Corporate and Business Taxation

Stephen Lusch, University of Kentucky

Nathan Born, US Department of the Treasury

Samantha Liew, University of Connecticut

Negotiating Taxes - Eva Davoine, UC Berkeley; Sebastien Laffitte

Does Private Tax Disclosure Reduce Audit Risk? - Andrew Belnap, University of Texas at Austin; Jeff Hoopes, University of North Carolina at Chapel Hill

Private Letter Rulings: Unlocking Tax Certainty, Triggering IRS Monitoring - Jesse Gardner, jgrdnr@clemson.edu; Ryan Polk, Clemson University; Courtney Yazzie, Clemson University

When the IRS Speaks: Investor Valuation of Private Letter Rulings and Tax Opinions in Corporate Spin-offs - Shannon Chen, University of Arizona; Stephen Lusch, University of Kentucky; Frank Murphy; Junwei Xia, Texas A&M University