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- Publications (7)
- Evolving Regional Frameworks for Ag-to-Urban Water Transfers (December 11) (1)
- Natural Resource Development in Indian Country (Summer Conference, June 8-10) (1)
- Water Organizations in a Changing West (Summer Conference, June 14-16) (1)
- Western Water Law in Transition (Summer Conference, June 3-5) (1)
Articles 1 - 12 of 12
Full-Text Articles in Law
Cryptocurrency, Legibility, And Taxation, Amanda Parsons
Cryptocurrency, Legibility, And Taxation, Amanda Parsons
Publications
In Jarrett v. United States, a taxpayer in Tennessee is arguing that staking cryptocurrency did not result in him earning “income” under federal income tax law. This case illustrates the fundamental challenge that cryptocurrency and blockchain technology present for tax law. Wealth creation in the crypto space is not readily legible to the state. This absence of legibility threatens tax law’s reliance on placing economic activities into categories to determine how they should be taxed. Furthermore, this case highlights the harms Congress and Treasury are risking by not taking action on cryptocurrency taxation. The uncertainty and lack of guidance on …
Slides: Water Leasing In The Lower Arkansas Valley: The "Super Ditch Company", Peter Nichols
Slides: Water Leasing In The Lower Arkansas Valley: The "Super Ditch Company", Peter Nichols
Western Water Law, Policy and Management: Ripples, Currents, and New Channels for Inquiry (Martz Summer Conference, June 3-5)
Presenter: Peter NIchols, Trout, Raley, Montano, Witwer & Freeman, Denver, CO
28 slides
Slides: Lower Arkansas Valley Super Ditch Company, Inc.: Water Leasing Program, Peter Nichols
Slides: Lower Arkansas Valley Super Ditch Company, Inc.: Water Leasing Program, Peter Nichols
Evolving Regional Frameworks for Ag-to-Urban Water Transfers (December 11)
Presenter: Peter Nichols, General Counsel of the Lower Arkansas Valley “Super Ditch” Company, Trout, Raley, Montano, Witwer & Freeman PC, Colorado
33 slides
The Tax Treatment Of Advance Receipts, David Hasen
The Tax Treatment Of Advance Receipts, David Hasen
Publications
Under the present income tax, some advance receipts are neither taxable on receipt nor deductible on repayment, while others are taxable when received and deductible when repaid or paid for. From a purely theoretical perspective, it remains unclear why different sets of rules apply in different cases. For example, if the fact of unrestricted control over the payment compels the conclusion that it is income, then most advance receipts, including loan proceeds, should be included in income immediately. Conversely, if the presence of an offsetting liability compels the conclusion that the payment is not (yet) income, then most advance receipts, …
Unwinding Unwinding, David Hasen
Unwinding Unwinding, David Hasen
Publications
"Unwinding" is a common, if not ubiquitous, feature of tax practice. In a successful unwind, parties to a prior transaction or arrangement back out of it by means of a later transaction and are treated for tax purposes as having engaged in no transactions at all. In a failed unwind, the parties undertake the later transaction, but it is not treated as nullifying the effects of the first transaction; rather, two separate transactions are deemed to have taken place, each with its own tax consequences.
This Article develops the first unified theoretical framework for analyzing tax unwinding. It also provides …
Liberalism And Ability Taxation, David Hasen
Liberalism And Ability Taxation, David Hasen
Publications
Recent tax scholarship has embraced the idea of individual endowment taxation, or taxation of human abilities, as an approach to ideal tax theory. Under endowment taxation, individuals are taxed according to their native abilities to command resources, rather than according to any actual index of goods or expenditures, such as income, consumption, or wealth, that otherwise might be thought relevant to the assignment of tax burdens. This Article argues that endowment taxation is incompatible with political theories that might broadly be described as "liberal," to the extent such theories support redistribution. It also argues that limited forms of endowment taxation …
Conference Transcript: The New Realism: The Next Generation Of Scholarship In Federal Indian Law, Sarah Krakoff
Conference Transcript: The New Realism: The Next Generation Of Scholarship In Federal Indian Law, Sarah Krakoff
Publications
No abstract provided.
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Publications
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation of employee fringe benefits. This article examines the impact of the legislation from the standpoint of administrative pronouncements and taxpayer litigation. The article concludes that section 132 has produced little litigation, but primarily because it has played the role of increasing exclusions. It remains unclear whether section 132 has also contained the growth of new forms of nonstatutory fringe benefits.
The Relevance Of Water “Ownership” To Water Markets And Other Issues, Barton H. Thompson, Jr.
The Relevance Of Water “Ownership” To Water Markets And Other Issues, Barton H. Thompson, Jr.
Water Organizations in a Changing West (Summer Conference, June 14-16)
31 pages.
Contains references.
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Publications
Constitutional issues related to First Nations sovereignty have dominated Aboriginal affairs in Canada for a considerable period. The constitutional entrenchment of Aboriginal self-government has, however, received a setback with the recent failure of the Charlottetown Accord in October of 1992. Nonetheless, day-to-day issues must be accommodated, even while this more fundamental constitutional question remains unresolved. This paper illustrates the American experience with negotiated intergovernmental agreements between tribes and individual states. These agreements have, for example, resolved jurisdictional disputes over taxation, solid waste disposal, and law enforcement between state governments and tribal authorities. The author suggests that these intergovernmental agreements in …
Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center
Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center
Natural Resource Development in Indian Country (Summer Conference, June 8-10)
Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.
Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …
Putting Indian Reservation Water Rights To Use, Richard B. Collins
Putting Indian Reservation Water Rights To Use, Richard B. Collins
Western Water Law in Transition (Summer Conference, June 3-5)
10 pages.