate Tax (pdf)     

 

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 Spring/Summer 2015 Volume 5, No. 1

Complete issue in pdf (or individual articles below).

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

TAX ENLIGHTENMENT

  • Offshore Web-based Gambling Accounts are Subject to FBAR (pdf)

FEATURED ARTICLE

  • On the Federal Excise Tax Exemption for U.S. Gasoline Exports (pdf)

FEATURE

  • November 2014 TEI-SJSU High Tech Tax Institue (pdf)

TAX MAVEN

  • Handy Hevener, Partner at Morgan Lewis (pdf)
FOCUS ON TAX POLICY
  • Attempted Repeal of Personal Casualty Loss Deduction (pdf)

 

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Fall 2014 Volume 4, No. 1

Complete issue in pdf (or individual articles below).

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

TAX ENLIGHTENMENTS

  • 'Coin'ing the Tax 'Bit' (pdf)

FEATURED ARTICLES

  • Why Section 530 of the Revenue Act of 1978 Applies to the States (pdf)
  • An Examination of the Tax Incentive For Child Support (pdf)

FEATURES

  • November 2013 TEI High Tech Tax Institue (pdf)
  • February TEI Tax Policy Conference (pdf)

TAX MAVEN

  • Dean Andal, Director at PwC (pdf)

 

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Spring 2014 ~ Volume 3, No. 2

Complete issue in pdf (or individual articles below, or click on picture at bottom of page for flipping pages).

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

TAX ENLIGHTENMENTS

  • Personal Services vs Royalty for Athletes (pdf)

FEATURE

  • Summaries from the March 2013 Tax Policy Conference (pdf)

FOCUS ON TAX POLICY

  • Tax Credit for Qualified Plug-in Electric Drive Motor (pdf)
  • Tax Incentives to Move Jobs Back to the U.S. (pdf)

TAX MAVENS

  • Pam Olson, Deputy Tax Leader and Washington National Tax Services Practice Leader, PwC (pdf)
  • David Doerr, Chief Tax Consultant, California Taxpayers' Association (pdf)

Complete Spring 2014 issue (pdf) or click image below to read online in journal format with pages that flip (file below is best viewed using the latest versions of Internet Explorer or Firefox). If the file is too large for your screen, then either right click on the screen and select "show all" or go to "full screen" (F11, typically). You can turn pages using the arrow icon or by grabbing the corner of the journal with your mouse.

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Spring/Summer 2013 ~ Volume 3, No. 1

Complete issue in pdf  (or individual articles below, or click on picture at bottom of page for flipping pages).

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

TAX ENLIGHTENMENTS

  • 100th Anniversary of the 16th Amendment  (pdf)
  • Research Credit: A Journey of Uncertainty  (pdf)
  • Nonqualified Use of Principal Residence  (pdf)
  • A Tax Haven in the Friendly Skies?  (pdf)

ARTICLES

  • Apple's Big Win Highlights Uncertainty in Valuing Tech Investments  (pdf)
  • Seeking articles - see our submissions policy (here)

FEATURE

  • Summaries from the 28th Annual TEI-SJSU High Tech Tax Institute (pdf)
  • Summaries from the TEI-SJSU Tax Policy Conference - Tax Reform: Status, Needs and Realities (pdf)

FOCUS ON TAX POLICY

  • Transferability of the Research Tax Credit  (pdf)
  • Return of the 20% Capital Gains Rate for Certain High Income Individuals  (pdf)
  • Surtax on Millionaires  (pdf)
  • Excessive Compensation - How Much is Too Much:?  (pdf)
  • Increase and Make Permanent the Research Tax Credit  (pdf)
  • Preferential Treatment of Capital Gains  (pdf)
  • Repeal of the Inclusion of Social Security Benefits in Gross Income  (pdf)

TAX MAVENS

  • Dan Kostenbauder, VP Tax Policy, Hewlett Packard Company  (pdf)
  • Fred Silva, Senior Fiscal Policy Advisor, California Forward  (pdf)

      Complete Spring/Summer 2013 issue (pdf) or click image below to read online in journal format with pages that flip (file below is best viewed using the latest versions of Internet Explorer or Firefox). If the file is too large for your screen, then either right click on the screen and select "show all" or go to "full screen" (F11, typically). You can turn pages using the arrow icon or by grabbing the corner of the journal with your mouse.

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Spring 2012 ~ Volume 2, No. 1

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

TAX ENLIGHTENMENTS

  • New Reporting Requirements for Foreign Financial Assets (pdf)
  • Can Employees Deduct Meals and Gifts for Co-workers? (pdf)
  • IRS Still Battling "Abusive Tax Shelters" 25 Years Later (pdf)
  • 2012 CPA Day at the Capitol (pdf)

ARTICLES

  • Tax Reform and Incentives for Innovation (pdf)
    • By Annette Nellen, SJSU Graduate Tax Program
  • Seeking articles - see our submissions policy (here)

FEATURE

  • Summaries from the 27th Annual TEI-SJSU High Tech Tax Institute (pdf)

FOCUS ON TAX POLICY

  • Increase in Standard Mileage Rate for Certain Charitable Work (pdf)
  • Election by Certain Individuals to Have Their Income Tax Return Prepared by the IRS (pdf)

TAX MAVENS

  • Larry Langdon - Partner, Mayer Brown; Former Commissioner LMSB at IRS (pdf)

      Complete Spring 2012 issue (pdf) or click image below to read online in journal format
(file below is best viewed using the latest versions of Internet Explorer or Firefox). If the file is too large for your screen, then either right click on the screen and select "show all" or go to "full screen" (F11, typically). You can turn pages using the arrow icon or by grabbing the corner of the journal with your mouse.

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Summer 2011 ~ Volume 1, Issue 2

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

TAX ENLIGHTENMENTS

  • Renovating? Donate Your Scrap and Get a Deduction  (pdf)
  • Real Estate Professionals: Beware  (pdf)

ARTICLES

  • Character and Source of Income from Internet Business Activities (pdf)
    • By Andy Kim, Larissa Neumann, Idan Netser and Jim Fuller of Fenwick & West LLP  
  • Seeking articles - see our submissions policy (here)

FEATURE

  • Summaries from the TEI-SJSU Tax Policy Conference - The State of Tax Policy in California (pdf)

FOCUS ON TAX POLICY

  • Repeal of the Telephone Excise Tax  (pdf)
  • Repeal of the IRC Section 199 Domestic Production Deduction  (pdf)
  • Applicability of VAT in the United States (pdf )

TAX MAVENS

  • Scott Hodge, President - Tax Foundation (pdf)
  • Annette Nellen, Professor, San Jose State University; Director, MST Program (pdf)

      Complete Summer 2011 issue (pdf) or here to read online in journal format
(file below is best viewed using the latest versions of Internet Explorer or Firefox). If the file is too large for your screen, then either right click on the screen and select "show all" or go to "full screen" (F11, typically). You can turn pages using the arrow icon or by grabbing the corner of the juornal with your mouse.

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Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)

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

TAX ENLIGHTENMENTS

  • New Medicare Contribution Tax on Investment Income  (pdf)
  • Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!  (pdf)

ARTICLES

  • Seeking articles - see our submissions policy (here)

FEATURE

  • Summaries from the 26th Annual TEI-SJSU High Technology Tax Institute (pdf)

FOCUS ON TAX POLICY

  • A Standard Home Office Deduction  (pdf)
  • Increasing the Gasoline Excise Tax  (pdf)

      Complete Winter 2011 issue (pdf) or click here to read online in journal format
(file below is best viewed using the latest versions of Internet Explorer or Firefox).