B. A. Wells

Publications

• The Past and Future of Taxing "Incomes"
  104 N. C. L. REV. 1 (2025) · North Carolina Law Review · 2025
• The Enigma of the United States, Base Erosion, and Global Tax Cooperation
  57 LOY. L. A. L. REV. 673 (2024) · Loyola of Los Angeles Law Review · 2024
• Revisiting the Interaction of the Interest Expense Deduction and the Foreign Tax Credit
  26 FLA. TAX REV. (2023) · Florida Tax Review · 2023

• Reform of Section 355
  68 AM. U. L. REV. (2018) · American University Law Review · 2018
• Abandoned but Not Forgotten: Improperly Plugged and Orphaned Wells May Pose Serious Concerns for Shale Development
  8 MICH. J. ENVTL. & ADMIN. L. 115 (2018) · Michigan Journal of Environmental & Administrative Law · 2018
• International Tax Reform by Means of Corporate Integration
  20 FLA. TAX REV. (2017) · Florida Tax Review · 2017
• The Foreign Tax Credit War
  2016 BYU L. REV. 1895 (2016) · BYU Law Review · 2016
• Revisiting Section 367(d): How Treasury Took the Bite Out of Section 367(d) and What Should Be Done About It
  16 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• Tax Base Erosion: Reformation of Section 482's Arm's Length Standard
  15 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• Disposable Personal Goodwill, Frosty the Snowman, and <i>Martin Ice Cream</i> All Melt Away in the Bright Sunlight of Analysis
  91 NEB. L. REV. (2012) · Nebraska Law Review · 2012

• Economic Substance Doctrine: How Codification Changes Decided Cases
  10 FLA. TAX REV. (2007) · Florida Tax Review · 2007

• Widow's Right to Dower in an Oil and Gas Lease--Van Camp v. Evans
  37 KY. L.J. (1949) · Kentucky Law Journal · 1949