Law Commons^™

Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.

Pass-Through Entity Update, Richard B. Robinson

William & Mary Annual Tax Conference

No abstract provided.

Federal And State Audit Issues, William L.S. Rowe, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.

S Corporations, Bryan P. Collins

William & Mary Annual Tax Conference

No abstract provided.

Justice Blackmun's Federal Tax Jurisprudence, Robert A. Green

Cornell Law Faculty Publications

During his tenure on the Supreme Court, Justice Blackmun was widely regarded as the Court's authority on tax matters. Justice Blackmun viewed tax law not merely as a technical specialty, but as a microcosm of the legal system. His numerous tax opinions involve a wide range of issues of constitutional law, criminal law, administrative procedure, court procedure, and statutory interpretation. This Article begins by discussing two of Justice Blackmun's tax opinions involving constitutional issues. Justice Blackmun refused to create special constitutional rules for tax cases. Instead, he applied generally applicable principles, but with great sensitivity to how those principles would …

Civil Procedure—The End Of The Class Action In Multi-Taxpayer Litigation Seeking Refunds Of State Taxes. Acw Inc. V. Weiss, 329 Ark. 302, 947 S.W.2d 770 (1997)., Joey Nichols

University of Arkansas at Little Rock Law Review

No abstract provided.

Flattening The Claims Of The Flat Taxers, Neil Brooks

Dalhousie Law Journal

The idea that income tax rate brackets should be flattened has gained some support among neoclassical economists, right-wing think-tanks and Canadian politicians. Those propounding the idea argue that flattening the rate structure will simplify the tax system and reduce tax avoidance and evasion. They also argue that it would usher in an era of increased economic prosperity by encouraging talented Canadians to work harder, save and invest more, and remain in Canada. In defending progressive taxation, this article takes issue with each of these claims. It concludes that the fundamental differences between those who support flat taxes and those who …

Heteronormativity And Federal Tax Policy, Nancy J. Knauer

West Virginia Law Review

No abstract provided.

Charitable Remainder Trusts: An Overview, Paul D. Callister

Faculty Works

No abstract provided.

Deducting Year 2000 Costs, Jeffrey H. Kahn

Scholarly Publications

No abstract provided.

Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson

Scholarly Publications

Medieval alchemy is popularly associated with attempts to become rich by transmuting base elements into gold. Such attempts were less than universally successful. Yet, alchemy yielded great benefits in other areas. For instance, alchemy was one of the sources of modern sciences such as pharmacology and metallurgy.' Also, the rich and profound symbology of alchemy has influenced modern psychology.

Something similar may be said of critical tax studies. Such studies have argued that the Internal Revenue Code as a whole, or significant features of it, disadvantage-intentionally or unintentionally-groups historically oppressed or ignored by American society. Some of these arguments have …

The Effects Of Tax Law Changes On Property-Casualty Insurance Prices, David F. Bradford, Kyle D. Logue

Book Chapters

One of the most important components of the balance sheet of a property-casualty insurance company is the loss reserve. In spite of what the term may suggest, a loss reserve is not a pot of funds set aside for the uncertain future. It is an accounting entry, a liability on the balance sheet. More precisely termed the unpaid-losses account, the loss reserve expresses the amount the company expects to pay out in the future to cover indemnity payments that will come due on policies already written for losses that have already been incurred and to cover the costs of dealing …

Restoring Tortiously Damaged Human Capital Tax-Free Under Internal Revenue Code Section 104(A)(2)'S New Physical Injury Requirement, F. Philip Manns Jr.

Buffalo Law Review

No abstract provided.

Internal Revenue Code Section 1259: A Legitimate Foundation For Taxing Short Sales Against The Box Or A Mere Makeover?, Simon D. Ulcickas

William & Mary Law Review

No abstract provided.

