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Full-Text Articles in Law
The 2013 Irs Crisis: Where Do We Go From Here?, Donald B. Tobin
The 2013 Irs Crisis: Where Do We Go From Here?, Donald B. Tobin
Faculty Scholarship
This article argues that the IRS’s new proposed regulation on candidate-related political activities is a good first step. It creates a bright-line standard that is easy to apply and will reduce concerns that the IRS is manipulating the enforcement process for political gain. The regulation addresses serious concerns that some independent groups are circumventing disclosure laws in the code. These groups are improperly arguing that they qualify as social welfare organizations when in fact they are political organizations subject to disclosure under section 527. A better solution would be for Congress to pass broad-based campaign disclosure laws that would apply …
Taxation And Incentives In The Business Enterprise, David Gamage, Shruti Rana
Taxation And Incentives In The Business Enterprise, David Gamage, Shruti Rana
Faculty Scholarship
This book chapter discusses the tax perspective on business enterprise law with a comparative focus on the U.S. and Japan.
The Internal Revenue Service And A Crisis Of Confidence: A New Regulatory Approach For A New Era, Donald B. Tobin
The Internal Revenue Service And A Crisis Of Confidence: A New Regulatory Approach For A New Era, Donald B. Tobin
Faculty Scholarship
The Internal Revenue Service is not usually thought of as the agency charged with enforcing the nation’s campaign finance laws. It has found itself, however, at the center of a firestorm over both its involvement and its ineptitude in enforcing certain rules that regulate the campaign activities of tax-exempt organizations. For historical, legal, and practical reasons, the Internal Revenue Code regulates the political activity of tax-exempt groups, in some instances providing for disclosure of campaign donors and expenditures, and in other instances limiting the amount of political activity engaged in by tax-exempt organizations. As campaigns become more sophisticated and complicated, …