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- Corporate taxation (2)
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- Advance trade discounts (1)
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- Expensing business assets (1)
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- Internal Revenue Code Section 7872 (1)
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- Internal Revenue Code Section 108 (1)
- Internal revenue code Section 901 (1)
- Mortgage debt relief (1)
- Tax arbitrage (1)
Articles 1 - 4 of 4
Full-Text Articles in Law
Advance Trade Discounts: A Reprise, Deborah A. Geier
Advance Trade Discounts: A Reprise, Deborah A. Geier
Law Faculty Articles and Essays
Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.
Another Take On The Mortgage Debt Relief Situation, Deborah A. Geier
Another Take On The Mortgage Debt Relief Situation, Deborah A. Geier
Law Faculty Articles and Essays
Prof. Deborah A. Geier responds to Prof. Stephen Cohen's viewpoint on the mortgage debt relief debate.
Expensing And The Interest Deduction, Deborah A. Geier
Expensing And The Interest Deduction, Deborah A. Geier
Law Faculty Articles and Essays
The difficulty of envisioning an effective provision that would deny interest deductions in this context may be reason enough to advocate for the alternative proposal described at the beginning of this viewpoint. The mixing of consumption tax provisions with the income tax treatment of debt in the U.S. tax system already provides too many opportunities for tax arbitrage. The expensing proposal would exacerbate these problems. The alternative proposal of broadening the base and lowering the rates (especially if coupled with eliminating the capital gains preference and integrating the corporate and individual taxes) would go far toward reducing the unfortunate mixing …
No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier
No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier
Law Faculty Articles and Essays
Prof. Deborah Geier discusses the creditability of foreign gross withholding taxes on portfolio investments.