State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein

Scholarly Works

When Ed Cohen honored me with the invitation to present the principal paper on state and local taxation of electronic commerce for this conference, I was pleased to accept, but with one caveat. Because most of my waking hours over the past year seem to have been consumed by the preparation of papers addressed to state taxation of electronic commerce, I warned Ed that much of what I might have to say would not be new -- at least to me. But a funny thing happened on the way to this forum. When I set about my task to prepare …

Hocking The Halo: Implications Of The Charities' Winning Briefs In Camps Newfound/Owatonna, Inc., Evelyn Brody

All Faculty Scholarship

In Camps Newfound/Owatonna, the petitioner charity – with important assistance from friends-of-the-court charities – persuaded the Supreme Court to overturn a Maine statute that granted property tax exemption only to those charities primarily serving state residents. Camps Newfound/Owatonna, Inc. v. Town of Harrison, 117 S. Ct. 1590 (1997). Given this statute's facial discrimination, why was victory a 5-4 squeaker? The charities naturally reasoned that coming within the Commerce Clause requires proving that charities engage in commerce (particularly interstate commerce). In their focus on the financial impact of the discriminatory statute, however, the charities never offered a positive construct of property-tax …

Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption (Symposium), Evelyn Brody

All Faculty Scholarship

No abstract provided.

Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption, Evelyn Brody

All Faculty Scholarship

This piece explores the broad financial relationship between the public and the charitable sectors. Tax exemption operates as a peculiar subsidy - offering the greatest benefits to charities carrying on the most profitable activities and owning the most valuable property. Perhaps, then, the property tax and income tax exemption of charities can be explained by a 'sovereign' view of the charitable sector. Resembling the federal tax treatment of state and local governments, exemption for charities respects the independence of the nonprofit sector, and minimizes the involvement of charities in the political process. Unfortunately, the long history of Anglo American philanthropy …

All You Really Need To Know About Subchapter J You Learned From This Article, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.

Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption, Evelyn Brody

Evelyn Brody

This piece explores the broad financial relationship between the public and the charitable sectors. Tax exemption operates as a peculiar subsidy - offering the greatest benefits to charities carrying on the most profitable activities and owning the most valuable property. Perhaps, then, the property tax and income tax exemption of charities can be explained by a 'sovereign' view of the charitable sector. Resembling the federal tax treatment of state and local governments, exemption for charities respects the independence of the nonprofit sector, and minimizes the involvement of charities in the political process. Unfortunately, the long history of Anglo American philanthropy …

Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption (Symposium), Evelyn Brody

Evelyn Brody

No abstract provided.

A Requiem For The Rollover Rule: Capital Gains, Farmland Loss, And The Law Of Unintended Consequences, Christine A. Klein

Washington and Lee Law Review

No abstract provided.

Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come, Steve R. Johnson

Scholarly Publications

No abstract provided.

Impact Of Code Section 367 And The European Union's 1990 Council Directive On Tax-Free Cross-Border Mergers And Acquisitions, Samuel C. Thompson Jr.

Journal Articles

No abstract provided.

Taxation In The Bible During The Period Of The First And Second Temples, 7 J. Int'l L. & Prac. 225 (1998), Ronald Z. Domsky

UIC Law Open Access Faculty Scholarship

No abstract provided.

Cable Tv Users Taxes: A First Amendment Challenge, 8 Computer L.J. 257 (1988), Carlos Victor Yguico

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

U.S. Income Taxation Of Foreign Parties: A Primer, Ernest R. Larkins

Syracuse Journal of International Law and Commerce

Over the last five years for which data are available, the number of foreign corporations showing net income on Form 1120F, U.S. Income Tax Return of a Foreign Corporation, has increased 36.5 percent. [1] In addition, the number of individuals granted temporary stays in the United States as non-immigrants has steadily increased from 9.5 million in 1985 to 24.8 million in 1996, an average annual increase of 9.1 percent. [2] These increases evidence growing opportunities to serve international clients and suggest that tax professionals must have a fundamental working knowledge of the way the U.S. tax system treats foreign parties. …

Front Matter

Syracuse Journal of International Law and Commerce

No abstract provided.

Economic Espionage: The Front Line Of A New World Economic War

Syracuse Journal of International Law and Commerce

No abstract provided.

American Indian Law Meets The Internal Revenue Code: Warbus V. Commissioner, Erik M. Jensen

Faculty Publications

This article examines a 1998 Tax Court decision, Warbus v. Commissioner, that has implications for both American Indian law and federal tax law. Section 7873 of the Internal Revenue Code exempts from taxation amounts derived by American Indian tribal members from fishing-rights related activit[ies] of their tribes. Taxpayer Warbus claimed that discharge of indebtedness income from the foreclosure of his fishing boat qualified for the exclusion; the Tax Court said no. The author argues that Warbus was wrongly decided for two reasons: the court failed to take account of basic principles of American Indian law, and the court misapplied the …