2022 WRITING COMPETITION RULES
1. Eligibility/Topics
Papers must be written by full or part-time students pursuing a degree at the graduate level (J.D., L.L.M., S.J.D, M.S.T., MTA, Masters of Taxation, or similar program), on a topic involving the application of United States tax rules to international activities.
- Papers must be no more than 40 typewritten pages in length (double-spaced in 12 pt. font), including footnotes and appendices (both of which may be single-spaced), and in proper citation form.
- Papers written in connection with a school course or seminar offered during the 2021-22 academic year (including independent study and 2022 summer school courses) are eligible for the IFA Competition.
- Papers based on research or other work done in connection with law firms or other employment are eligible for the IFA Competition, as are papers evolving from moot court or legal clinic involvement. Any such papers, however, must be in the form of a scholarly article. Client-specific work products (e.g., briefs, legal memoranda, opinion letters, etc.) will not be accepted.
- Student papers submitted for publication in law reviews or other legal journals or periodicals are eligible for the IFA Competition, provided that the version submitted shall not reflect any changes made to the paper after submission of the manuscript to any publication.
- Student papers submitted to other competitions are eligible for the IFA Competition.