Bridging the Book-Tax Accounting Gap

(2005) 115 Yale Law Journal 680

Whitaker, Celia

Yale Law Journal

United States

1st January, 2005

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
(2004-45) 2004-31 Irb 1	(2004-45) 2004-31 IRB 1	Immigration and Refugee Board of Canada	Canada	circa 2004	CanLII	1
"Corporate Tax Avoidance and the Properties of Corporate Earnings"	(2004) 57 National Tax Journal 729	National Tax Journal	United States	circa 2004		1
"Lost in Translation: Detecting Tax Shelter Activity in Financial Statements"	(2004) 57 National Tax Journal 739	National Tax Journal	United States	circa 2004		1
"The Evolving Schedule M-3: A New Era of Corporate Show and Tell?"	(2004) 57 National Tax Journal 757	National Tax Journal	United States	circa 2004		1
"Developments in the Law Corporations and Society"	(2004) 117 Harvard Law Review 2169	Harvard Law Review	United States	circa 2004	HeinOnline / LexisNexis	6
[2003] HR 1556	[2003] HR 1556		United Kingdom	circa 2003		1
"Stopping the Enron End-Runs and Other Trick Plays: The Book-Tax Accounting Conformity Defense"	[2003] Columbia Business Law Review 35	Columbia Business Law Review	United States	circa 2003	HeinOnline / LexisNexis	1
"Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income"	(2003) 56 National Tax Journal 865	National Tax Journal	United States	circa 2003		1
"How Much Tax Do Large Public Corporations Pay?: Estimating the Effective Tax Rates of the S&P 500"	(2003) 89 Virginia Law Review 1793	Virginia Law Review	United States	circa 2003	LexisNexis	1
"I Come Not To Praise The Corporate Income Tax, But To Save It"	(2003) 56 Tax Law Review 329	Tax Law Review	United States	circa 2003	HeinOnline / Westlaw	2
"The Case for Repealing the Corporate Alternative Minimum Tax"	(2003) 56 SMU Law Review 305	SMU Law Review	United States	circa 2003	HeinOnline / LexisNexis	1
"The Harmonization of Corporate Taxation & Accounting Standards in the European Community and their Interrelationship"	(2003) 18 Connecticut Journal of International Law 523	Connecticut Journal of International Law	United States	circa 2003	HeinOnline / LexisNexis	1
Travelers Insurance Co v United States	303 F3d 1373	United States Court of Appeals, Federal Circuit	United States	16 Sep 2002	WorldLII	3
"Ten Truths About Tax Shelters"	(2002) 55 Tax Law Review 215	Tax Law Review	United States	circa 2002	HeinOnline / Westlaw	2
100 Million Unnecessary Returns: A Fresh Start for the US Tax System	(2002) 112 Yale Law Journal 261	Yale Law Journal	United States	1 Jan 2002	WorldLII	1
"Corporate Tax Shelters And Book-Tax Differences"	(2002) 55 Tax Law Review 427	Tax Law Review	United States	circa 2002	HeinOnline / Westlaw	1
"Corporate Tax Shelters and Narrowing the Book/Tax "Gaap""	[2001] Columbia Business Law Review 539	Columbia Business Law Review	United States	circa 2001	HeinOnline / LexisNexis	1
"The Relation Between Financial And Tax Reporting Measures Of Income"	(2001) 55 Tax Law Review 175	Tax Law Review	United States	circa 2001	HeinOnline / Westlaw	2
PNC Bancorp, Inc , Successor to First National Pennsylvania Corporation v Commissioner of Internal Revenue (Tax Court	212 F3d 822	United States Court of Appeals, Third Circuit	United States	19 May 2000	WorldLII	7
"The New Corporate Tax Shelters Market"	(1999) 83 Tax Notes 1775	Tax Notes	United States	circa 1999		4
Corra Resources Ltd v Commissioner of Internal Revenue	945 F2d 224; 68 AFTR2d 91-5719	United States Court of Appeals, Seventh Circuit	United States	9 Oct 1991	WorldLII	3
