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Adhering To The Old Line: Uncovering The History And Political Function Of The Unrelated Business Income Tax, Ethan Stone
Adhering To The Old Line: Uncovering The History And Political Function Of The Unrelated Business Income Tax, Ethan Stone
Ethan G. Stone
The paper examines the history of the building pressure during the 1940s the pass the UBIT and finds that the traditional explanations hide an underlying political function. As the charitable exemption became more important with the expansion of the income tax in the 1940s, it attracted new attention from both policymakers and a growing tax-shelter industry. Charities and sympathetic policymakers tried to justify a suddenly important blanket subsidy to charity on the basis of the charities exclusive dedication to good works. Tax-shelter promoters made the effort more difficult by featuring charities in roles, such as buying and leasing commercial real …
Engendering Legal History, Felice J. Batlan
Portrait Of A Patriot: The Major Political And Legal Papers Of Josiah Quincy Junior. Volume One, The Political Commonplace Book And The London Journal, Daniel Coquillette, Neil Longley York
Portrait Of A Patriot: The Major Political And Legal Papers Of Josiah Quincy Junior. Volume One, The Political Commonplace Book And The London Journal, Daniel Coquillette, Neil Longley York
Daniel R. Coquillette
No abstract provided.
'Mourning Venice And Genoa': Joseph Story, Legal Education, And The Lex Mercatoria, Daniel Coquillette
'Mourning Venice And Genoa': Joseph Story, Legal Education, And The Lex Mercatoria, Daniel Coquillette
Daniel R. Coquillette
No abstract provided.
Book Review Essay: Canada's Constitutional Cul De Sac, Richard Kay
Book Review Essay: Canada's Constitutional Cul De Sac, Richard Kay
Richard Kay
Book reivew of 'Constitutional Odyssey: Can Canadians Become a Sovereign People?', by Peter H. Russell (Toronto, University of Toronto Press, 2004).