Part of the Institute’s Federal Tax Project, this work addresses structural questions involved in applying the federal income tax in an international context..Focusingon  both foreign persons and the foreign income of United States person, the study contributed directly to the development of several provisions that were included in the Tax Reform Act of 1986. 

Part of the Institute’s Federal Tax Project, this work combines a thorough analysis and critique of the current tax law governing transactions among corporations and their investors with carefully worked out proposals for eliminating present inconsistencies and inequities. The proposals call for substantial change in the tax treatment of corporate acquisitions and dispositions and reflect a wide consensus in support of the elimination of the hyper-technical and easily manipulated reorganization provisions of law.

Part of the Institute’s Federal Tax Project , this work is primarily concerned with reducing the availability of the private trust as a tax shelter for the wealthy while preserving its use as a means of providing prudent management of assets for the benefit of those who cannot satisfactorily manage the assets themselves. Among the innovations proposed are elimination of the complicated "throwback" rule and tier system of present law, the consolidation for tax purposes of multiple trusts established by a single creator, and the taxation of income to the trust in specified situations during the creator’s lifetime at the creator’s marginal rate

Part of the Institute’s Federal Tax Project , this work includes multiple proposals on the taxation of partners. The unifying thesis for the book is that the income of a partnership should, so far as feasible, be taxed to the partners as though each of them was directly conducting his or her proportionate share of the partnership business. While countervailing factors may call for deviation from this "pass through" model, much of the book is devoted to appraising the adequacy of the reasons for particular departures, both those presently in force and those proposed.

Part of the Institute’s Federal Tax Project, this work was a response to calls for repeal of the tax on certain generation-skipping transfers. Extensive in scope, the Study took an objective look at the equity, efficacy and administrability criteria of this tax.

Part of the Institute’s Federal Tax Project, this work provides Reporters’ recommendations focused on Estate and Gift Tax provisions. It also includes historical studies, evaluations, and criticisms of dual tax and unified tax systems, as well as accessions tax system.