Cottage Savings Assn v Commissioner	499 US 554; 113 L Ed 2d 589; 111 SCt 1503	United States Supreme Court	United States	17 Apr 1991	WorldLII	47
Federal National Mortgage Association v Commissioner of Internal Revenue	896 F2d 580; 65 AFTR2d 90-665; 283 USApp DC 53	United States Court of Appeals, District of Columbia Circuit	United States	20 Feb 1990	WorldLII	3
San Antonio Savings Association v Commissioner of Internal Revenue	887 F2d 577; 58 USLW 2295; 64 AFTR2d 89-5695	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII	10
First Federal Savings and Loan Association of Temple v United States	887 F2d 593; 64 AFTR2d 89-5707	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII	4
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII	73
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII	100
Fox v United States	397 F2d 119	United States Court of Appeals, Eighth Circuit	United States	28 Jun 1968	WorldLII	3
"Comprehensive Tax Base As a Goal of Income Tax Reform, A"	(1967) 80 Harvard Law Review 925	Harvard Law Review	United States	circa 1967	HeinOnline / LexisNexis	6
United States v Georgia Railroad and Banking Co	348 F2d 278	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1965	WorldLII	6
Libson Shops, Inc v Koehler	353 US 382; 1 L Ed 2d 924; 77 SCt 990	United States Supreme Court	United States	24 Jun 1957	WorldLII	70
Helvering v Morgan's, Inc	293 US 121; 79 L Ed 232; 55 SCt 60	United States Supreme Court	United States	5 Nov 1934	WorldLII	31
Burnet v Chicago Portrait Co	285 US 1; 76 L Ed 587; 52 SCt 275	United States Supreme Court	United States	23 Feb 1932	WorldLII	49
National Life Ins Co v United States	277 US 508; 72 L Ed 968; 48 SCt 591	United States Supreme Court	United States	4 Jun 1928	WorldLII	19
Ambrosini v United States	187 US 1; 47 L Ed 49; 23 SCt 1	United States Supreme Court	United States	20 Oct 1902	WorldLII	9
Thomas Nelson, Inc v United States	694 FSupp 428		United States	circa 2000	Westlaw	1
Code First Federal Sav & Loan Assoc of Temple v United States	694 FSupp 230		United States	circa 2000	Westlaw	4
Code St James Sugar Coop v United States	643 F2d 1219		United States	circa 2000	Westlaw	1
Alvin D Knott & Jacob D Rosenfeld, Book and Tax (Part Two): A Selective Exploration of Two Parallel Universes	99 Tax Notes 1043	Tax Notes	United States			1
Alvin D Knott & Jacob D Rosenfeld, Book and Tax (Part One): A Selective Exploration of Two Parallel Universes	99 Tax Notes 865	Tax Notes	United States			1
Gary A McGill & Edmund Outslay, Did Enron Pay Taxes?: Using Accounting Information To Decipher Tax Status	96 Tax Notes 1125	Tax Notes	United States			1
Book-Tax Income and Balance Sheet Differences	96 Tax Notes 1109	Tax Notes	United States			1
Peter C Canellos & Edward D Kleinbard, Disclosing Book-Tax Differences	96 Tax Notes 999	Tax Notes	United States			1
"Efficient Capital Markets, Corporate Disclosure, And Enron"	89 Cornell Law Review 394	Cornell Law Review	United States		HeinOnline / LexisNexis	3
83 Tax Notes 425	83 Tax Notes 425	Tax Notes	United States			1
56 Southern California Law Review 527	56 Southern California Law Review 527	Southern California Law Review	United States		HeinOnline / LexisNexis	1
"Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives"	56 National Tax Journal 803	National Tax Journal	United States			2
"Getting Serious About Corporate Tax Shelters: Taking a Lesson from History"	54 SMU Law Review 209	SMU Law Review	United States		HeinOnline / LexisNexis	3
35 Tax Adviser 571	35 Tax Adviser 571		United States - New York			1
33 Tax Notes 616	33 Tax Notes 616	Tax Notes	United States			1

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