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Full-Text Articles in Law
Book Review. The Price Of Progress: Public Services, Taxation And The American Corporate State, 1877-1929 By R. Rudy Higgens-Evenson, Ajay K. Mehrotra
Book Review. The Price Of Progress: Public Services, Taxation And The American Corporate State, 1877-1929 By R. Rudy Higgens-Evenson, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
The Entrepreneurship Effect: An Accidental Externality In The Federal Income Tax, Leandra Lederman
The Entrepreneurship Effect: An Accidental Externality In The Federal Income Tax, Leandra Lederman
Articles by Maurer Faculty
Case law and commentators sometimes speak as if all income-producing activities are taxed similarly. However, that simply is not true for individuals. Although the expenses and losses of business activities generally are deductible from income of any source and net losses can be carried to other tax years, individuals' investment expenses and losses generally are deductible only from investment income. Although many of the provisions restricting investment-related deductions were enacted at different times, and each one has its own rationale, the combined effect of these provisions on individual investors is a systematic preference for business losses over investment losses.
Economists …
Searching For Federal Tax Liens: The Typical Search For Ucc Financing Statements May Not Be Good Enough, Dennis H. Long
Searching For Federal Tax Liens: The Typical Search For Ucc Financing Statements May Not Be Good Enough, Dennis H. Long
Articles by Maurer Faculty
No abstract provided.