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Full-Text Articles in Law
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Buffalo Law Review
No abstract provided.
Phantom Income And Domestic Support Obligations, Timothy M. Todd
Phantom Income And Domestic Support Obligations, Timothy M. Todd
Buffalo Law Review
The tax code is designed to raise government revenue. Domestic support obligations (DSOs)—namely, child support and spousal support—are designed to ameliorate the financial burdens that arise upon divorce. To determine the amount of domestic support obligations, statutes often refer to commonly used taxation concepts, such as “income.”
Courts determining domestic support obligations have been confronted with the question of how to treat “phantom income”—that is, amounts that are includible as gross income under the federal tax code but that have not resulted in any actual current cash receipt. Individuals obligated to make domestic support payments have argued that phantom income …
Failed Charity: Taking State Tax Benefits Into Account For Purposes Of The Charitable Deduction, Roger Colinvaux
Failed Charity: Taking State Tax Benefits Into Account For Purposes Of The Charitable Deduction, Roger Colinvaux
Buffalo Law Review
The Tax Cuts and Jobs Act (TCJA) substantially limited the ability of individuals to deduct state and local taxes (SALT) on their federal income tax returns. Some states are advancing schemes to allow taxpayers a state tax credit for contributions to a charity controlled by the state. The issue is whether state tax benefits are deductible as a charitable contribution for purposes of the federal income tax. Under a general rule of prior law—the full deduction rule—state tax benefits were ignored for purposes of the charitable deduction. If the full deduction rule is applied to the state workaround schemes, then …
A Way Forward For Tax Law And Economics? A Response To Osofsky's "Frictions, Screening, And Tax Law Design", David Gamage
A Way Forward For Tax Law And Economics? A Response To Osofsky's "Frictions, Screening, And Tax Law Design", David Gamage
Buffalo Law Review
No abstract provided.
Who's Naughty And Who's Nice? Frictions, Screening, And Tax Law Design, Leigh Osofsky
Who's Naughty And Who's Nice? Frictions, Screening, And Tax Law Design, Leigh Osofsky
Buffalo Law Review
No abstract provided.
The Role Tax Preparers Play In Taxpayer Compliance: An Empirical Investigation With Policy Implications, Sagit Leviner
The Role Tax Preparers Play In Taxpayer Compliance: An Empirical Investigation With Policy Implications, Sagit Leviner
Buffalo Law Review
No abstract provided.
The Power To Tax Is The Power To Foreclose: Reuniting Law And Logic In Tribal Immunity From Suit, Mary E. Saitta
The Power To Tax Is The Power To Foreclose: Reuniting Law And Logic In Tribal Immunity From Suit, Mary E. Saitta
Buffalo Law Review
No abstract provided.
Taxing Facebook Code: Debugging The Tax Code And Software, Xuan-Thao Nguyen, Jeffrey A. Maine
Taxing Facebook Code: Debugging The Tax Code And Software, Xuan-Thao Nguyen, Jeffrey A. Maine
Buffalo Law Review
No abstract provided.
Tax Equity, Anthony C. Infanti
The Region And Taxation: School Finance, Cities, And The Hope For Regional Reform, Myron Orfield
The Region And Taxation: School Finance, Cities, And The Hope For Regional Reform, Myron Orfield
Buffalo Law Review
No abstract provided.
Taxing Risk: An Approach To Variable Insurance Reform, Charlene D. Luke
Taxing Risk: An Approach To Variable Insurance Reform, Charlene D. Luke
Buffalo Law Review
No abstract provided.
Agenda Setting In Supreme Court Tax Cases: Lessons From The Blackmun Papers, Nancy C. Staudt
Agenda Setting In Supreme Court Tax Cases: Lessons From The Blackmun Papers, Nancy C. Staudt
Buffalo Law Review
No abstract provided.
Education Expense Epiphanies, Malcolm L. Morris
Education Expense Epiphanies, Malcolm L. Morris
Buffalo Law Review
No abstract provided.
Restoring Tortiously Damaged Human Capital Tax-Free Under Internal Revenue Code Section 104(A)(2)'S New Physical Injury Requirement, F. Philip Manns Jr.
