American Taxation Association

2007 ATA Midyear Meeting

Legal Research Session

Friday February 23, 2007

1:30pm-3:30pm Corte Real DEF

Twenty-Plus Questions About Schedule M-3
John O. Everett (Virginia Commonwealth), Cherie Hennig (Florida International University), and William A. Raabe (The Ohio State University)

The Tax Implications of Redating Stock Option Grant Dates and Exercise Dates
Sonja Pippin, Jeffrey Wong, and Richard Mason (all at the University of Nevada, Reno)

Criminal Prosecution of Tax Return Preparers
Nancy B. Nichols (James Madison University)

Comments on Proposed Regulation Sec. 1.263(a)

W. Eugene Seago (Virginia Tech University)

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