This section contains papers written by members of the Statistics of Income Division of the IRS, as well as others, and presented at the 2006 National Tax Association Annual Conference. The views expressed in these papers are those of the authors and are not necessarily the official positions of the Internal Revenue Service. All papers are available as PDF files. A free Adobe Acrobat Reader is available for download, if needed. All Tables are available as Excel files. A free Excel Viewer is available for download, if needed. Citations are included in the papers. For more information about a paper, please send us an email message. Papers Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses PDF Martha Eller Gangi, Kimberly A. Henry, and Brian G. Raub Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples PDF Matthew L. Scoffic An Analysis of the Free File Program PDF Michelle S. Chu and Melissa M. Kovalick Papers by Year 2007 / 2006 / 2005 / 2004 / 2003 / 2002
