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101 Taxes [i] (2023)

handle is hein.journals/taxtm101 and id is 1 raw text is: 

















  Tax   Magazine*           Published Monthly by Wolters Kluwer



?senting the Non-Requesting Spouse in an Innocent Spouse

In-Compromise  Properly Denied
orporate Alternative Minimum Tax and OECD Pillar II
on  Appeal: APAs Are Contracts
Allection Against Interesting Assets-Trusts
cpands Determination Letter Program to 403(b) Plans
- of Tax Sales, Trade-In Credit, and Valuation of Wind
nes and Wind Farms
?ssing Newly Discovered Unreported Gifts on the 706