A publication of the SJSU MST Program

Our journal can now also be found on the SJSU ScholarWorks website: 

http://scholarworks.sjsu.edu/sjsumstjournal/ 

 

Welcome to the Twelfth Issue of The Contemporary Tax Journal

      Volume 8, No. 1 ~ Winter 2019


CONTENTS

Complete issue in pdf  (or individual articles below).

Front matter (letter from the editor, masthead, etc.)  (pdf )

TAX ENLIGHTENMENT

  • Section 1031 Like-Kind Exchange (pdf
  • Taxation of Cryptocurrency Hard Forks (pdf)
  • Tax Treaties and Special Considerations for Unemployment Income, Foreign Students, and Academic Employees (pdf)
  • Short Sales and Cancellation of Debt Income (pdf)

ARTICLES  

  • Section 195 (pdf)
  • Fun Tax Facts (pdf)
  • Roger CPA Review (pdf)

 FEATURE

  • Summaries for the 6th Annual IRS-SJSU Small Business Tax Institute  (pdf)
 FOCUS ON TAX POLICY
  •  H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act (pdf)

TAX MAVEN

  • The Contemporary Tax Journal's Interview with Eileen Marshall (pdf)