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Full-Text Articles in Law
The Unrelated Business Taxable Income Of Social Clubs: An Analysis Of Section 512(A)(3)(A), Cleveland Athletic Club, Inc. V. United States, And Brook, Inc. V. C.I.R., Anthony L. Scialabba
The Unrelated Business Taxable Income Of Social Clubs: An Analysis Of Section 512(A)(3)(A), Cleveland Athletic Club, Inc. V. United States, And Brook, Inc. V. C.I.R., Anthony L. Scialabba
Campbell Law Review
This article examines the unrelated business income taxation of social clubs, the Brook and the Cleveland Athletic Club cases, which opinion is correct and why, and the ramifications of these decisions.
Mail-Order Ministries Under The Section 170 Charitable Contribution Deduction: The First Amendment Restrictions, The Minister's Burden Of Proof, And The Effect Of Tra '86, Anthony L. Scialabba, Melissa B. Kurtzman, Lance J.M. Steinhart
Mail-Order Ministries Under The Section 170 Charitable Contribution Deduction: The First Amendment Restrictions, The Minister's Burden Of Proof, And The Effect Of Tra '86, Anthony L. Scialabba, Melissa B. Kurtzman, Lance J.M. Steinhart
Campbell Law Review
This article will concern the "section 170 deduction method" of establishing a mail-order ministry. Part II examines the constitutional restraints that present problems to the IRS and the courts when they attempt to challenge this tax avoidance scheme. Part III sets forth the problems that the IRS and the courts face with mailorder ministry schemes. Part IV discusses the section 170 deduction method. Finally, Part V provides a summary and conclusion of the article.