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CHARLOTTE CRANE
2020
Articles
- Double or Nothing: Sorting Out the Consequences of PPP Loans, Tax Notes Federal 1705, Tax Notes State 1229 (June 8, 2020).
2016
Articles
- Rethinking Integration: Some Preliminary Thoughts on Design, 94 Taxes 174 (2016).
2015
Articles
- Reviewing Roman Huret, AMERICAN TAX RESISTER (2014), 33 Law and History Review 482 (2015).
2014
Articles
- Foreword: 100 Years Under the Income Tax, 108 Northwestern University Law Review 767-771 (2014).
- Maintaining Class Actions in Tax Cases: Why Have Federal Litigants Been So Much Less Successful?, 11 Pittsburgh Tax Review 179-199 (2014).
2012
Books
- Corporate Taxation (LexisNexis 2012) (Co-authored by: Linda McKissack Beale).
2010
Articles
- Pollock, Macomber, and the Role of the Federal Courts in the Development of the Income Tax in the United Stat, 73 Law and Contemporary Problems 1-23 (2010).
2008
Articles
- Loan Proceeds as Income: A Response to Professor Dodge , 27 Virginia Tax Review 563-581 (2008).
2006
Articles
- Government Transfer Payments and Assistance: A Challenge for the Design of Broad-based Tax, 59 Smu Law Review 589-615 (2006).
- The Income Tax and the Burden of Perfection , 100 Northwestern University Law Review 171-187 (2006).
2005
Articles
- Liabilities and the Need to Keep the Income Tax Base Closed , 25 Virginia Tax Review 31-66 (2005).
2004
Articles
- In Search of Standards for Reviewing the Appraisal Process in Cook County, Illinois, 96 Nta Proceedings 352 (2004).
- Pennington v. Coxe: A Glimpse at the Federal Government at the End of the Federalist Era , 23 Virginia Tax Review 417-469 (2003).
2000
Contributions to Books
- Corporate Taxation, in Encyclopedia of Law And Economics, The Economics of Public and Tax Law, edited by Boudewijn Bouckaert and Gerrit De Geest (Edward Elgar 2000) at Volume IV, Pages 165-238.
1999
Articles
- Some Explicit Thinking About Implicit Taxes , 52 Smu Law Review 339-372 (1999).
- Protests, Refunds, and the Power of the Federal Courts , 84 Tax Notes 427-442 (July 19, 1999).
1997
Articles
- More on Accounting for the Assumption of Contingent Liability on the sale of a Business, 3 Florida Law Review 615 (1997).
1989
Articles
- Toward a Theory of the Corporate Tax Base: The Effect of a Corporate Distribution of Encumbered Property to Shareholders, 44 Tax Law Review 113 (1989).
1986
Articles
- Matching and the Income Tax Base: The Special Case of Tax Exempt Income, 5 American Journal of Tax Policy 191 (1986).