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Articles 1 - 30 of 41
Full-Text Articles in Entire DC Network
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
St. John's Law Review
(Excerpt)
This Article contributes to the tax legal literature by providing an analysis of labor unions and how we tax them. Although labor unions as a whole are a very small part of our economy and tax system, by looking at one narrow section of the tax-exempt sector we can shed light on the rest of the exempt sector. Additionally, although most tax policy scholarship focuses on one of three values—equity in an economic sense, efficiency in an economic sense, and administrability—I focus primarily on the value of equity in a governance sense.
I argue that, at least in the …
Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James
Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy The Requirements For The Religious Tax Exemption?, Vaughn E. James
The Catholic Lawyer
No abstract provided.
Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran
Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran
The Catholic Lawyer
No abstract provided.
Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney
Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney
The Catholic Lawyer
No abstract provided.
Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran
Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran
The Catholic Lawyer
No abstract provided.
Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings
Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings
The Catholic Lawyer
No abstract provided.
Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld
Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld
The Catholic Lawyer
No abstract provided.
Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi
Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi
The Catholic Lawyer
No abstract provided.
Ubit Update, Deirdre Dessingue Halloran
Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought
Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought
The Catholic Lawyer
No abstract provided.
The Enforcement Of Irs Summonses And Section 7609, Madeline Tusa
The Enforcement Of Irs Summonses And Section 7609, Madeline Tusa
St. John's Law Review
(Excerpt)
This Note argues that because the Tenth Circuit decision ignores important policy concerns dealing with the efficiency of the IRS, failing to comply with notice requirements under Section 7609(a) should be analyzed under the totality of the circumstances standard. Part I discusses the history and development of Section 7609(a) and notice requirements for third-party summonses in IRS investigations. Part II outlines the general requirements for the enforcement of an IRS summons and how Section 7609(a) is analyzed in light of those requirements. Part III discusses the current circuit split and the significance of each respective court’s holdings and reasoning. …
Abuses In The Area Of Charitable Solicitation, Robert I. Brauer
Abuses In The Area Of Charitable Solicitation, Robert I. Brauer
The Catholic Lawyer
No abstract provided.
Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan
Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan
The Catholic Lawyer
No abstract provided.
Ogc Issues Roundtable, Deirdre Halloran
Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran
Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran
The Catholic Lawyer
No abstract provided.
Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr.
Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr.
The Catholic Lawyer
No abstract provided.
Update On Tax Developments: Exempt Organizations, Milton Cerny, Esquire
Update On Tax Developments: Exempt Organizations, Milton Cerny, Esquire
The Catholic Lawyer
No abstract provided.
An Analysis Of Presbyterian & Reformed Publishing Company V. Commissioner, Gary S. Marx
An Analysis Of Presbyterian & Reformed Publishing Company V. Commissioner, Gary S. Marx
The Catholic Lawyer
No abstract provided.
Discrete Tax Issues For Clergy And Religious, Deirdre A. Dessingue, Esq.
Discrete Tax Issues For Clergy And Religious, Deirdre A. Dessingue, Esq.
The Catholic Lawyer
No abstract provided.
Constitutionality Of Legislation Denying Tax Exempt Status To Racially Discriminatory Schools, Eileen M. Hanrahan, Esq.
Constitutionality Of Legislation Denying Tax Exempt Status To Racially Discriminatory Schools, Eileen M. Hanrahan, Esq.
The Catholic Lawyer
No abstract provided.
Tax Exemption And Racial Discrimination, John A. Liekweg, Esq.
Tax Exemption And Racial Discrimination, John A. Liekweg, Esq.
The Catholic Lawyer
No abstract provided.
An Overview Of The Tax Status Of Exempt Organizations, Milton Cerny, Esq., Exempt Organizations, Internal Revenue Service
An Overview Of The Tax Status Of Exempt Organizations, Milton Cerny, Esq., Exempt Organizations, Internal Revenue Service
The Catholic Lawyer
No abstract provided.
Internal Revenue Service Developments, Deirdre A. Dessingue, Assistant General Counsel, United States Catholic Conference
Internal Revenue Service Developments, Deirdre A. Dessingue, Assistant General Counsel, United States Catholic Conference
The Catholic Lawyer
No abstract provided.
Report On Tax And Litigation Developments, George E. Reed, Consultant, Office Of The General Counsel, United States Catholic Conference
Report On Tax And Litigation Developments, George E. Reed, Consultant, Office Of The General Counsel, United States Catholic Conference
The Catholic Lawyer
No abstract provided.
Revenue Ruling 78-248, Thomas A. Horkan, Executive Director, Florida Catholic Conference
Revenue Ruling 78-248, Thomas A. Horkan, Executive Director, Florida Catholic Conference
The Catholic Lawyer
No abstract provided.
Revenue Ruling 78-248: The Congress And The Constitution Be Damned, Alfred L. Scanlan, Shea & Gardner, Washington, D.C.
Revenue Ruling 78-248: The Congress And The Constitution Be Damned, Alfred L. Scanlan, Shea & Gardner, Washington, D.C.
The Catholic Lawyer
No abstract provided.
Tax Exemptions Of Private Schools - The Impact Of Internal Revenue Service Proposals On The Catholic School System, John S. Nolan, Miller And Chevalier, Washington, D.C.
Tax Exemptions Of Private Schools - The Impact Of Internal Revenue Service Proposals On The Catholic School System, John S. Nolan, Miller And Chevalier, Washington, D.C.
The Catholic Lawyer
No abstract provided.
Update On Unemployment Compensation, Thomas A. Rayer, Denechaud & Denechaud, New Orleans, Louisiana
Update On Unemployment Compensation, Thomas A. Rayer, Denechaud & Denechaud, New Orleans, Louisiana
The Catholic Lawyer
No abstract provided.
Proposed Internal Revenue Service Procedure Regarding Revocation Of Tax Exempt Status For Private Schools Which Discriminate On The Basis Of Race, David L. Anderson
Proposed Internal Revenue Service Procedure Regarding Revocation Of Tax Exempt Status For Private Schools Which Discriminate On The Basis Of Race, David L. Anderson
The Catholic Lawyer
No abstract provided.
Tax Impact On Charitable Organizations, Honorable Barber Conable
Tax Impact On Charitable Organizations, Honorable Barber Conable
The Catholic Lawyer
No abstract provided.