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Full-Text Articles in Tax Law

From Student-Athletes To Employee-Athletes: Why A "Pay For Play" Model Of College Sports Would Not Necessarily Make Educational Scholarships Taxable, Marc Edelman Sep 2017

From Student-Athletes To Employee-Athletes: Why A "Pay For Play" Model Of College Sports Would Not Necessarily Make Educational Scholarships Taxable, Marc Edelman

Boston College Law Review

In recent years, numerous commentators have called for the National Collegiate Athletic Association (“NCAA”) to relax its rules prohibiting athlete pay. This movement to allow athletes to share in the revenues of college sports arises from the belief that college athletes sacrifice too much time, personal autonomy, and physical health to justify their lack of pay. It further criticizes the NCAA’s “no pay” rules for keeping the revenues derived from college sports “in the hands of a select few administrators, athletic directors, and coaches.” Nevertheless, opponents of “pay for play” contend that several problems will emerge from lifting the ...


Discrete Tax Issues For Clergy And Religious, Deirdre A. Dessingue, Esq. Sep 2017

Discrete Tax Issues For Clergy And Religious, Deirdre A. Dessingue, Esq.

The Catholic Lawyer

No abstract provided.


Constitutionality Of Legislation Denying Tax Exempt Status To Racially Discriminatory Schools, Eileen M. Hanrahan, Esq. Sep 2017

Constitutionality Of Legislation Denying Tax Exempt Status To Racially Discriminatory Schools, Eileen M. Hanrahan, Esq.

The Catholic Lawyer

No abstract provided.


Tax Exemption And Racial Discrimination, John A. Liekweg, Esq. Sep 2017

Tax Exemption And Racial Discrimination, John A. Liekweg, Esq.

The Catholic Lawyer

No abstract provided.


An Overview Of The Tax Status Of Exempt Organizations, Milton Cerny, Esq., Exempt Organizations, Internal Revenue Service Sep 2017

An Overview Of The Tax Status Of Exempt Organizations, Milton Cerny, Esq., Exempt Organizations, Internal Revenue Service

The Catholic Lawyer

No abstract provided.


Taxing Prizes And Awards: Proposed Amendments To Section 74 To Treat Meritorious Achievements Equitably, Tayler Green Sep 2017

Taxing Prizes And Awards: Proposed Amendments To Section 74 To Treat Meritorious Achievements Equitably, Tayler Green

SMU Law Review

No abstract provided.


Internal Revenue Service Developments, Deirdre A. Dessingue, Assistant General Counsel, United States Catholic Conference Sep 2017

Internal Revenue Service Developments, Deirdre A. Dessingue, Assistant General Counsel, United States Catholic Conference

The Catholic Lawyer

No abstract provided.


Report On Tax And Litigation Developments, George E. Reed, Consultant, Office Of The General Counsel, United States Catholic Conference Sep 2017

Report On Tax And Litigation Developments, George E. Reed, Consultant, Office Of The General Counsel, United States Catholic Conference

The Catholic Lawyer

No abstract provided.


Revenue Ruling 78-248, Thomas A. Horkan, Executive Director, Florida Catholic Conference Sep 2017

Revenue Ruling 78-248, Thomas A. Horkan, Executive Director, Florida Catholic Conference

The Catholic Lawyer

No abstract provided.


Revenue Ruling 78-248: The Congress And The Constitution Be Damned, Alfred L. Scanlan, Shea & Gardner, Washington, D.C. Sep 2017

Revenue Ruling 78-248: The Congress And The Constitution Be Damned, Alfred L. Scanlan, Shea & Gardner, Washington, D.C.

The Catholic Lawyer

No abstract provided.


Tax Exemptions Of Private Schools - The Impact Of Internal Revenue Service Proposals On The Catholic School System, John S. Nolan, Miller And Chevalier, Washington, D.C. Sep 2017

Tax Exemptions Of Private Schools - The Impact Of Internal Revenue Service Proposals On The Catholic School System, John S. Nolan, Miller And Chevalier, Washington, D.C.

The Catholic Lawyer

No abstract provided.


Update On Unemployment Compensation, Thomas A. Rayer, Denechaud & Denechaud, New Orleans, Louisiana Sep 2017

Update On Unemployment Compensation, Thomas A. Rayer, Denechaud & Denechaud, New Orleans, Louisiana

The Catholic Lawyer

No abstract provided.


