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Articles 1 - 5 of 5
Full-Text Articles in Law
Bankruptcy Reform: What's Tax Got To Do With It, Michelle Arnopol Cecil
Bankruptcy Reform: What's Tax Got To Do With It, Michelle Arnopol Cecil
Missouri Law Review
On April 20, 2005, President Bush signed into law the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 ("BAPCPA"), the most sweeping bankruptcy reform legislation passed by Congress in over a quarter of a century. The bill, which spanned over 600 pages, completelyoverhauled the consumer bankruptcy system and made significant changes to business bankruptcies as well. Yet despite Congress's massive effort to improve the current bankruptcy system in BAPCPA, it failed to address a number of important issues in the area of bankruptcy taxation, a critical but often overlooked area of bankruptcy law. One such issue involves the tax …
A Domestic Disturbance: The Seventh Circuit Encroaches On Foreign Related Party Transactions, Erica S. Khalili
A Domestic Disturbance: The Seventh Circuit Encroaches On Foreign Related Party Transactions, Erica S. Khalili
Seventh Circuit Review
Has deference to administrative regulation gone too far in its impact on American corporations and consequently become to great a foe to American corporations in a global marketplace? In the wake of the widespread corporate scandals, many of the regulations enacted are aimed at combating corporate fraud. Recently, in Square D Co. v. Commissioner of the Internal Revenue Service, the Seventh Circuit Court of Appeals upheld the validity of one such regulation, requiring taxpayers to utilize the cash basis method of accounting to deduct interest payments made to tax-exempt foreign related parties. This Note examines where this regulation fits …
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
University of Richmond Law Review
No abstract provided.
The How And Why Of The New Public Corporation Tax Shelter Compliance Norm, Susan Cleary Morse
The How And Why Of The New Public Corporation Tax Shelter Compliance Norm, Susan Cleary Morse
Fordham Law Review
No abstract provided.
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
NYLS Law Review
No abstract provided.