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Articles 1 - 8 of 8
Full-Text Articles in Law
Tax Policy For Post-Liberal Society: A Flat-Tax-Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles R.T. O'Kelley
Tax Policy For Post-Liberal Society: A Flat-Tax-Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles R.T. O'Kelley
Scholarly Works
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base. The fact that Congress is seriously considering such radical changes makes it appropriate for tax scholars to reconsider longheld beliefs about the ideal structure of an income tax. This Article analyzes the characteristics and underlying rationale of a progressive flat rate comprehensive income tax and reconsiders the nature and purpose of a progressive income tax. …
The Tax Expenditure Budget: A Typological Analysis, Jochen Winter
The Tax Expenditure Budget: A Typological Analysis, Jochen Winter
LLM Theses and Essays
The Tax Expenditure Budget has been part of the budgetary process for more than ten years. This study attempts to review the academic and administrative pros and cons. It focuses on the effect of the tax Expenditure Budget on tax legislation. Finally, it determines the role of the Tax Expenditure Budget in today’s fiscal policy.
Installment Land Contracts--The National Scene Revisited, Dale A. Whitman, Grant S. Nelson
Installment Land Contracts--The National Scene Revisited, Dale A. Whitman, Grant S. Nelson
Faculty Publications
In 1977 we published an article in this Review that discussed the legal aspects of the installment land contract. The installment contract was then, and continues to be, widely used as a device for seller financing of real estate. In our judgment, and increasingly in the judgment of the courts, that is a mistake. Few situations, if any, would lead an informed lawyer to advise his client to use an installment contract rather than its financing cousin, the note secured by a mortgage or deed of trust. Since the prior article was published, the courts have continued to place impediments …
Tax Policy For Post-Liberal Society: A Flat Tax Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles O'Kelley
Tax Policy For Post-Liberal Society: A Flat Tax Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles O'Kelley
Faculty Articles
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base. The fact that Congress is seriously considering such radical changes makes it appropriate for tax scholars to reconsider longheld beliefs about the ideal structure of an income tax. This article analyzes the characteristics and underlying rationale of a progressive flat rate comprehensive income tax and reconsiders the nature and purpose of a progressive income tax. …
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Articles
If several persons wish to join together in a common enterprise in order to pool their capital or labor or some of each, they may choose among a variety of available organizational structures that will serve that purpose. The most common entity forms are partnerships (including joint ventures), corporations, and trusts. While, in its typical structure, each of those entity forms has its own distinct characteristics, the structure of such organizations often is modified by agreement so as to adopt attributes of another type of entity. Because of this, the substantive distinction between entity types is blurred.
Recent Developments In Tax-Exempt Organizations, Stephen Schwarz
Recent Developments In Tax-Exempt Organizations, Stephen Schwarz
Faculty Scholarship
No abstract provided.
The Supreme Court's Misconstruction Of A Procedural Statute-A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn
The Supreme Court's Misconstruction Of A Procedural Statute-A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn
Articles
When a taxpayer files an honest' federal income tax return for a taxable year, section 6501(a) of the Internal Revenue Code2 limits the period of time during which the Government can assess a tax for that year to a three-year period commencing with the date that the return was filed. The three-year limitations period is extended for an additional three years by section 6501(e)(1)(A) if the taxpayer's return omits properly includible gross income in an amount in excess of twenty-five percent of the gross income that was reported. If a taxpayer fails to file a return for a taxable year …
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Articles by Maurer Faculty
No abstract provided.