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Articles 1 - 30 of 34
Full-Text Articles in Law
Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel
Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel
Articles & Chapters
No abstract provided.
Expanded Reporting Obligations For Financial Institutions In The New World Of Tax Transparency, Alan Appel
Expanded Reporting Obligations For Financial Institutions In The New World Of Tax Transparency, Alan Appel
Articles & Chapters
This article looks at FinCEN's current anti-tax avoidance measures, including the new account opening requirements, along with the requirements relating to cash purchases of high-end real estate with which title insurance companies and U.S. lenders must comply.
An Empirical Study Of Modification And Termination Of Conservation Easements: What The Data Suggest About Appropriate Legal Rules, Gerald Korngold, Semida Munteanu, Lauren Smith
An Empirical Study Of Modification And Termination Of Conservation Easements: What The Data Suggest About Appropriate Legal Rules, Gerald Korngold, Semida Munteanu, Lauren Smith
Articles & Chapters
The acquisition of conservation easements by nonprofit organizations (“NPOs”) over the past twenty-five years has revolutionized the preservation of American land. Recently, however, legislatures, courts, practitioners, and commentators have debated whether and how conservation easements should be modified and even terminated. The discussion has almost always been on a theoretical level without empirical grounding and has sometimes generated much heat but little light. The discussion has lacked the necessary empirical context to allow legislatures and courts to thoughtfully develop resolutions to these issues free from sloganeering and posturing.
This article provides and analyzes a previously uncollected dataset that offers guidance …
The Geography Of Marriage, William P. Lapiana
The Geography Of Marriage, William P. Lapiana
Articles & Chapters
No abstract provided.
Improving Hedge Fund Governance, Houman B. Shadab
Improving Hedge Fund Governance, Houman B. Shadab
Articles & Chapters
This article provides a comprehensive analysis of the internal governance of hedge funds. The primary components of hedge fund governance are investors with a high propensity to exercise their short-term redemption rights; managers with high pay performance sensitivity, because they are being compensated with an annual performance-based fee plus earnings from their own investment in the funds they manage; sophisticated investors who demand quality governance; and short-term creditors and derivatives counterparties who provide close monitoring. Hedge fund governance needs the most improvement in the areas of performance reporting (valuation) and the timing of performance-fee calculations. Further, counterintuitively, in some circumstances …
L'Exit Tax Des Personnes Physiques Aux Usa, Richard C.E. Beck
L'Exit Tax Des Personnes Physiques Aux Usa, Richard C.E. Beck
Articles & Chapters
No abstract provided.
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
Articles & Chapters
No abstract provided.
Treble Damages In National Health Service Corps Contracts, Public Policy, And Hawronsky V. Commissioner, Richard C.E. Beck
Treble Damages In National Health Service Corps Contracts, Public Policy, And Hawronsky V. Commissioner, Richard C.E. Beck
Articles & Chapters
No abstract provided.
Solving The Contentious Issues Of Private Conservation Easements: Promoting Flexibility For The Future And Engaging The Public Land Use Process, Gerald Korngold
Solving The Contentious Issues Of Private Conservation Easements: Promoting Flexibility For The Future And Engaging The Public Land Use Process, Gerald Korngold
Articles & Chapters
Over the past thirty years, statutes have reversed the common law and authorized private conservation organizations to hold conservation easements "in gross." These interests allow nonprofits to control the use and development of the burdened property by preventing alterations of the natural and ecological features. Conservation easements can be held by organizations geographically distant from the restricted land.
Conservation easements bring great benefits as they support conservation, represent private initiative, yield efficiency benefits, and exemplify freedom of choice of property owners. There are costs, however: significant federal and state tax subsidies, the lack of coordinated planning and public process, class …
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
Articles & Chapters
No abstract provided.
Deductibility Of Treble Damages Paid For Breach Of National Health Service Corps Scholarship Contracts: The Misuse Of I.R.C. 265(A)(1) In Stroud V. United States And Of The Origin Of The Claim Test In Keane V. Commissioner, Richard C.E. Beck
Articles & Chapters
A deduction for treble damages paid for breach of the taxpayer's National Health Service Corps medical service obligation was erroneously denied under IRC 265(a)(1) in 'Stroud v. US', 906 F. Supp. 990 (1995). The provision does not apply because taxpayer's damages were not a cost of earning a tax-exempt scholarship which had been received many years earlier, but rather a deductible cost of buying out one employment obligation in order to earn taxable income in another. The history of IRC 265(a)(1) is analyzed and criticized. In 'Keane v. CIR', 75 TCM 2046 (1998), the taxpayer's deduction for current interest on …
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Articles & Chapters
This article examines some miscellaneous and incidental forms of income from a comparative point of view. It appears that U.S. law includes as income more types of incidental items than most other countries. The items briefly considered here are (in no particular order) found money and property, gambling gains, gains from a personal hobby, isolated criminal profits, prizes and awards for merit, damages from non-physical personal injury, and gains from sale of a personal residence. The article concludes with a more thorough examination of income from the cancellation of debts (COD income) of an individual. These items have in common …
Marriage And The Income Tax Yesterday, Today, And Tomorrow: A Primer And Legislative Scorecard, Ann F. Thomas
Marriage And The Income Tax Yesterday, Today, And Tomorrow: A Primer And Legislative Scorecard, Ann F. Thomas
Articles & Chapters
No abstract provided.
