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Full-Text Articles in Law

The Case Against The Debt Tax, Vijay Raghavan Apr 2023

The Case Against The Debt Tax, Vijay Raghavan

Faculty Scholarship

No abstract provided.


Filing While Black: The Casual Racism Of The Tax Law, Steven A. Dean Jan 2022

Filing While Black: The Casual Racism Of The Tax Law, Steven A. Dean

Faculty Scholarship

No abstract provided.


Beyond The "Made In America Tax Plan": Gilti And International Tax Cooperation's Next Golden Age, Steven A. Dean Apr 2021

Beyond The "Made In America Tax Plan": Gilti And International Tax Cooperation's Next Golden Age, Steven A. Dean

Faculty Scholarship

No abstract provided.


Ten Truths About Tax Havens: Inclusion And The "Liberia" Problem, Steven A. Dean, Attiya Waris Jan 2021

Ten Truths About Tax Havens: Inclusion And The "Liberia" Problem, Steven A. Dean, Attiya Waris

Faculty Scholarship

No abstract provided.


Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part 2: Items 11-20), Bradley T. Borden Sep 2020

Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part 2: Items 11-20), Bradley T. Borden

Faculty Scholarship

No abstract provided.


Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part I: Items 1-10), Bradley T. Borden May 2020

Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part I: Items 1-10), Bradley T. Borden

Faculty Scholarship

No abstract provided.


Foundation Regulation In Our Age Of Impact, Dana Brakman Reiser Apr 2020

Foundation Regulation In Our Age Of Impact, Dana Brakman Reiser

Faculty Scholarship

No abstract provided.


Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden Sep 2019

Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden Sep 2019

Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden May 2019

Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden May 2019

Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden Mar 2019

Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Dynamic Legislation, Rebecca M. Kysar Mar 2019

Dynamic Legislation, Rebecca M. Kysar

Faculty Scholarship

No abstract provided.


Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden Jan 2019

Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Contribution And Distribution Flexibility And Tax Pass-Through Entities, Bradley T. Borden, Brett Freudenberg Jan 2019

Contribution And Distribution Flexibility And Tax Pass-Through Entities, Bradley T. Borden, Brett Freudenberg

Faculty Scholarship

No abstract provided.


Code Sec. 1031, The Final Code Sec. 199a Regulations, Bonus Depreciation Proposed Regulations, And Ozone Drop-Swap Cash-Outs, Bradley T. Borden Jan 2019

Code Sec. 1031, The Final Code Sec. 199a Regulations, Bonus Depreciation Proposed Regulations, And Ozone Drop-Swap Cash-Outs, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden Jan 2019

Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Section 1031 Exchanges And The 20 Percent Business Deduction Under Irc Section 199a, Bradley T. Borden Jan 2019

Section 1031 Exchanges And The 20 Percent Business Deduction Under Irc Section 199a, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Code Sec. 1031 After The 2017 Tax Act, Bradley T. Borden Jul 2018

Code Sec. 1031 After The 2017 Tax Act, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Quantitative Prediction Model Of Tax Law's Substantial Authority, Bradley T. Borden, Sang Hee Lee Apr 2018

Quantitative Prediction Model Of Tax Law's Substantial Authority, Bradley T. Borden, Sang Hee Lee

Faculty Scholarship

No abstract provided.


Effect Of Irs Nonacquiesence On Tax Planning And Reporting, Bradley T. Borden Jan 2018

Effect Of Irs Nonacquiesence On Tax Planning And Reporting, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Tax Law And The Eroding Budget Process, Rebecca M. Kysar Jan 2018

Tax Law And The Eroding Budget Process, Rebecca M. Kysar

Faculty Scholarship

No abstract provided.


Malulani And The Entrenchment Of Mechanical Analysis Of Related-Party Exchange Rules, Bradley T. Borden Jun 2017

Malulani And The Entrenchment Of Mechanical Analysis Of Related-Party Exchange Rules, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Bartell And The Expansion Of Facilitated Exchanges, Bradley T. Borden Feb 2017

Bartell And The Expansion Of Facilitated Exchanges, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Interpreting Tax Treaties, Rebecca M. Kysar May 2016

Interpreting Tax Treaties, Rebecca M. Kysar

Faculty Scholarship

No abstract provided.


Reforming Reit Taxation (Or Not), Bradley T. Borden Oct 2015

Reforming Reit Taxation (Or Not), Bradley T. Borden

Faculty Scholarship

No abstract provided.


Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean Jul 2015

Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean

Faculty Scholarship

No abstract provided.


Rethinking The Tax-Revenue Effect Of Reit Taxation, Bradley T. Borden Jan 2015

Rethinking The Tax-Revenue Effect Of Reit Taxation, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Catalogs, Alex Stein, Gideon Parchomovsky Jan 2015

Catalogs, Alex Stein, Gideon Parchomovsky

Faculty Scholarship

No abstract provided.


Probability, Professionalism, And Protecting Taxpayers, Bradley T. Borden, Dennis J. Ventry, Jr. Oct 2014

Probability, Professionalism, And Protecting Taxpayers, Bradley T. Borden, Dennis J. Ventry, Jr.

Faculty Scholarship

No abstract provided.