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Full-Text Articles in Law
Federal Income Tax Sum & Substance Outstanding Professor Series, West Academic, Sixth Edition, Frank Doti
Federal Income Tax Sum & Substance Outstanding Professor Series, West Academic, Sixth Edition, Frank Doti
Frank J. Doti
No abstract provided.
Federal Estate And Gift Tax Law Cd Series, Frank Doti
Federal Estate And Gift Tax Law Cd Series, Frank Doti
Frank J. Doti
No abstract provided.
California's Estate Tax Dilemma, Frank Doti, Kevin Morriss
California's Estate Tax Dilemma, Frank Doti, Kevin Morriss
Frank J. Doti
As a consequence of the Economic Growth and Tax Reconciliation Act of 2001 (2001 Tax Act), the federal government eliminated the estate tax credit for state death taxes paid after 2004. Due to an anomaly in California constitutional law, the legislature is prohibited from imposing a California estate tax as it had in the past because the California Estate Tax was tied to the federal death tax credit. The authors discuss the details of the problem and suggest alternatives to overcome the significant loss of revenue from wealthy estates.
Historical Perspective On Charity And Estate Taxes, Frank Doti
Historical Perspective On Charity And Estate Taxes, Frank Doti
Frank J. Doti
No abstract provided.
Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer, Frank J. Doti
Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer, Frank J. Doti
Frank J. Doti
Complete repeal of the federal estate tax is scheduled to take effect for a one year window during 2010. But what if the estate tax is repealed permanently? What effect would that have on testamentary charitable gifts from those who are no longer subject to the tax? Some planners suggest that with more to give, people might give more. Others argue that in the absence of a tax incentive, people will give less. In this article, Chapman University law professor Frank J. Doti examines the historical data to suggest an answer.
Law Library Guide To Tax Law Materials, Frank Doti
Law Library Guide To Tax Law Materials, Frank Doti
Frank J. Doti
No abstract provided.
Symposium: Federal Tax Policy In The New Millennium, Introduction, Frank Doti
Symposium: Federal Tax Policy In The New Millennium, Introduction, Frank Doti
Frank J. Doti
No abstract provided.
Personal Injury Income Tax Exclusion: An Analysis And Update, Frank Doti
Personal Injury Income Tax Exclusion: An Analysis And Update, Frank Doti
Frank J. Doti
No abstract provided.
Commentaries On The Law Of Accounting & Finance: 1997 Yearbook, Frank Doti
Commentaries On The Law Of Accounting & Finance: 1997 Yearbook, Frank Doti
Frank J. Doti
No abstract provided.
Personal Injury Income Tax Exclusion: An Analysis And Update, Frank J. Doti
Personal Injury Income Tax Exclusion: An Analysis And Update, Frank J. Doti
Frank J. Doti
In the Small Business Job Protection Act of 1996 Congress decided to limit the exclusion for personal injury awards in Internal Revenue Code section 104(a)(2) to any compensatory damages received on account of personal physical injuries or physical sickness. Previously the law did not contain the word "physical." Thus, Congress intended to eliminate the benefits of the exclusion for non-physical torts such as employment discrimination and defamation. Unfortunately, neither the law nor legislative history provides sufficient explanation of the meaning of "physical." The author discusses the nature of the ambiguities and suggests that the whole purpose of the exclusion is …
Does The U.S. Supreme Court's "Schleier" Decision Limit The Personal Injury Exclusion To Physical Injuries?, Frank Doti
Does The U.S. Supreme Court's "Schleier" Decision Limit The Personal Injury Exclusion To Physical Injuries?, Frank Doti
Frank J. Doti
No abstract provided.
Are Age Discrimination In Employment Recoveries Taxable?, Frank Doti
Are Age Discrimination In Employment Recoveries Taxable?, Frank Doti
Frank J. Doti
No abstract provided.
Tort Taxonomy- A New Two-Part Exclusion Test, Frank Doti
Tort Taxonomy- A New Two-Part Exclusion Test, Frank Doti
Frank J. Doti
No abstract provided.
I.R.S. Targets Attorneys For Audit, Frank Doti
Constitutionality Of The Tax Reform Act Transition Rules, Frank Doti
Constitutionality Of The Tax Reform Act Transition Rules, Frank Doti
Frank J. Doti
No abstract provided.
Tax Lien Rights Of The Irs Against A Swindler, Frank Doti
Tax Lien Rights Of The Irs Against A Swindler, Frank Doti
Frank J. Doti
No abstract provided.
Tax Tips, Frank Doti
Tax Section Update, Frank Doti
Tax Commentary, Frank Doti
Significant Income Tax Developments In 1983, Frank Doti
Significant Income Tax Developments In 1983, Frank Doti
Frank J. Doti
No abstract provided.
Interest-Free Loans And The Impact Of Hardee V. United States, Frank Doti
Interest-Free Loans And The Impact Of Hardee V. United States, Frank Doti
Frank J. Doti
No abstract provided.
Tax Commentary, Frank Doti