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Articles 1 - 7 of 7
Full-Text Articles in Law
Foreword, Richard L. Schmalbeck
Tax Legislation In The Reagan Era—Movement To Or From A Consumption Base?, Charles O. Galvin
Tax Legislation In The Reagan Era—Movement To Or From A Consumption Base?, Charles O. Galvin
Law and Contemporary Problems
No abstract provided.
Vacation Homes, Section 280a And Bolton V. Commissioner: The Right Result For The Wrong Reasons, Jeffrey T. Lawyer
Vacation Homes, Section 280a And Bolton V. Commissioner: The Right Result For The Wrong Reasons, Jeffrey T. Lawyer
Duke Law Journal
In response to widespread concern that many taxpayers were renting their vacation homes in order to deduct otherwise nondeductible, personal expenses, Congress in 1976 added section 280A 1 to the Internal Revenue Code. 2 By this enactment, Congress sought to limit the deductibility of vacation home expenses when a vacation home is used for both rental and personal purposes 3 by requiring taxpayers to allocate expenses associated with the vacation home between personal and rental use. Although in framing section 280A Congress set out to provide objective rules for determining that allocation, recent controversy concerning the interpretation of the section …
The Federal Taxation Of Nongeneral Powers Of Appointment, Amy Morris Hess
The Federal Taxation Of Nongeneral Powers Of Appointment, Amy Morris Hess
Scholarly Works
No abstract provided.
Tax Reform During President Reagan’S First Four Years: A Selective Bibliography, Michael G. Chiorazzi
Tax Reform During President Reagan’S First Four Years: A Selective Bibliography, Michael G. Chiorazzi
Articles
No abstract provided.
Books Received, Law Review Staff
Books Received, Law Review Staff
Vanderbilt Journal of Transnational Law
Books Received
The Human Rights of Aliens in Contemporary International Law By Richard B. Lillich Dover, New Hampshire: Manchester University Press, 1985. Pp. xii, 126. $38.00
Banking on the Act of State By Carsten Thomas Ebenroth Universitdtsverlag Konstanz Gmbh: 1985. Pp. 101.DM66,80.
The Iran-United States Claims Tribunal, 1981-1983 Edited by Richard B. Lillich Charlottesville, Virginia: The University Press of Virginia, 1985. Pp. viii, 156. $25.00
Emerging Standards of International Trade and Investment Edited by Seymour J. Rubin and Gary Clyde Hufbauer Totowa, New Jersey: Rowman & Allanheld, 1984. Pp. ix,196
The World of International Tax Planning By Milton Grundy New …
Retroactivity Revisited, Michael J. Graetz
Retroactivity Revisited, Michael J. Graetz
Faculty Scholarship
In three prior articles, I considered transitional problems of changes the tax law. My general analysis and its specific application to the adoption of a consumption tax were criticized last year in this journal by Avishai Shachar. By taking liabilities explicitly into account in considering tax transition rules, Shachar extended the fundamental principles generated by my theory of legal transitions. Shachar, however, misunderstood or mischaracterized much of my earlier work.
In this comment, I respond briefly to Shachar's criticisms. In Part I, I set out the context and conclusions of my general theory and suggest that Shachar agrees with its …