Volume 3, Issue 1 (2013) Spring/Summer 2013
Full Issue
Front Matter
Tax Enlightenments
100th Anniversary of the 16th Amendment
Victoria Lau
Nonqualified Use of Principal Residence
Tejal Shah
A Tax Haven in the Friendly Skies?
Yan Jiang
Article
Apple's Win Highlights Uncertainty in Valuing Tech Investments
Tom Hopkins and Kara Boatman
Features
Summaries from the 28th Annual TEI-SJSU High Tech Tax Institute
Katelyn Truong, Sandhya Dharani, Philip Ma, Devon Lee, Dana Ielceanu, and Dana Coroiu
Summaries from the TEI-SJSU Tax Policy Conference - Tax Reform: Status, Needs and Realities
Kenny Cai Ng, Lindsay Wilkinson, Shadi Mahdinia, and Habiba Hussain
Focus on Tax Policy
Transferability of the Research Tax Credit
Erika Codera
Surtax on Millionaires
John Lowrie
Preferential Treatment of Capital Gains
Jenny Phan
Tax Maven
Editor
- Student Editor
- Victoria Lau