The Right Tax At The Right Time, Edward D. Kleinbard Sep 2017

The Right Tax At The Right Time, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

The companion paper to this (Capital Taxation in an Age of Inequality) argues that a moderate flat-rate (proportional) income tax on capital imposed and collected annually has attractive theoretical and political economy properties that can be harnessed in actual tax instrument design. This paper continues the analysis by specifying in detail how such a tax might be designed.

The idea of the Dual Business Enterprise Income Tax, or Dual BEIT, is to offer business enterprises a neutral profits tax environment in which to operate, in which normal returns to capital are exempt from tax by means of an annual capital ...


Federal Tax Law: The Costs Of Cliff Effects In The Internal Revenue Code, Manoj Viswanathan Sep 2017

Federal Tax Law: The Costs Of Cliff Effects In The Internal Revenue Code, Manoj Viswanathan

The Judges' Book

No abstract provided.


Proposed Internal Revenue Service Procedure Regarding Revocation Of Tax Exempt Status For Private Schools Which Discriminate On The Basis Of Race, David L. Anderson Aug 2017

Proposed Internal Revenue Service Procedure Regarding Revocation Of Tax Exempt Status For Private Schools Which Discriminate On The Basis Of Race, David L. Anderson

The Catholic Lawyer

No abstract provided.


Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu Aug 2017

Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu

Articles

This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.


The Negative Capital Account Maze, Walter D. Schwidetzky Aug 2017

The Negative Capital Account Maze, Walter D. Schwidetzky

All Faculty Scholarship

Outside Hubert I and Hubert II, there has been little discussion of negative capital accounts in the tax context and almost no discussion in the nontax context. Nontax law, however, is critically important. This report provides an integrated discussion of the application of tax and nontax law to negative capital accounts.

One of the challenges in writing this report is that it requires a discussion of both the at-risk rules of section 465 and the debt allocation rules of section 752. Complex issues involving sections 465 and 752 and their interaction are worthy of their own articles. Indeed, others have ...


Share-Buyback-Scheme-And-Contemporary-Tax-Treatment-Oluwaseun-Viyon-Ojo.Pdf, Oluwaseun Viyon Ojo Aug 2017

Share-Buyback-Scheme-And-Contemporary-Tax-Treatment-Oluwaseun-Viyon-Ojo.Pdf, Oluwaseun Viyon Ojo

Oluwaseun Viyon Ojo

This paper briefly examines the concept of share buyback scheme in Nigeria and the extant position of the Nigerian Law as regards the transaction. The present writer essentially places emphasis on an indepth analysis and examination of  the tax implications of the transaction from the perspectives of the tax treatment models in other jurisdictions, particularly the United States, United Kingdom and Canada. From the comparative analysis from the above mentioned jurisdictions, the writer further analyses the present position of the extant Nigerian tax statutes on the possible tax treatment of share buyback in Nigeria. It then finally recommended the possible ...


A Philosophy Toolkit For Tax Lawyers, Bret N. Bogenschneider Aug 2017

A Philosophy Toolkit For Tax Lawyers, Bret N. Bogenschneider

Akron Law Review

Philosophy functions as a tool for tax lawyers.The various schools of philosophy are akin to a toolkit with different tools suited for differing projects where the more tools the tax lawyer knows how to use, the more effective he or she will be in the practice of tax law. This paper accordingly sets out to provide a systemization of philosophy relevant to tax law in the areas of Moral Philosophy, Legal Philosophy, Law and Economics, Philosophy of Science, Philosophy of Mind, Philosophy of Language, and Critical Legal Studies. A summary is provided of each followed by a discussion of ...


"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard Aug 2017

"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard

Akron Law Review

When film production costs in California skyrocketed in the 1990s, states began creating tax incentive programs to attract film industry production. Currently, thirty-seven states have some type of film industry incentives and twenty-two states offer film tax credits. The 2014 movie Divergent, based on a science fiction book trilogy that takes place in a future post-apocalypse Chicago, cost $85 million to create, $30 million of which was spent in Illinois. The film producers promised to produce 1,000 jobs and in return received over $5 million in Illinois film tax credits. Did the reduction of tax revenue collected by the ...


Tax Treaty Models - Past, Present, And A Suggested Future, Doron Narotzki Aug 2017

Tax Treaty Models - Past, Present, And A Suggested Future, Doron Narotzki

Akron Law Review

Most scholarly research on tax treaties deals with the question of whether tax treaties are essentially necessary and how they work to eliminate double taxation, attract foreign direct investments, and promote the exchange of information. Although these questions are important, each of them treats one specific aspect of tax treaties in a way that can be described as, at best, speculative. That specific aspect is the tax policy a country wishes to implement in each tax treaty. Although everyone assumes a policy exists, no one actually knows what the policy is or any other details regarding it. All too often ...


Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley Aug 2017

Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley

The Business, Entrepreneurship & Tax Law Review

No abstract provided.


The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett Aug 2017

The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett

The Business, Entrepreneurship & Tax Law Review

No abstract provided.


An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith Aug 2017

An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith

The Business, Entrepreneurship & Tax Law Review

No abstract provided.


Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek Aug 2017

Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek

The Business, Entrepreneurship & Tax Law Review

No abstract provided.


Clergy Tax Rules Extend Beyond Churches, Paul G. Schloemer Aug 2017

Clergy Tax Rules Extend Beyond Churches, Paul G. Schloemer

Paul Schloemer, Ph.D.

  • Whether an individual qualifies as a minister for tax purposes is determined based on who employs the individual and the duties the individual performs. An individual does not have to work for a church or denomination to be considered a minister but must perform the duties of a minister as specified in the regulations to be treated as a minister.
  • Ministers are subject to special tax rules, including eligibility for a tax-free parsonage or housing allowance, being treated as self-employed for Social Security tax purposes, and being exempt from federal income tax withholding.
  • If an employee provides the minister a ...


Revisiting Erisa’S Church Plan Exemption After Advocate Health Care Network V. Stapleton, Emily Morrison Aug 2017

Revisiting Erisa’S Church Plan Exemption After Advocate Health Care Network V. Stapleton, Emily Morrison

Northwestern University Law Review

For much of the last forty years, ERISA’s church plan exemption has existed quietly without much fanfare. But increased litigation over the last five years has dragged the exemption into the spotlight. The litigation focuses on religiously affiliated hospital systems and whether their pension plans have been correctly classified as church plans exempt from ERISA.

This Note examines the history behind the church plan exemption, including statutory modifications made in 1980 and the IRS’s longstanding interpretation of these changes, which precipitated the dispute at issue in the current wave of litigation. While the U.S. Supreme Court’s ...


Business Taxes Reinvented: The Dual Business Enterprise Income Tax, Edward D. Kleinbard Aug 2017

Business Taxes Reinvented: The Dual Business Enterprise Income Tax, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

This short overview and accompanying term sheet summarize the key features of a proposed comprehensive business tax environment termed the Dual Business Enterprise Income Tax (the Dual BEIT). The term sheet format is a useful mode of presentation for capturing in one accessible document the major policy recommendations of the Dual BEIT (or any other comprehensive tax reform proposal).

This paper makes the case that the Dual BEIT satisfies the objectives of policymakers from both parties for comprehensive business tax reform that can serve as the platform for economic growth while collecting appropriate levels of tax revenue. The arguments are ...


Economies Of Size, Tax Reform And Profitability Of Alternative Midwestern Feedlot Systems, Mark R. Weimar, Arne Hallam, Larry D. Trede Jul 2017

Economies Of Size, Tax Reform And Profitability Of Alternative Midwestern Feedlot Systems, Mark R. Weimar, Arne Hallam, Larry D. Trede

Arne Hallam

The Tax Reform Act of 1986 may have substantial impacts on cattle feeding operations in the Midwest. Changes in the tax laws may encourage different investment patterns in feedlots as to size, type of facility, feeding programs, and age of animal fed. Cost and returns are computed for a variety of feeding systems under the new and old tax laws.Substantial economies of size were found under both tax laws, bu they were more extreme under the new tax system.


Southern Cal. Edison V. State Dep’T Of Taxation, 133 Nev. Adv. Op. 49 (Jul. 27, 2017), Karson Bright Jul 2017

Southern Cal. Edison V. State Dep’T Of Taxation, 133 Nev. Adv. Op. 49 (Jul. 27, 2017), Karson Bright

Nevada Supreme Court Summaries

The Court considered whether an electrical utility company was entitled to a tax refund after it had paid taxes under an alleged discriminatory taxation scheme. The Court held that the company was not entitled to a tax refund because the company’s statutory construction argument regarding NRS 372.270 in conjunction with NRS 372.185 would create absurd results. Moreover, the company did not provide sufficient evidence demonstrating substantially situated competitors who benefited from the unconstitutional taxation scheme. Finally, the Court found that the company was not entitled to a tax credit for the money it paid to an out-of-state ...