Observing Money, Marriage And Taxation, Ann F. Thomas
Observing Money, Marriage And Taxation, Ann F. Thomas
Articles & Chapters
No abstract provided.
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Articles & Chapters
No abstract provided.
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Articles & Chapters
No abstract provided.
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Articles & Chapters
No abstract provided.
Foreword, “Symposium 1999: Women, Equity And Federal Tax Policy: Open Questions.” ., Ann F. Thomas
Foreword, “Symposium 1999: Women, Equity And Federal Tax Policy: Open Questions.” ., Ann F. Thomas
Articles & Chapters
No abstract provided.
Child Care And Federal Tax Policy, Ann F. Thomas
Child Care And Federal Tax Policy, Ann F. Thomas
Articles & Chapters
No abstract provided.
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Articles & Chapters
No abstract provided.
Withholding Tax On Phantom Gain, Alan Appel, Michael Hirschfield
Withholding Tax On Phantom Gain, Alan Appel, Michael Hirschfield
Articles & Chapters
No abstract provided.
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Articles & Chapters
No abstract provided.
Tax Court Ends The ‘Cascading Royalty’ Problem, Alan Appel
Tax Court Ends The ‘Cascading Royalty’ Problem, Alan Appel
Articles & Chapters
No abstract provided.
Loan Repayment Assistance Programs For Public-Interest Lawyers: Why Does Everyone Think They Are Taxable?, Richard C.E. Beck
Loan Repayment Assistance Programs For Public-Interest Lawyers: Why Does Everyone Think They Are Taxable?, Richard C.E. Beck
Articles & Chapters
No abstract provided.
The Kiddie Tax: A Nuisance Solution To A Nonexistent Problem (Special Tax Symposium), Richard C.E. Beck
The Kiddie Tax: A Nuisance Solution To A Nonexistent Problem (Special Tax Symposium), Richard C.E. Beck
Articles & Chapters
No abstract provided.
Is Compromise Of A Tax Liability Itself Taxable? A Problem Of Circularity In The Logic Of Taxation., Richard C.E. Beck
Is Compromise Of A Tax Liability Itself Taxable? A Problem Of Circularity In The Logic Of Taxation., Richard C.E. Beck
Articles & Chapters
No abstract provided.
Withholding Net Will Now Catch More Debt Arrangements, Alan Appel
Withholding Net Will Now Catch More Debt Arrangements, Alan Appel
Articles & Chapters
When the U.S. terminated its income tax treaty with the Netherlands Antilles in 1984, there was criticism from U.S. corporations that they were being unfairly kept out of the competitive Eurobond financing market. In order to provide access to the Eurobond market, Congress enacted Section 871(h) to provide an exemption (the “portfolio interest exemption”) from the 30% withholding tax on U.S.-source income earned by a nonresident alien individual or foreign corporation that is not effectively connected with the conduct of a U.S. trade or business. Portfolio interest, under Sections 871(h) and 163(f), is any U.S.-source interest (including original issue discount) …
The Innocent Spouse Rules, Richard C.E. Beck
The Innocent Spouse Rules, Richard C.E. Beck
Articles & Chapters
No abstract provided.
Looking For The Perfect Woman: The Innocent Spouse In The Tax Court, Richard C.E. Beck
Looking For The Perfect Woman: The Innocent Spouse In The Tax Court, Richard C.E. Beck
Articles & Chapters
No abstract provided.
The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed., Richard C.E. Beck
The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed., Richard C.E. Beck
Articles & Chapters
Husbands and wives who elect to file joint federal income tax returns
are jointly and severally liable for the entire tax due. Ninety-nine
percent of married couples who file income tax returns make the election
to file jointly, and each spouse thereby incurs personal liability for
the other spouse's income taxes. This Article argues that the rule is
unfair and unjustified and should be repealed