The Contemporary Tax Journal
The Contemporary Tax Journal is produced and published by the San Jose State University Masters of Science in Taxation (MST) Program in the Lucas Graduate School of Business. The Contemporary Tax Journal is a student managed online journal that features work of SJSU MST students, as well as original articles from tax practitioners, academics and graduate students. Articles are subject to blind, peer review. The journal website includes current and prior issues, as well as tax policy analyses and news of events of the MST Program. www.sjsumstjournal.com

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Submissions from 2012

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2012 CPA Day at the Capitol, Elaine Cardiel

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Can Employees Deduct Meals and Gifts for Co-workers?, Ke Huang

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Vol 2.1 Front Matter, Tim Kelly

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Tax Mavens: Larry Langdon - Partner, Mayer Brown; Former Commissioner LMSB at IRS, Shadi Mahdinia

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Election by Certain Individuals to Have Their Income Tax Return Prepared by the IRS, Annette Nellen

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Increase in Standard Mileage Rate for Certain Charitable Work, Annette Nellen

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Tax Reform and Incentives for Innovation, Annette Nellen

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Summaries from the 27th Annual TEI-SJSU High Tech Tax Institute, Srividhya Ramakrishnan, Shauna Rimel, Tim Kelly, Linda Yung, Pingrong Xue, Chanpheareak (Luis) Chim, Susan Burt, Evie Lee, Victoria Lau, Sujin Pradhan, and Lisa Pan

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New Reporting Requirements for Foreign Financial Assets, Christopher Rossi

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IRS Still Battling "Abusive Tax Shelters" 25 Years Later, Lindsay Wilkinson

Submissions from 2011

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A Standard Home Office Deduction, Karen Connolly

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New Medicare Contribution Tax on Investment Income, Huan Jin

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Tax Mavens: Scott Hodge, President - Tax Foundation, Tim Kelly

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Vol 1.2 Front Matter, Tim Kelly

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Character and Source of Income from Internet Business Activities, Andy Kim, Larissa Neumann, Idan Netser, Jim Fuller, and Fenwick & West LLP

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Renovating? Donate Your Scrap and Get a Deduction, Victoria Lau

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Tax Mavens: Annette Nellen, Professor, San Jose State University; Director, MST Program, Evie Lee

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Applicability of VAT in the United States, Lisa Lim

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Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!, Ankit Mathur

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Summaries from the 26th Annual TEI-SJSU High Technology Tax Institute, Ankit Mathur, Zhihua Cai, Tim Kelly, Marja Mirkovic, Sampada Deshmukh, and Ami Shah

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Vol 1.1 Front Matter, Annette Nellen and Ankit Mathur

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Real Estate Professionals Beware, Shreyasee Patil

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Repeal of the Telephone Excise Tax, Sandra Peters

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Increasing the Gasoline Excise Tax, San Jose State University

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Repeal of the IRC Section 199 Domestic Production Deduction, Jasmine Wu Ting

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Summaries from the TEI-SJSU Tax Policy Conference - The State of Tax Policy in California, Linda Yung, Tim Kelly, Sylvia Han, Vuong Luong, Brian Ross, Zhi Ju Lim, and Victoria Lau