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

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Front Matter (letter from the editor, masthead, etc.)

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4 ,2025: Domestic and Multistate Update
Shuang Zhang

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025:AI and Other Emerging Technologies for Tax Practitioners
Raymond Clark

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025: Building a Relationship with the Board of Directors
Jasleen Hothi

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025:Corporate AMT
Weng (Gary) Ng

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025: Hot Topics in Accounting for Income Taxes
Jing Luo

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025: Controversy and Guidance in a Constrained and Restricted Environment
Leah Upson

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025: Research and Development Credits, Cases, TCJA.2 and More
Dale Loepp

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025:International High Technology U.S. Tax Current Developments
Sviatlana Yakavets

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025: Tariffs, Transfer Pricing, §1059A, Customs, Retaliation and More
Mya Hoang

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025: Tax Issues in International IP Transactions
Sandhya Dharani

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The 41st Annual TEI – SJSU High Tech Tax Institute Conference on November 3-4, 2025: The Latest and Greatest in M & A and Other Transactional Tax Developments
Agnes Yip

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The Third Annual Blockchain Tax Conference on January 30, 2026: Dealing with the 2025 Forms 1099-DA
Leah Upson

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The Third Annual Blockchain Tax Conference on January 30, 2026: Valuing Digital Assets
Raymond Clark

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The Third Annual Blockchain Tax Conference on January 30, 2026: Legislative and Administrative Updates (Tax and Non-Tax)
An Thai

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The Third Annual Blockchain Tax Conference on January 30, 2026: Where in the World is My Digital Asset?
Lisa Tran

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The Third Annual Blockchain Tax Conference on January 30, 2026: Do We Have a Partnership?
Sviatlana Yakavets and Cynthia Flores

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The Third Annual Blockchain Tax Conference on January 30, 2026: Digital Assets and Its Numerous Instruments Governing Formation and Operation
Joyce Yu

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Analysis of H.R.1129 Tax Relief Unleashed for Seniors by Trump Act
Shuang Zhang

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The Contemporary Tax Journal’s Interview of Taylor Reid
Shuang Zhang