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Articles 1 - 20 of 20
Full-Text Articles in Law
State Workarounds To The Irc's Salt Cap: The Past, The Present, And Building For The Future, Richard Stephenson Mcewan
State Workarounds To The Irc's Salt Cap: The Past, The Present, And Building For The Future, Richard Stephenson Mcewan
Indiana Law Journal
Recently, Congress has debated measures to provide some relief to taxpayers negatively impacted by the Internal Revenue Code’s State and Local Tax (SALT) deductibility limit. Although Congress has not yet budged on whether to adjust this cap, many states have taken it upon themselves to find creative workarounds to provide relief for their constituent taxpayers. In the face of an uncertain future for the current SALT cap, crucial questions exist for these state workarounds and those still to come. This Note carefully lays out the individual income tax issue posed by the SALT cap, before analyzing the core elements of …
Using The Internal Revenue Code To Limit Coaching Salaries: A Proposal To Bring Amateurism Back Into College Football, Blaire Mikesell
Using The Internal Revenue Code To Limit Coaching Salaries: A Proposal To Bring Amateurism Back Into College Football, Blaire Mikesell
Indiana Law Journal
Since formal collegiate athletic competitions began in 1852, they have gained popularity and become a mainstay in American culture. This rise in popularity coupled with increased media coverage allowed college athletics, and particularly college football, to grow into a successful business that generates billions of dollars in revenue each year. Colleges and institutions earn this athletic revenue as tax-free income due to their tax-exempt status under the Internal Revenue Code § 501(c)(3) tax-exemption statute. The basic policy underlying this statute is as follows: colleges and universities provide an important benefit to the public by providing education, and in exchange for …
Bc Ranch Ii V. Commissioner: A Flexible Approach To Perpetual Conservation Easements, Victoria Wolfe
Bc Ranch Ii V. Commissioner: A Flexible Approach To Perpetual Conservation Easements, Victoria Wolfe
Indiana Law Journal
Depending on the approach used in enforcement, there is the potential to encourage or discourage charitable donations of conservation easements. In Part I, this Note explores the federal charitable income tax deduction for conservation easements and the legislative purpose in enacting the perpetuity requirements. Part II examines the Fifth Circuit’s decision in BC Ranch II and the flexible approach to perpetuity adopted by the court. Finally, Part III considers the implications of the BC Ranch II decision, specifically authority to monitor conservation easements, valuation gaming of easements in the context of perpetuity, and congressional intent in allowing the conservation easement …
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli
Indiana Law Journal
No abstract provided.
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
Indiana Law Journal
No abstract provided.
Food For Thought And Thoughts About Food: Can Meals And Lodging Provided To Domestic Servants Be For The Convenience Of The Employers?, Erik M. Jensen
Food For Thought And Thoughts About Food: Can Meals And Lodging Provided To Domestic Servants Be For The Convenience Of The Employers?, Erik M. Jensen
Indiana Law Journal
No abstract provided.
Section 183 Of The Internal Revenue Code: The Need For Statutory Reform, Joseph H. Marxer
Section 183 Of The Internal Revenue Code: The Need For Statutory Reform, Joseph H. Marxer
Indiana Law Journal
No abstract provided.
Taxation Of Foreign-Earned Income In Kind: Henry Taxpayer Goes To Japan, Carole Silver Adler
Taxation Of Foreign-Earned Income In Kind: Henry Taxpayer Goes To Japan, Carole Silver Adler
Indiana Law Journal
No abstract provided.
Spendthrift Trusts And Employee Pensions: The Problem Of Creditors' Rights, Jeffrey G. Sherman
Spendthrift Trusts And Employee Pensions: The Problem Of Creditors' Rights, Jeffrey G. Sherman
Indiana Law Journal
No abstract provided.
Financial Corporations And Subchapter S: An Interesting Problem, Jeffrey K. Riffer
Financial Corporations And Subchapter S: An Interesting Problem, Jeffrey K. Riffer
Indiana Law Journal
No abstract provided.
Organizing A Limited Partnership To Achieve Real Estate Investment Objectives In Indiana, Cym H. Lowell
Organizing A Limited Partnership To Achieve Real Estate Investment Objectives In Indiana, Cym H. Lowell
Indiana Law Journal
No abstract provided.
The Public Policy Limitation On Deductions From Gross Income: A Conceptual Analysis, Donald H. Gordon
The Public Policy Limitation On Deductions From Gross Income: A Conceptual Analysis, Donald H. Gordon
Indiana Law Journal
No abstract provided.
Blocked Income Of Controlled Foreign Corporations, Herbert I. Lazerow
Blocked Income Of Controlled Foreign Corporations, Herbert I. Lazerow
Indiana Law Journal
No abstract provided.
Interpretation Of The Internal Revenue Code.- Courts V. Commissioner
Interpretation Of The Internal Revenue Code.- Courts V. Commissioner
Indiana Law Journal
No abstract provided.
Depreciation Policy Under The Internal Revenue Code: A Capital Levy?
Depreciation Policy Under The Internal Revenue Code: A Capital Levy?
Indiana Law Journal
No abstract provided.
Embezzlement And Income Under The Internal Revenue Code
Embezzlement And Income Under The Internal Revenue Code
Indiana Law Journal
No abstract provided.
Advantages And Limitations Of A Power Of Consumption In Testamentary Transfers Of Property
Advantages And Limitations Of A Power Of Consumption In Testamentary Transfers Of Property
Indiana Law Journal
No abstract provided.
Medical Deduction: Scope And Purpose
Taxation Of Royalties Received By The Employed Inventor
Taxation Of Royalties Received By The Employed Inventor
Indiana Law Journal
No abstract provided.
Some Aspects Of Coverage Of The Social Security Act: What Is "Employment"?, Peter Seitz
Some Aspects Of Coverage Of The Social Security Act: What Is "Employment"?, Peter Seitz
Indiana Law Journal
No abstract provided.