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Articles 1 - 30 of 84
Full-Text Articles in Law
The Strange And Curious Tax Treatment Of Investment Expenses, Jay A. Soled, Mallory A. Morris
The Strange And Curious Tax Treatment Of Investment Expenses, Jay A. Soled, Mallory A. Morris
Villanova Law Review
No abstract provided.
Workplace Transformation And Its Tax Compliance Implications, Jay A. Soled
Workplace Transformation And Its Tax Compliance Implications, Jay A. Soled
Villanova Law Review
No abstract provided.
Puff, Puff, Tax: Internal Revenue Code Section 280e Penalizes State-Sanctioned Marijuana Companies And Undermines The Ability-To-Pay Principle, Joseph E. Thomas
Puff, Puff, Tax: Internal Revenue Code Section 280e Penalizes State-Sanctioned Marijuana Companies And Undermines The Ability-To-Pay Principle, Joseph E. Thomas
Villanova Law Review
No abstract provided.
Social Justice And The Low-Income Taxpayer, W. Edward Afield
Social Justice And The Low-Income Taxpayer, W. Edward Afield
Villanova Law Review
No abstract provided.
"Works For Me": What's Next For Pennsylvania Corporate Tax Liabilities After Nextel Communications Of The Mid-Atlantic V. Commonwealth, Riley Bauer
Villanova Law Review
No abstract provided.
Martin Luther King, Jr. Lecture - "Skin In The Tax Game": Invisible Taxpayers? Invisible Citizens?, Mildred Wigfall Robinson
Martin Luther King, Jr. Lecture - "Skin In The Tax Game": Invisible Taxpayers? Invisible Citizens?, Mildred Wigfall Robinson
Villanova Law Review
No abstract provided.
Not Just Whistling Dixie: The Case For Tax Whistleblowers In The States, Dennis J. Ventry Jr.
Not Just Whistling Dixie: The Case For Tax Whistleblowers In The States, Dennis J. Ventry Jr.
Villanova Law Review
No abstract provided.
Tax Evaded In The Federal Tax Crimes Sentencing Process And Beyond, John A. Townsend
Tax Evaded In The Federal Tax Crimes Sentencing Process And Beyond, John A. Townsend
Villanova Law Review
No abstract provided.
Clash For Cash: The Conflict Over Tax Whistleblower Contracts, Jeremiah Coder
Clash For Cash: The Conflict Over Tax Whistleblower Contracts, Jeremiah Coder
Villanova Law Review
No abstract provided.
Loving V. Irs: The Treasury Department's Authority To Regulate Tax Return Preparation Conduct Of Commercial Return Preparers, Lawrence B. Gibbs
Loving V. Irs: The Treasury Department's Authority To Regulate Tax Return Preparation Conduct Of Commercial Return Preparers, Lawrence B. Gibbs
Villanova Law Review
No abstract provided.
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Villanova Law Review
No abstract provided.
Sentencing In Tax Cases After Booker: Striking The Right Balance Between Uniformity And Discretion, Scott A. Schumacher
Sentencing In Tax Cases After Booker: Striking The Right Balance Between Uniformity And Discretion, Scott A. Schumacher
Villanova Law Review
No abstract provided.
A Preference For Deference: The Benefits Of The First Circuit's Customized Standard Of Review For Collection Due Process Appeals In Dalton V. Commissioner, Adam M. Cole
Villanova Law Review
No abstract provided.
Symposium Introduction: Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Symposium Introduction: Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Villanova Law Review
No abstract provided.
Some Suggestions For Tax Reform, Michael C. Durst
Some Suggestions For Tax Reform, Michael C. Durst
Villanova Law Review
No abstract provided.
Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr.
Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr.
Villanova Law Review
No abstract provided.
Sniping Down Ignorance Claims: The Third Circuit In United States V. Stadtmauer Upholds Willful Blindness Instructions In Criminal Tax Cases, Rachel Zuraw
Villanova Law Review
The article presents information on the criminal tax cases and the claims of ignorance of relevant legal duties or misunderstanding. The complexities in the tax code of the U.S., interpretation of willful blindness by the U.S. courts and the standard for conviction are discussed. The non-tax fraud case law, strict interpretation of conscious avoidance in tax statutes and the duty implicitly imposed on taxpayers are also discussed with reference to the trial of Cheek v. United States.
