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 Elevnth Issue of The Contemporary Tax Journal

      Volume 7, No. 1 ~ Winter 2018


CONTENTS

 Complete issue in pdf (or individual articles below).

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

TAX ENLIGHTENMENT

  • Tax Treatment of High-Tech Start-Up Costs (pdf)
  • R&D Credit Against Payroll Tax Liabilities - The Payroll Tax Credit (pdf)
  • Who Truly Benefits from the Mortgage Interest Deduction? (pdf)

ARTICLES 

  • Why Section 179(b)(3)(A)'s Business Income Limitation Does Not Apply to Partnerships and S Corporations (pdf
  • Latent Semantic Analysis: A Big Data Opportunity for Tax Research (pdf)

 FEATURE

  • Summaries for the 2017 IRS-SJSU Small Business Tax Institute (pdf)
FOCUS ON TAX POLICY
  •  Analysis of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act (pdf)
  • Analysis of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act of 2017 (pdf)
  • Analysis of S.1352 - 115th Congress (2017-2018) Apprenticeship and Jobs Training Act of 2017 (pdf)

TAX MAVEN

  • The Contemporary Tax Journal's Interview with Mr. Jim Fuller (pdf)