Law Commons^™

Dodging The Taxman: Why The Treasury’S Anti-Abuse Regulation Is Unconstitutional, Linda D. Jellum

University of Miami Law Review

To combat abusive tax shelters, the Department of the Treasury promulgated a general anti-abuse regulation applicable to all of subchapter K of the Internal Revenue Code of 1986. The Treasury targeted subchapter K because unique aspects of the partnership tax laws—including its aggregate-entity dichotomy—foster creative tax manipulation. In the anti-abuse regulation, the Treasury attempted to “codify” existing judicially-created anti-abuse doctrines, such as the business-purpose and economic-substance doctrines. Also, and more surprisingly, the Treasury directed those applying subchapter K to use a purposivist approach to interpretation and to reject textualism.

In this article, I demonstrate that the Treasury exceeded both its …

Of Taxes And Duties: Taxing The System With Public Employees' Tax Obligations, Kenneth H. Ryesky

Akron Law Review

Governmental agencies, including and especially those involved in the taxation function, have compelling reasons to insist that individuals in their employ comply with the laws of the land, including the personal tax requirements. As tax law complexity increases, so does the general propensity for noncompliance. The governmental agencies are thus confronted with increasing volumes of disciplinary issues relating to employee tax obligations. This article will explore how the various types of governmental agencies deal with enforcing compliance by their employees with personal taxation obligations, and will discuss how fallout from thetax law arena affects the efficiency of government as compliance …

International Tax Free Exchanges: The Structure Of I.R.C. Section 367, Vikram A. Gosain

Georgia Journal of International & Comparative Law

No abstract provided.

Income Tax - Deductions For Facilitating Payments To Foreign Government Officials, Birney Bull

Georgia Journal of International & Comparative Law

No abstract provided.

Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner

Georgia Journal of International & Comparative Law

No abstract provided.

Eliminating Arbitrary Age Descrimination In 401(K) And Pension Plan Eligibility Requirements: A Simple Fix To Encourage Younger Workers To Save For Retirement, Andrew J. Clopton

University of Michigan Journal of Law Reform Caveat

Current federal law allows companies to exclude their youngest workers from participating in 401(k) and other pension plans. Public policy should encourage young workers to contribute to retirement as early as practicable, rather than impose obstacles to saving. Workers who begin saving even a few years earlier improve their retirement security and reduce the likelihood they will be dependent on the government later in life. While “age discrimination” is conventionally thought of as the mistreatment of older workers, this concept applies equally to employees who are differentiated based solely on their young age. Thus, Congress should amend the Internal Revenue …

Belk V. Commissioner: Land Substitutions In Conservation Easements, Morgan Davis

Loyola of Los Angeles Law Review

No abstract provided.

Should The Irs Never "Target" Taxpayers? An Examination Of The Irs Tea Party Affair, Philip T. Hackney

Journal Articles

This article is part of a symposium held at Valparaiso University Law School entitled "Money in Politics: The Good, the Bad and the Ugly."

In 2013, the Treasury Inspector General for Tax Administration faulted the Internal Revenue Service for the appearance of impartiality because it used names and policy positions such as “Tea Party” and conservative ideology to pick applications for tax-exempt status for greater scrutiny. The Inspector General's review came after members of Congress accused the Service of "targeting" conservative organizations. This Article finds the Inspector General's claim lacks a firm foundation. The use of names to select organizations …

(Elephant) Death And Taxes: Proposed Tax Treatment Of Illegal Ivory, Angela Ostrowski

Animal Law Review

African elephants are poached for their ivory at alarming rates. If the cur­rent level of poaching continues, it is projected they will be extinct from the wild in the year 2025. Preserving the African elephant species is important from an animal rights, conservation, ecological, economical, and crime pre­vention perspective. The current penalties and fines for the illegal trade in ivory are not enough of a deterrent. One method of deterrence that has not yet been explored is the imposition of tax consequences on the illegal ivory trade. This Article proposes a number of ways to use the tax system to …