Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Tax Shelters And The Tax Minimization Norm: How Does The Patenting Of Tax Advice Transform The (Global) Playing Field, Linda M. Beale
Tax Shelters And The Tax Minimization Norm: How Does The Patenting Of Tax Advice Transform The (Global) Playing Field, Linda M. Beale
Law Faculty Research Publications
No abstract provided.
Demystifying Disclosure: First Steps, Ronald A. Pearlman
Demystifying Disclosure: First Steps, Ronald A. Pearlman
Georgetown Law Faculty Publications and Other Works
I have chosen to discuss tax shelter disclosure for two reasons. First, I think much of the tax shelter problem is attributable to the historic lack of effective tax enforcement. Second, unlike Weisbach, I think enhanced disclosure - that is, some level of disclosure over and above that required by current law and administrative practice would contribute to improved enforcement and increase voluntary compliance. After some preliminary comments, I discuss three functions of a mandatory tax return disclosure regime. I then address some important implementation issues. I identify potentially relevant tax compliance literature, although my review of the literature has …
A Whirlwind Tour Of The Internal Revenue Code's At-Risk And Passive Activity Loss Rules, Boris I. Bittker, Martin J. Mcmahon Jr., Lawrence A. Zelenak
A Whirlwind Tour Of The Internal Revenue Code's At-Risk And Passive Activity Loss Rules, Boris I. Bittker, Martin J. Mcmahon Jr., Lawrence A. Zelenak
UF Law Faculty Publications
After providing a glimpse at the historical computation of business operating profit or loss, the authors describe the use of tax shelters as well as legislative responses to them. The authors examine the at-risk and passive activity loss rules, detailing the scope of these rules and offering guidance in the computation of deductions and losses.