Monte A JackelinJackeltaxlawHiring More Agents: A Good Start but Not the Sole SolutionExcerpted from Tax Notes.Sep 24, 2023Sep 24, 2023
Monte A JackelGuaranteed Payment/707(c) References to be Coordinated if Section 707(c) is RepealedI. SummarySep 5, 2023Sep 5, 2023
Monte A JackelinJackeltaxlawThe ALI Centennial and the Future of Tax ProjectsAdapted from a book review published in Tax Notes Federal on August 28, 2023. A freely available link not behind Tax Analysts paywall is…Aug 27, 2023Aug 27, 2023
Monte A JackelinJackeltaxlawWe Need Partnership Tax ReformAdapted from a letter to the editor of Tax Notes on Aug. 7, 2023Aug 3, 2023Aug 3, 2023
Monte A JackelinJackeltaxlawPotential Implications of Supreme Court Review in Moore CaseBased in part in a letter to the editor of Tax Notes on July 10, 2023.Jul 11, 2023Jul 11, 2023
Monte A JackelinJackeltaxlawSome Brief Comments on the Section 6418 Transfer Credit Proposed RegulationsJune 16, 2023Jun 16, 2023Jun 16, 2023
Monte A JackelinJackeltaxlawAggregate-Entity Redux(This article is reprinted from a letter to the editor of Tax Notes Federal published on May 8, 2023)May 7, 2023May 7, 2023
Monte A JackelinJackeltaxlawTax Court Clarifies What A Profits Interest IsThe U.S. Tax Court has held in ES NPA Holding, T.C. Memo 2023–55, that an interest in a partnership granted for services was a profits…May 4, 2023May 4, 2023
Monte A JackelinJackeltaxlawTAX NOTES FEDERAL AND TAX NOTES TODAY FEDERAL : COLLECTION OF LETTERS TO THE EDITORThis is a collection of links to letters to the editor of Tax Notes Federal that I have written over the past decade and a half. They…Mar 20, 2023Mar 20, 2023
Monte A JackelinJackeltaxlawStatutory Conflicts, Interpretation Animate Recent IRS Guidance(For a parallel analysis of these issues in my latest letter to the editor of Tax Notes Federal, see my letter to the editor, here).Mar 18, 2023Mar 18, 2023
