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Full-Text Articles in Tax Law
Speak Up: Issue Advocacy In Increasingly Politicized Times, Sally Wagenmaker
Speak Up: Issue Advocacy In Increasingly Politicized Times, Sally Wagenmaker
The Journal of Business, Entrepreneurship & the Law
This article first provides a brief primer on current constraints affecting Section 501(c)(3) and 501(c)(4) organizations' communications within the context of what has become known as “issue advocacy.” It then sets forth the problem of increasing politicization of nonprofits' issue advocacy activities. The article next evaluates related constitutional tensions for politically tinged issue advocacy, through the lens of the Supreme Court's free speech decisions. It concludes by addressing how the IRS's different content-based standards for issue advocacy are susceptible to abuse, are otherwise constitutionally suspect, and therefore warrant reform.
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability, John Bulloch
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability, John Bulloch
UNLV Gaming Law Journal
No abstract provided.
Even Adr Must Pay Its Dues: An Analysis Of The Evolution Of The Internal Revenue Service's Adr Programs And Where They Still Need To Grow, Stephen Folan
Pepperdine Dispute Resolution Law Journal
The article offers information on the evolution, development and effectiveness of the alternative dispute resolution (ADR) programs in the Internal Revenue Service (IRS) appeals system. It analyzes the history of the IRS's post-appeal mediation and arbitration systems and advocates adoption of its contemporary commercial arbitration principles to increase the ADR program's desirability for both the taxpayers and the IRS. It proposes cost-effective measures for dispute resolution processes.