The Contemporary Tax Journal is a peer-reviewed journal published by the San Jose State University Masters of Science in Taxation (MST) Program in the Lucas Graduate School of Business. Published twice annually, this student managed online journal features work of SJSU MST students, as well as original articles from tax practitioners, academics and graduate students. See About This Journal for additional information about this publication.
Current Issue: Volume 13, Issue 2 (2024) The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024
Full Issue
Front Matter
Tax Enlightenment
FBAR Penalty is not Extinguished at Death: Hendler, No. 23 Civ. 3280 (DEH) (SD NY, 2024)
Shuang Zhang
Articles
Bruyea v. United States - Latest Foreign Tax Credit Case on the NIIT Sheds Important Light on Treaty Double Tax Articles
William Skinner
Features
The 40th Annual TEI-SJSU High Tech Tax Institute Conference on Nov 4-5, 2024: The Future of the Corporate Tax Department
Cynthia Flores
Focus on Tax Policy
Analysis of H.R. 7458 - 118th Congress Made in the U.S.A. Act.
Jung-Hee Kwon and Jinjin Yang
Tax Maven
Editors
- Student Editor
- Shuang Zhang