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Articles 1 - 26 of 26

Full-Text Articles in Law

Simplexity: Plain Language And The Tax Law, Joshua D. Blank, Leigh Osofsky Jan 2017

Simplexity: Plain Language And The Tax Law, Joshua D. Blank, Leigh Osofsky

Articles

In recent years, federal government agencies have increasingly attempted to use plain language in written communications with the public. The Plain Writing Act of 2010, for instance, requires agencies to incorporate "clear and simple" explanations of rules and regulations into their official publications. In the tax context, as part of its "customer service" mission, the Internal Revenue Service bears a "duty to explain" the tax law to hundreds of millions of taxpayers who file tax returns each year. Proponents of the plain language movement have heralded this form of communication as leading to simplicity in tax compliance, more equitable access ...


Dark Money In Motion: Mapping Issues Along The Money Trail, Frances R. Hill Jan 2015

Dark Money In Motion: Mapping Issues Along The Money Trail, Frances R. Hill

Articles

No abstract provided.


The Case For Categorical Nonenforcement, Leigh Osofsky Jan 2015

The Case For Categorical Nonenforcement, Leigh Osofsky

Articles

No abstract provided.


Distinguishing Deductible Repairs From Capitalized Improvements: An Expectations Approach To The New Repair Regulations, George Mundstock, Thomas J. Korge Jan 2015

Distinguishing Deductible Repairs From Capitalized Improvements: An Expectations Approach To The New Repair Regulations, George Mundstock, Thomas J. Korge

Articles

No abstract provided.


Citizens United And Social Welfare Organizations: The Tangled Relationships Among Guidance, Compliance, And Enforcement, Frances R. Hill Jan 2014

Citizens United And Social Welfare Organizations: The Tangled Relationships Among Guidance, Compliance, And Enforcement, Frances R. Hill

Articles

No abstract provided.


Unwinding The Ceiling Rule, Leigh Osofsky Jan 2014

Unwinding The Ceiling Rule, Leigh Osofsky

Articles

This article closely examines the unwinding of the ceiling rule. Congress and partnership tax experts historically have assumed perfect unwinding of the ceiling rule on liquidation or sale of a partnership interest. However, this assumption glosses over a significantly more complicated reality. This article closely examines the history of section 704(c) and the interaction between the ceiling rule and the rules regarding sales and liquidations of partnership interests to reveal the extent to which the assumption does not hold. By debunking long-held assumptions about the perfect unwinding of the ceiling rule, this article displays that there is no reasonable ...


What Makes A Dutch Company Dutch? The Evolution Of Us Limitation-On-Benefits Provisions, Patricia A. Brown Jan 2014

What Makes A Dutch Company Dutch? The Evolution Of Us Limitation-On-Benefits Provisions, Patricia A. Brown

Articles

No abstract provided.


Exempt Entities As Government Contractors: Regulation Through Cooperative Federalism, Frances R. Hill Jan 2013

Exempt Entities As Government Contractors: Regulation Through Cooperative Federalism, Frances R. Hill

Articles

No abstract provided.


Who's Naughty And Who's Nice? Frictions, Screening, And Tax Law Design, Leigh Osofsky Jan 2013

Who's Naughty And Who's Nice? Frictions, Screening, And Tax Law Design, Leigh Osofsky

Articles

No abstract provided.


Some Realism About Responsive Tax Administration, Leigh Osofsky Jan 2012

Some Realism About Responsive Tax Administration, Leigh Osofsky

Articles

No abstract provided.


Online Retailers' Tax-Free Lunches, George Mundstock Jan 2011

Online Retailers' Tax-Free Lunches, George Mundstock

Articles

No abstract provided.


The Case Against Strategic Tax Law Uncertainty, Leigh Osofsky Jan 2011

The Case Against Strategic Tax Law Uncertainty, Leigh Osofsky

Articles

No abstract provided.


Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment, Stanley I. Langbein Jan 2010

Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment, Stanley I. Langbein

Articles

No abstract provided.


Wealth Is Just Capital!, George Mundstock Jan 2009

Wealth Is Just Capital!, George Mundstock

Articles

No abstract provided.


Targeting Exemption For Charitable Efficiency: Designing A Nondiversion Constraint, Frances R. Hill Jan 2003

Targeting Exemption For Charitable Efficiency: Designing A Nondiversion Constraint, Frances R. Hill

Articles

No abstract provided.


United States -- Tax Treatment For "Foreign Sales Corporations" Wto Doc. Wt/Ds108/Ab/R, Stanley Langbein Jan 2000

United States -- Tax Treatment For "Foreign Sales Corporations" Wto Doc. Wt/Ds108/Ab/R, Stanley Langbein

Articles

No abstract provided.


Minority Discounts, Fair Market Value, And The Culture Of Estate Taxation, William S. Blatt Jan 1997

Minority Discounts, Fair Market Value, And The Culture Of Estate Taxation, William S. Blatt

Articles

No abstract provided.


The American Dream In Legislation: The Role Of Popular Symbols In Wealth Tax Policy, William Blatt Jan 1996

The American Dream In Legislation: The Role Of Popular Symbols In Wealth Tax Policy, William Blatt

Articles

No abstract provided.


Section 902 Is Too Generous, George Mundstock Jan 1993

Section 902 Is Too Generous, George Mundstock

Articles

No abstract provided.


Taxation Of Business Rent, George Mundstock Jan 1992

Taxation Of Business Rent, George Mundstock

Articles

No abstract provided.


Lost On A One-Way Street: The Taxpayer's Ability To Disavow Form, William S. Blatt Jan 1991

Lost On A One-Way Street: The Taxpayer's Ability To Disavow Form, William S. Blatt

Articles

No abstract provided.


Taxation Of Business Intangible Capital, George Mundstock Jan 1987

Taxation Of Business Intangible Capital, George Mundstock

Articles

No abstract provided.


The Federal Circuit's 1985 Tax Cases: The Exercise Of Equity, William S. Blatt Jan 1986

The Federal Circuit's 1985 Tax Cases: The Exercise Of Equity, William S. Blatt

Articles

No abstract provided.


Tax Reform During President Reagan’S First Four Years: A Selective Bibliography, Michael Chiorazzi Jan 1985

Tax Reform During President Reagan’S First Four Years: A Selective Bibliography, Michael Chiorazzi

Articles

No abstract provided.


Extracting Documents And Information From The Internal Revenue Service, Stuart E. Siegel, Stanley I. Langbein Jan 1981

Extracting Documents And Information From The Internal Revenue Service, Stuart E. Siegel, Stanley I. Langbein

Articles

No abstract provided.


United States Tax Treaty Policy: An Overview, H. David Rosenbloom, Stanley Langbein Jan 1981

United States Tax Treaty Policy: An Overview, H. David Rosenbloom, Stanley Langbein

Articles

No abstract provided.