Volume 7, Issue 1 (2018) The Contemporary Tax Journal Volume 7, No. 1 – Winter 2018
Full Issue
Front Matter
Tax Enlightenments
Tax Treatment of High-Tech Start-Up Costs
June (Yun) Hostetter CPA
Who Truly Benefits from the Mortgage Interest Deduction?
Stephen Wildt MBA
Articles
Why Section 179(b)(3)(A)'s Business Income Limitation Does Not Apply to Partnerships and S Corporations
David Randall Jenkins Ph.D.
Latent Semantic Analysis: A Big Data Opportunity for Tax Research
Paul D. Hutchison Ph.D.; C. Elizabeth Plummer Ph.D., CPA; and Benjamin George Ph.D.
Feature
Summaries for the 2017 IRS-SJSU Small Business Tax Institute
Ruchi Chopra CPA, MBA; Ophelia Ding; Surbhi Doshi; Nilesh Lad CPA; and Sara Yaqin Sun
Focus on Tax Policy
Analysis of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act
Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, and Anna Li
Analysis of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act of 2017
Shimiao Gong, Xiaotong Stella Li, Ling Wei, and Pingrong Xue
Analysis of S.1352 - 115th Congress (2017-2018) Apprenticeship and Jobs Training Act of 2017
Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, and Leigh Ann Moore
Tax Maven
