Ellen P. Aprill

Publications

• The Taxing Question of Income: Historical Insights on the Meaning of “Income” May Preserve the Income Tax
  84 MD. L. REV. ONLINE (2024) · Maryland Law Review Online · 2024
• Governmental and Semi-Governmental Federal Charitable Entities
  74 UC L.J. 1555 (2023) · UC Law Journal · 2023
• Revisiting Federal Tax Treatment of States, Political Subdivisions, and Their Affiliates
  23 FLA. TAX REV. (2020) · Florida Tax Review · 2020

• The Tax Legislative Process: A Byrd’s Eye View
  81 LAW & CONTEMP. PROBS. 99 (2018) · Law and Contemporary Problems · 2018
• King v. Burwell and Tax Court Review of Regulations
  2015 PEPP. L. REV. 6 (2015) · Pepperdine Law Review · 2015
• A Case Study of Legislation vs. Regulation: Defining Political Campaign Intervention Under Federal Tax Law
  63 DUKE L.J. 1635 (2014) · Duke Law Journal · 2014
• Reforming the Charitable Contribution Substantiation Rules
  14 FLA. TAX REV. (2013) · Florida Tax Review · 2013
• Why the IRS Should Want to Develop Rules regarding Charities and Politics
  62 CASE W. RES. L. REV. 643 (2012) · Case Western Reserve Law Review · 2012
• In Memoriam: David P. Leonard
  43 LOY. L. A. L. REV. 715 (2010) · Loyola of Los Angeles Law Review · 2010

• What Critiques of Sarbanes-Oxley Can Teach About Regulation of Nonprofit Governance
  76 FORDHAM L. REV. 765 (2007) · Fordham Law Review · 2007
• Post-Disaster Tax Legislation: A Series of Unfortunate Events
  56 DUKE L.J. 51 (2006) · Duke Law Journal · 2006
• The Interpretive Voice
  38 LOY. L. A. L. REV. 2081 (2005) · Loyola of Los Angeles Law Review · 2005
• Introduction
  38 LOY. L. A. L. REV. 1899 (2005) · Loyola of Los Angeles Law Review · 2005
• Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines
  54 SMU L. REV. 9 (2001) · SMU Law Review · 2001

• Memorial Dedication—The Role of a Lawyer: A Tribute to Justice William J. Brennan, Jr.
  31 LOY. L. A. L. REV. 723 (1998) · Loyola of Los Angeles Law Review · 1998
• Muffled Chevron: Judicial Review of Tax Regulations
  3 FLA. TAX REV. (1998) · Florida Tax Review · 1998