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Articles 1 - 21 of 21
Full-Text Articles in Law
The 2013 Irs Crisis: Where Do We Go From Here?, Donald B. Tobin
The 2013 Irs Crisis: Where Do We Go From Here?, Donald B. Tobin
Donald B. Tobin
This article argues that the IRS’s new proposed regulation on candidate-related political activities is a good first step. It creates a bright-line standard that is easy to apply and will reduce concerns that the IRS is manipulating the enforcement process for political gain. The regulation addresses serious concerns that some independent groups are circumventing disclosure laws in the code. These groups are improperly arguing that they qualify as social welfare organizations when in fact they are political organizations subject to disclosure under section 527. A better solution would be for Congress to pass broad-based campaign disclosure laws that would apply …
Tax Code Section 527 Groups Not An End-Run Around Mccain-Feingold, Edward B. Foley, Donald B. Tobin
Tax Code Section 527 Groups Not An End-Run Around Mccain-Feingold, Edward B. Foley, Donald B. Tobin
Donald B. Tobin
This article ... will analyze both the statutory and constitutional questions concerning whether 527organizations are ‘‘political committees’’ under FECA and thus subject to the $5,000 cap on the contributions they receive from each donor. The article will also consider whether other forms of tax-exempt organizations besides 527s—most notably so-called 501(c)(4) organizations—provide an alternative means of circumventing this $5,000 contribution limit.
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you …
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Teacher's Manual to accompany Federal Income Tax, a Contemporary Approach.
Teacher's Manual To Problems In Tax Ethics, Donald Tobin, Richard Lavoie, Richard Trogolo
Teacher's Manual To Problems In Tax Ethics, Donald Tobin, Richard Lavoie, Richard Trogolo
Donald B. Tobin
Teacher's Manual to accompany Problems in Tax Ethics.
Principles Of Federal Income Taxation, 6th Edition, Daniel Posin, Donald Tobin
Principles Of Federal Income Taxation, 6th Edition, Daniel Posin, Donald Tobin
Donald B. Tobin
Includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.
The Tax Court Revisits The Golsen Rule: Lardas V. Commissioner, Donald B. Tobin
The Tax Court Revisits The Golsen Rule: Lardas V. Commissioner, Donald B. Tobin
Donald B. Tobin
No abstract provided.
Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin
Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin
Donald B. Tobin
No abstract provided.
Less Is More: A Move Toward Sanity In The Budget Process, Donald B. Tobin
Less Is More: A Move Toward Sanity In The Budget Process, Donald B. Tobin
Donald B. Tobin
No abstract provided.
Problems In Tax Ethics, Donald Tobin, Richard Lavoie, Richard Trogolo
Problems In Tax Ethics, Donald Tobin, Richard Lavoie, Richard Trogolo
Donald B. Tobin
The ethical issues and problems facing tax lawyers and tax professionals have become increasingly complex, and the general rules of professional responsibility do not always provide clear answers to the problems tax professionals face. This book examines the Model Rules of Professional Responsibility, statutory and regulatory rules governing tax practice and uses problems to explore the application of these rules in the tax context. As financial scandals continue and tax transactions become increasingly complex, people studying in this area of law need a text designed to deal with specific problems that arise often in the tax field.
Political Advocacy And Taxable Entities: Are They The Next "Loophole"?, Donald B. Tobin
Political Advocacy And Taxable Entities: Are They The Next "Loophole"?, Donald B. Tobin
Donald B. Tobin
No abstract provided.
Political Campaigning By Churches And Charities: Hazardous For 501(C)(3)S, Dangerous For Democracy, Donald B. Tobin
Political Campaigning By Churches And Charities: Hazardous For 501(C)(3)S, Dangerous For Democracy, Donald B. Tobin
Donald B. Tobin
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an election on behalf of a candidate for public office. Despite this prohibition, 501(c)(3) tax-exempt organizations have become increasingly active in political campaigns. Many organizations are either ignoring the political campaign ban or are using "issue discussion" or "lobbying" as a means of promoting candidates and testing the limits of the prohibition. Current scholarship surrounding the political campaign ban argues that the ban is either unconstitutional or inappropriate as a matter of public policy. This article argues that the ban is both meritorious and constitutional. It argues that taxpayer …
Taxpayer Standing And Daimlerchrysler V. Cuno: Where Do We Go From Here?, Kristin E. Hickman, Donald B. Tobin
Taxpayer Standing And Daimlerchrysler V. Cuno: Where Do We Go From Here?, Kristin E. Hickman, Donald B. Tobin
Donald B. Tobin
In granting certiorari in the case of Daimler-Chrysler Corp. v. Cuno, the Supreme Court asked the parties to brief "whether respondents have standing to challenge Ohio's investment tax credit." This report applies modern standing doctrine to the Cuno case and concludes that the Cuno plaintiffs do no have standing to raise their claims in federal court. Moreover, the authors write, allowing the Cuno plaintiffs' case to be resolved in federal court would open the federal court system to a wide range of taxpayer challenges better left to the political branches of government. Nevertheless, they recognize that there may be other …
The Balanced Budget Amendment: Will Judges Become Accountants? A Look At State Experiences, Donald Tobin
The Balanced Budget Amendment: Will Judges Become Accountants? A Look At State Experiences, Donald Tobin
Donald B. Tobin
No abstract provided.
Congress Should Not Lower The Standard For Tax Return Preparers, Donald B. Tobin
Congress Should Not Lower The Standard For Tax Return Preparers, Donald B. Tobin
Donald B. Tobin
No abstract provided.
Campaign Disclosure And Tax-Exempt Entities: A Quick Repair To The Regulatory Plumbing, Donald B. Tobin
Campaign Disclosure And Tax-Exempt Entities: A Quick Repair To The Regulatory Plumbing, Donald B. Tobin
Donald B. Tobin
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure that tax-exempt organizations are operating within the rules and that aggressive tax planning is not being used as a way to obfuscate rules for political organizations requiring disclosure. The article recommends that Treasury promulgate new regulations to require disclosure by tax-exempt entities of expenditures and contributions in excess of $25,000. The article also proposes that Treasury institute procedures to require tax-exempt organizations to file for exempt status, and to provide procedures for ensuring that these organizations meet the requirements in the statute and are …
Is Congress Politicizing The Irs And Its Enforcement Process?, Donald Tobin
Is Congress Politicizing The Irs And Its Enforcement Process?, Donald Tobin
Donald B. Tobin
No abstract provided.
Principles Of Federal Income Taxation, 7th Edition, Daniel Posin, Donald Tobin
Principles Of Federal Income Taxation, 7th Edition, Daniel Posin, Donald Tobin
Donald B. Tobin
Includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.
Campaign Finance Disclosure And Section 527 Of The Code: A Look At The District Court's Opinion In National Federation Of Republican Assemblies, Donald B. Tobin
Campaign Finance Disclosure And Section 527 Of The Code: A Look At The District Court's Opinion In National Federation Of Republican Assemblies, Donald B. Tobin
Donald B. Tobin
This report examines the decision of the U.S. District Court for the Southern District of Alabama in National Federation of Republican Assemblies v. United States, which dealt with section 527 political organizations.
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes …
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Donald B. Tobin
No abstract provided.