33 NewsQuarterly 1 (2013-2014)

handle is hein.journals/newsqtrly33 and id is 1 raw text is: POINT & COUNTERPOINT

The Future of Corporate Tax
Reform: A Debate

Point & Counterpoint
The Future of Corporate Tax Reform:
A Debate
From the Chair
No Place to Hide? FATCA and Beyond

Paul H. Frankel: A Life in Tax

Publications

1
3
4

17

Points to Remember
(1) Looking Beyond DOMA:       18
The Effects of United States v. Windsor
on Federal Tax Law
(2) A Trust's Material Participation 20
Is No Longer Immaterial

Opinion Point
Did the 2012 ATRA Actually Provide
an AMT Relief?

Boxscore

22
23

Pro Bono Matters
(1) Reflections on America the  24
Beautiful: A Past, Present, and Future
of Service (Interview with Public
Service Fellow)
(2) Meeting Leads to Changes to  28
Certain Practices in the Tax Court

CLE Calendar
CLE Products

Affirmative: We Need to Tax Corporations
at the Entity Level
By Omri Y. Marian*
n 1889, 1% of U.S. households owned about three-quarters of all net wealth in the
United States. See Thomas G. Shearman, The Owners of the United States, VIII
FORUM 262 (1898). Today, the wealth distribution figures are still not great, but
continued on page 6
The views expressed herein do not necessarily reflect the views of the author

A Section of the American Bar Association

CONTENTS

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31

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