Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Law
Restating Capitalization Standards And Rules: The Case For "Rough Justice" Regulations (Part Two), John W. Lee, Eldridge Blanton, Veena Luthra, Glenn Walberg, Darryl Whitesell
Restating Capitalization Standards And Rules: The Case For "Rough Justice" Regulations (Part Two), John W. Lee, Eldridge Blanton, Veena Luthra, Glenn Walberg, Darryl Whitesell
Faculty Publications
No abstract provided.
The Municipal Bond Interst Exemption: Comments On A Running Battle, Leon Gabinet
The Municipal Bond Interst Exemption: Comments On A Running Battle, Leon Gabinet
Faculty Publications
Ever since the enactment of the Revenue Act of 1913 there has been continued debate surrounding the exemption given to municipal bond interest. More recently a variety of alternatives to the interest exemption have been suggested in an effort to correct t
Economic Performance And Progressive Jackpots: A Better Analysis, Erik M. Jensen
Economic Performance And Progressive Jackpots: A Better Analysis, Erik M. Jensen
Faculty Publications
No abstract provided.
Skunk Works Bill Contains Some Stinky Provisions, Erik M. Jensen
Skunk Works Bill Contains Some Stinky Provisions, Erik M. Jensen
Faculty Publications
No abstract provided.
The Supreme Court’S Misleading Footnote In General Dynamics, Erik M. Jensen
The Supreme Court’S Misleading Footnote In General Dynamics, Erik M. Jensen
Faculty Publications
This article examines footnote 3 in the Supreme Court's 1987 opinion in United States v. General Dynamics. In that case, governed by the law in place before the Tax Reform Act of 1984, the Court held that General Dynamics had to defer deductions attributable to claims for employee medical expenses until the claims were approved. In the footnote, the Court suggested that the 1984 amendment to section 461(h) of the Internal Revenue Code postponing the time for deducting accrued expenses until economic performance would, in a similar case governed by the statutory change, have further deferred General Dynamics' deduction until …
Restating Capitalization Standards And Rules: The Case For "Rough Justice" Regulations (Part One), John W. Lee, Eldridge Blanton, Veena Luthra, Glenn Walberg, Darryl Whitesell
Restating Capitalization Standards And Rules: The Case For "Rough Justice" Regulations (Part One), John W. Lee, Eldridge Blanton, Veena Luthra, Glenn Walberg, Darryl Whitesell
Faculty Publications
No abstract provided.