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Articles 1 - 8 of 8
Full-Text Articles in Tax Law
Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Scholarly Works
Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the "tax system" other than to abide by the law and the applicable standards of professional conduct. During the four-year interim since my last visit to Kansas, however, we have witnessed the deleterious effect of the IRS Restructuring and Reform Act of 1998 (RRA '98) on IRS enforcement and …
Taxation, Craig D. Bell
Level Five Philanthropy: Designing A Plan For Strategic, Effective, Efficient Giving, James Edward Harris
Level Five Philanthropy: Designing A Plan For Strategic, Effective, Efficient Giving, James Edward Harris
University of Arkansas at Little Rock Law Review
No abstract provided.
Manual De Derecho Procesal Civil, Edward Ivan Cueva
Manual De Derecho Procesal Civil, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
"Gifts, Gafts And Gefts" – The Income Tax Definition And Treatment Of Private And Charitable "Gifts" And A Principled Policy Justification For The Exclusion Of Gifts From Income, Jeffrey H. Kahn, Douglas A. Kahn
"Gifts, Gafts And Gefts" – The Income Tax Definition And Treatment Of Private And Charitable "Gifts" And A Principled Policy Justification For The Exclusion Of Gifts From Income, Jeffrey H. Kahn, Douglas A. Kahn
Scholarly Publications
No abstract provided.
Incremental Versus Fundamental Tax Reform And The Top One Percent, Deborah A. Geier
Incremental Versus Fundamental Tax Reform And The Top One Percent, Deborah A. Geier
Law Faculty Articles and Essays
This article describes the historical shift from consumption taxation at the federal level to income taxation with the enactment of the 16th amendment (the intent of which was chiefly to tax the capital income of the wealthy) and the incremental shifts since then back toward consumption taxation (which frees capital from tax) through expansion of both the payroll taxes as well as the consumption tax features of our current hybrid income/consumption tax that target the middle class.
It then addresses the issue of whether we ought to expand consumption tax treatment to the very wealthy by reviewing two recently published …
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Articles
Gifts have been given special treatment by the income tax laws since the first post-16th Amendment tax statute was adopted in 1913. The determination of how the income tax law should treat gifts raises a number of issues. For example: should gifts be given special treatment? If so, what should qualify as a gift? Should gifts to a private party be taxable to the donee? Should gifts to a private party be deductible by the donor? Should the donee's basis in a gift of property be determined by reference to the basis that the donor had, and should any modifications …
When The Endowment Tanks: Some Lessons For Nonprofits, Jeffrey J. Haas
When The Endowment Tanks: Some Lessons For Nonprofits, Jeffrey J. Haas
Other Publications
No abstract provided.