Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Award (1)
- Backpay (1)
- Capital gains tax--Law and legislation (1)
- Case law (1)
- Constitutional rights (1)
-
- Damages (1)
- Discrimination (1)
- Employees (1)
- Employment discrimination (1)
- Free speech (1)
- Gross income (1)
- IRS (1)
- Income tax (1)
- Internal revenue code (1)
- Issue discount (1)
- Nonphysical (1)
- Personal injuries (1)
- Personal injury (1)
- Physical (1)
- Public finance (1)
- Public welfare (1)
- Section 104 (1)
- Statutory interpretation (1)
- Tax (1)
- Tax court (1)
- Tax ode (1)
- Taxable (1)
- Taxation--Effect of inflation on (1)
- Taxation--United States (1)
- Taxes (1)
Articles 1 - 5 of 5
Full-Text Articles in Law
Altering U.S. Treaty Policy To Permit The Negotiating Of Zero Withholding On Portfolio Dividends: An Invitation To Research, J. Clifton Fleming Jr.
Altering U.S. Treaty Policy To Permit The Negotiating Of Zero Withholding On Portfolio Dividends: An Invitation To Research, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Long Overdue: The Single Guaranteed Minimum Income Program, David Allen Larson
Long Overdue: The Single Guaranteed Minimum Income Program, David Allen Larson
Faculty Scholarship
This article provides an overview of income support programs in the United States. The article first examines proposals for a guaranteed income. This initial examination consists of four separate sections. It begins with a summary of negative income tax plans. Second, it discusses legislation introduced in the United States Congress. Third, current guaranteed income proposals are examined. Finally, it concludes with a brief examination of social experiments conducted in several communities. Because no proposal for a comprehensive guaranteed income program has been adopted, this article next discusses the income maintenance programs including a short description and selected statistical information.
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Faculty Scholarship
No abstract provided.
Long-Term Debt, The Term Structure Of Interest And The Case For Accrual Taxation, Theodore S. Sims
Long-Term Debt, The Term Structure Of Interest And The Case For Accrual Taxation, Theodore S. Sims
Faculty Scholarship
During the past 25 years, the Internal Revenue Code has become increasingly sophisticated in its treatment of long-term debt. That transformation occurred as part of a wider set of legislative changes, changes that have made the Code generally more sensitive to the consequences of compound interest and discounted (or present) values. Much of this was dictated by necessity. By ignoring the effects of compound interest, the Code often measured income in a way that was economically unsound, and thereby allowed taxpayers to take advantage of the statutory shortcomings, often with dramatic, unanticipated results.
Does Treasury Have Authority To Index Basis For Inflation?, Lawrence A. Zelenak
Does Treasury Have Authority To Index Basis For Inflation?, Lawrence A. Zelenak
Faculty Scholarship
In this article he examines the claim, which has been publicized in recent months, that the Treasury Department could unilaterally index the capital gains tax for inflation by a new regulation interpreting code section 1012. He concludes, in light of more than seven decades of administrative, judicial and legislative history, that such unilateral action would be invalid.