Weekly SSRN Tax Roundup

• Bradley T. Borden (Brooklyn), Brian O'Connor (Venable, Baltimore) & Steven R. Schneider (Miller & Chevalier, Washington, D.C.), Avoiding Adverse Tax Consequences in Partnership and LLC Reorganizations
• Roger Bernhardt (Golden Gate), Taxation - Change of Ownership - Assessment, 36 Real Prop. L. Rptr. 134 (2013)
• Duanjie Chen (University of Calgary) & Jack Mintz (University of Calgary), 2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Glance
• Albert Feuer (Law Offices of Albert Feuer), Questions of Justice and Law Raised When an Employee Benefits Plan Beneficiary Strangles His Grandmother, the Participant, to Death
• J. Clifton Fleming Jr. (BYU), Domestic Section 351 Transfers of Intellectual Property: The Law as It Is vs. The Law as the Commissioner Would Prefer It to Be, 16 J.  Corp.  Tax'n 99 (1989)
• Andy Grewal (Iowa), The Missed Jurisdictional Argument in U.S. v. Woods
• Benjamin H. Harris (Brookings Institution), C. Eugene Steuerle (Urban Institute) & Amanda Eng (Urban Institute), New Perspectives on Homeownership Tax Incentives, 141 Tax Notes 1315 (Dec. 23, 2013)
• Khalil Jarrar (Thomas Jefferson), Taxing Islamic Finance Instruments Under International Law
• Gerrit M. Lietz (University of Muenster), Determinants and Consequences of Corporate Tax Avoidance
• Lawrence Lokken (Florida), Repairs vs. Improvements: An Intractable Issue in U.S. Income Tax Law?
• Jack Manhire, Toward a More Precise Definition of Audit Probability for Tax Compliance Models
• Terrance O'Reilly (Willamett), A Public Pensions Bailout: Economics & Law
• John B. Payne (Garrison LawHouse, Dearborn, MI), Circular 230 - A Banal Brouhaha
• Francisco Alfredo Garcia Prats (Universitat de València), The Legal Protection of EU Law in Tax Matters: The Impact of FII Group Litigation, 72 Tax Notes Int'l 903 (Dec. 9, 2013)
• Deborah A. Widiss (Indiana), Leveling Up After DOMA, 89 Ind. L.J. ___ (2014)