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Full-Text Articles in Law
Will Regulations Prevent Litigation? An Analysis Of The U.S. Treasury Departments 2017 Revenue Proposals Concerning Conservation Easment Deductions, Garrett Pratt
The Business, Entrepreneurship & Tax Law Review
This article examines the Treasury’s 2017 proposals refining Section 170(h). This article assesses the likely effects of the Treasury’s proposals by discussing their impact in four key ways: (1) the new requirements placed on “qualified organizations” who receive conservation easement contributions; (2) donors’ increased substantiation requirements; (3) the exclusion of golf courses from Section 170(h) eligibility; and (4) the pilot conservation easement tax credit program. For each of these, this article will: examine the category’s current Section 170(h) regulatory treatment, if any, outline what the new proposals require, and then walk through the likely effects of these proposals. This article …
Transportation Network Companies' Ability To Sustain Success Amid Growing Regulation By Local Governments, Molly Parato
Transportation Network Companies' Ability To Sustain Success Amid Growing Regulation By Local Governments, Molly Parato
The Business, Entrepreneurship & Tax Law Review
Companies like Uber and Lyft have irreparably disrupted the taxicab industry, but as the law catches up with these new TNCs, the companies will have to take into consideration the extensive legal fees required in order to either fight or reshape transportation regulations. This is most evident for Uber, the largest TNC, which is currently facing more litigation than any other startup in the world.
This paper will first examine the pricing strategies of TNCs and how their entrance into the market has affected the taxicab industry. This paper will then discuss Uber specifically to determine whether the larger litigation …