Vol. 27

ARTICLES

Constructive Dividend Doctrine from an Intergrationist Perspective
Anthony P. Polito

--Page 1

I.R.C. Section 1014(E) and Gifted Property Reconveyed in Trust
Mark R. Siegel

--Page 33

Penalty Protection Opinions and Advisor Conflicts of Interest
David T. Moldenhauer

--Page 55

Failing Corporate Tax Transparency and the Immediate Need to Reduce Overburdening Duplicative Tax Reporting Requirements
Ilya A. Lipin

--Page 119

Achieving Meaningful Civil Tax Penalty Reform and Making It Stick
Jeremiah Coder

--Page 153