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Full-Text Articles in Law
Why The Corporate Amt Should Be Retained, Reuven S. Avi-Yonah
Why The Corporate Amt Should Be Retained, Reuven S. Avi-Yonah
Articles
The corporate AMT is under attack. Repeal has been proposed by the White House, endorsed by the ABA/AICPA/TEI tax simplification project, and included in the stimulus bill passed by the House of Representatives. Repeal is supported on two principal grounds: That the corporate AMT increases complexity, and that it is pro-cyclical.
Point & Counterpoint - Plaintiff's Attorney Fees And Costs, Deborah A. Geier
Point & Counterpoint - Plaintiff's Attorney Fees And Costs, Deborah A. Geier
Law Faculty Articles and Essays
Discusses a series of recent and controversial cases that raised the issue of how plaintiffs must treat attorney fees and costs that are paid out of otherwise includable settlement or litigation awards.