Jay A. Soled

Publications

• Reform the Grantor Trust Rules
  50 ACTEC L.J. (2025) · ACTEC Law Journal · 2025
• AI and the Regulation of Tax Return Preparers
  28 FLA. TAX REV. (2025) · Florida Tax Review · 2025
• Tax Compliance, Social Norms, and Influencers
  103 NEB. L. REV. 595 (2025) · Nebraska Law Review · 2025
• The Nation’s Transfer Tax Regime and the Tax Gap
  76 OKLA. L. REV. 699 (2024) · Oklahoma Law Review · 2024
• Unauthorized Tax Elections
  70 BUFF. L. REV. 985 (2022) · Buffalo Law Review · 2022
• Substance Over Form in Transfer Tax Adjudication
  55 LOY. L. A. L. REV. 609 (2022) · Loyola of Los Angeles Law Review · 2022
• The Strange and Curious Tax Treatment of Investment Expenses
  67 VILL. L. REV. 101 (2022) · Villanova Law Review (1956 - ) · 2022
• The IRS’s Voluntary Disclosure Program: Need for Codification
  37 GA. ST. U. L. REV. 957 (2021) · Georgia State University Law Review · 2021
• Upstream Tax Planning: A Case Study of Why Congress Should Institute a General Anti-Abuse Rule
  99 N. C. L. REV. 643 (2021) · North Carolina Law Review · 2021
• Workplace Transformation And Its Tax Compliance Implications
  66 VILL. L. REV. 575 (2021) · Villanova Law Review (1956 - ) · 2021
• The Federal Estate Tax Exemption and the Need for Its Reduction
  47 FLA. ST. U. L. REV. (2020) · Florida State University Law Review · 2020

• Advocating a Carryover Tax Basis Regime
  93 NOTRE DAME L. REV. 109 (2017) · Notre Dame Law Review · 2017
• W(h)ither the Tax Gap?
  92 WASH. L. REV. 521 (2017) · Washington Law Review · 2017
• Revisiting the Taxation of Fringe Benefits
  91 WASH. L. REV. 761 (2016) · Washington Law Review · 2016
• Asset Preservation and the Evolving Role of Trusts in the Twenty-First Century
  72 WASH. & LEE L. REV. 257 (2015) · Washington and Lee Law Review · 2015
• Tax Basis Determinations, Pass-Through Entities, andTaxpayer Noncompliance
  40 OHIO N. U. L. REV. (2014) · Ohio Northern University Law Review · 2014
• The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance
  14 FLA. TAX REV. (2013) · Florida Tax Review · 2013
• Surrogate Taxation and the Second-Best Answer to the In-Kind Benefit Valuation Riddle
  2012 BYU L. REV. 153 (2012) · BYU Law Review · 2012
• Implications of Discovering Unreported Income, Improper Deductions, and Hidden Assets upon a Taxpayer's Death
  44 GA. L. REV. (2010) · Georgia Law Review · 2010

• Tax Shelter Malpractice Cases and Their Implications for Tax Compliance
  58 AM. U. L. REV. (2008) · American University Law Review · 2008
• Call for the Gradual Phase-Out of All Paper Tax Information Statements
  10 FLA. TAX REV. (2007) · Florida Tax Review · 2007
• A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference
  7 FLA. TAX REV. (2006) · Florida Tax Review · 2006
• Debunking the Basis Myth Under the Income Tax
  81 IND. L.J. (2006) · Indiana Law Journal · 2006
• Reforming the Grantor Trust Rules
  76 NOTRE DAME L. REV. 375 (2001) · Notre Dame Law Review · 2001
• The Minimum Distribution Rules and Their Critical Role in Controlling the Floodgates of Qualified Plan Wealth
  2000 BYU L. REV. 587 (2000) · BYU Law Review · 2000