Restoring Tortiously Damaged Human Capital Tax-Free Under Internal Revenue Code Section 104(A)(2)'S New Physical Injury Requirement, F. Philip Manns Jr.
Buffalo Law Review
No abstract provided.
Deductibility Of Loan Origination Costs, Alan B. Rosenthal
Deductibility Of Loan Origination Costs, Alan B. Rosenthal
Buffalo Law Review
No abstract provided.
Distinguishing Interest From Damages: A Proposal For A New Perspective, Alice G. Abreu
Distinguishing Interest From Damages: A Proposal For A New Perspective, Alice G. Abreu
Buffalo Law Review
No abstract provided.
Tefra And The Origination Clause: Taking The Oath Seriously, Thomas L. Jipping
Tefra And The Origination Clause: Taking The Oath Seriously, Thomas L. Jipping
Buffalo Law Review
No abstract provided.
Federal Tax Liens And State Homestead Exemptions: The Aftermath Of United States V. Rodgers, Terrence C. Brown-Steiner
Federal Tax Liens And State Homestead Exemptions: The Aftermath Of United States V. Rodgers, Terrence C. Brown-Steiner
Buffalo Law Review
No abstract provided.
Tax Superiority In Bankruptcy—A Study Of Business Bankruptcy Distributions In The Southern And Western Districts Of New York, Peter D. Wolfson
Tax Superiority In Bankruptcy—A Study Of Business Bankruptcy Distributions In The Southern And Western Districts Of New York, Peter D. Wolfson
Buffalo Law Review
No abstract provided.
The Impact Of Canadian Income Tax Law On Domestic Subsidiaries Of U.S. Corporations—B.C. And A.D., James A. Rendall
The Impact Of Canadian Income Tax Law On Domestic Subsidiaries Of U.S. Corporations—B.C. And A.D., James A. Rendall
Buffalo Law Review
No abstract provided.
Burden Of Proof In Tax Litigation: Offset And Equitable Recoupment, Richard M. Johnson
Burden Of Proof In Tax Litigation: Offset And Equitable Recoupment, Richard M. Johnson
Buffalo Law Review
No abstract provided.
"Property" In The Capital Asset Definition: Influence Of "Fruit And Tree", Louis A. Del Cotto
"Property" In The Capital Asset Definition: Influence Of "Fruit And Tree", Louis A. Del Cotto
Buffalo Law Review
No abstract provided.
Taxation—Unconstitutional License Fees Recoverable In Absence Of Formal Protest, Joseph S. Forma
Taxation—Unconstitutional License Fees Recoverable In Absence Of Formal Protest, Joseph S. Forma
Buffalo Law Review
Five Boros Elec. Contractors Ass'n Inc. v. City of New York, 12 N.Y.2d 146, 187 N.E.2d 774, 237 N.Y.S.2d 315 (1963).
Some Reflections About The Impact Of Federal Taxation On American Private Law, Joseph T. Sneed
Some Reflections About The Impact Of Federal Taxation On American Private Law, Joseph T. Sneed
Buffalo Law Review
The James McCormick Mitchell Lecture, delivered at the Statler Hilton Hotel, Buffalo, New York, November 16, 1962.
Commentaries On Professor Sneed's Lecture, Donald C. Lubick
Commentaries On Professor Sneed's Lecture, Donald C. Lubick
Buffalo Law Review
No abstract provided.
Commentaries On Professor Sneed's Lecture, Ernest J. Brown
Commentaries On Professor Sneed's Lecture, Ernest J. Brown
Buffalo Law Review
No abstract provided.
Preface, J. D. Hyman
Commentaries On Professor Sneed's Lecture, Walter J. Blum
Commentaries On Professor Sneed's Lecture, Walter J. Blum
Buffalo Law Review
No abstract provided.
Professor Sneed's Reply, Joseph T. Sneed
The Need For A Court Of Tax Appeals: An Argument And A Study, Louis A. Del Cotto
The Need For A Court Of Tax Appeals: An Argument And A Study, Louis A. Del Cotto
Buffalo Law Review
No abstract provided.