- United States Tax Court holds that properties acquired in tax lien sale by an LLC are not subject to capital gains rates, but rather income tax rates, because the properties are held primarily for sale.
- Real Taxes on Virtual Currencies: What Does the IRS Say?, by Nika Antonikova, Virginia Tax Review, Vol. 34, No. 3, 2014.
- Counterintuitive Tax Revenue Effect of REIT Spinoffs, by Bradley T. Borden, Tax Notes, Vol. 146, p. 381, No. 381, January 2015; Brooklyn Law School, Legal Studies Paper, No. 402.
- United States Tax Court allows partial charitable contributions deduction.
- The House Committee on Ways and Means to markup “America’s Small Business Tax Relief Act of 2015” (H.R. 636) on February 4, 2015.
