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The Contemporary Tax Journal

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Home > Lucas College of Business > Lucas Graduate School of Business > SJSUMSTJOURNAL

 

Most Popular Papers *

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Nonqualified Use of Principal Residence
Tejal Shah

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A Taxing Dilemma: Robot Taxes and the Challenges of Effective Taxation of AI, Automation and Robotics in the Fourth Industrial Revolution
Robert J. Kovacev

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The Deductibility of Scam Losses: CCA 202511015
Jing Luo

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Navigating the Ins and Outs of Amended Returns
Cheryl Cruz

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Understanding Section 1202: The Qualified Small Business Stock Exemption
Myra Sutanto Shen

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The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026

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When is a Transfer of Assets to a Controlled Corporation by Related Parties a Sale or Contribution of Capital?
Ophelia Ding

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Some Credit Card Points are Taxable
Tam Nguyen

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California SB 584, Short Term Rental
Khanh Le and Cheryl Gamat

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Why Section 179(b)(3)(A)'s Business Income Limitation Does Not Apply to Partnerships and S Corporations
David Randall Jenkins Ph.D.

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» Updated as of 07/20/26.

 
 
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ISSN: 2381-3679

 
 
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