Most Popular Papers *
Nonqualified Use of Principal Residence
Tejal Shah
A Taxing Dilemma: Robot Taxes and the Challenges of Effective Taxation of AI, Automation and Robotics in the Fourth Industrial Revolution
Robert J. Kovacev
Bruyea v. United States - Latest Foreign Tax Credit Case on the NIIT Sheds Important Light on Treaty Double Tax Articles
William Skinner
Some Credit Card Points are Taxable
Tam Nguyen
Why Section 179(b)(3)(A)'s Business Income Limitation Does Not Apply to Partnerships and S Corporations
David Randall Jenkins Ph.D.
California SB 584, Short Term Rental
Khanh Le and Cheryl Gamat
* Based on the average number of full-text downloads per day since the paper was posted.
» Updated as of 09/19/25.