Is United States Corporate Tax Policy Outsourcing America - A Critical Analysis Of The Proposed Tax Holiday For Trapped Cfc Earnings, Robert Bloink
Is United States Corporate Tax Policy Outsourcing America - A Critical Analysis Of The Proposed Tax Holiday For Trapped Cfc Earnings, Robert Bloink
Villanova Law Review
THE debate about how best to reform U.S. corporate tax policy has focused almost exclusively on making U.S. corporations more competitive globally. But the debate often glosses over tax policy's effect on the ultimate beneficiaries of corporate success and failure—U.S. corporate stakeholders. The assumption often has been that healthy, competitive U.S. corporations equal healthy stakeholders—including shareholders, employees, and the U.S. populace as a whole. However, recent economic research has brought the assumption of "trickle down" success into question. This Article suggests an alternate path focused on enhancing the competitiveness of U.S. MNCs in the global economy while enhancing the welfare …
Go West: How The Irs Should Foster Innovation In Its Agents, T. Keith Fogg
Go West: How The Irs Should Foster Innovation In Its Agents, T. Keith Fogg
Villanova Law Review
No abstract provided.
The Use Of Voluntary Disclosure Initiatives In The Battle Against Offshore Tax Evasion, Leandra Lederman
The Use Of Voluntary Disclosure Initiatives In The Battle Against Offshore Tax Evasion, Leandra Lederman
Villanova Law Review
No abstract provided.
Ask For Help, Uncle Sam: The Future Of Global Tax Reporting, Susan C. Morse
Ask For Help, Uncle Sam: The Future Of Global Tax Reporting, Susan C. Morse
Villanova Law Review
No abstract provided.
The Role Of International Law And Practice In Addressing International Tax Issues In The Global Era, Charles H. Gustafson
The Role Of International Law And Practice In Addressing International Tax Issues In The Global Era, Charles H. Gustafson
Villanova Law Review
The article discusses the role of international law and practice in deciphering complex international tax policy and administration issues as of July 2011. An August 2009 deal between the U.S. and Switzerland, known as the U.S.-Swiss Agreement, is also mentioned. The international law of jurisdiction is examined as it relates to the issue of double taxation.
One Case To Rule Them All: The Ninth Circuit In Bakersfield Applies Colony To Deny The Irs An Extended Statute Of Limitations In Overstatement Of Basis Cases, Bernard J. Audet Jr.
One Case To Rule Them All: The Ninth Circuit In Bakersfield Applies Colony To Deny The Irs An Extended Statute Of Limitations In Overstatement Of Basis Cases, Bernard J. Audet Jr.
Villanova Law Review
No abstract provided.
Got Milk... Not Today: The Third Circuit Defends First Amendment Rights For Small Dairy Farmers, Jaret N. Gronczewski
Got Milk... Not Today: The Third Circuit Defends First Amendment Rights For Small Dairy Farmers, Jaret N. Gronczewski
Villanova Law Review
No abstract provided.
Innocent Spouses: A Critique Of The New Tax Laws Governing Joint And Several Tax Liability, Lily Kahng
Innocent Spouses: A Critique Of The New Tax Laws Governing Joint And Several Tax Liability, Lily Kahng
Villanova Law Review
No abstract provided.
Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll
Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll
Villanova Law Review
No abstract provided.
On Disclaimers: Let's Renounce I.R.C. Section 2518, Joan B. Ellsworth
On Disclaimers: Let's Renounce I.R.C. Section 2518, Joan B. Ellsworth
Villanova Law Review
No abstract provided.
Sheltering Social Policy In The Tax Code: The Low-Income Housing Credit, Tracy A. Kaye
Sheltering Social Policy In The Tax Code: The Low-Income Housing Credit, Tracy A. Kaye
Villanova Law Review
No abstract provided.
Greenmail, Golden Parachutes And The Internal Revenue Code: A Tax Policy Critique Of Sections 280g, 4999 And 5881, Edward A. Zelinsky
Greenmail, Golden Parachutes And The Internal Revenue Code: A Tax Policy Critique Of Sections 280g, 4999 And 5881, Edward A. Zelinsky
Villanova Law Review
No abstract provided.
How Section 469 Redefines The Tax Shelter - And How The Regulations Redefine Section 469, Thomas J. Donnelly
How Section 469 Redefines The Tax Shelter - And How The Regulations Redefine Section 469, Thomas J. Donnelly
Villanova Law Review
No abstract provided.