Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication Type
Articles 1 - 4 of 4
Full-Text Articles in Tax Law
Carbon Tax Rising, Shi-Ling Hsu
An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson
An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson
Scholarly Publications
The IRS should endeavor to treat similarly-situated taxpayers similarly, but does this aspiration rise to the level of a judicially enforceable duty? If the IRS takes a position on Taxpayer B that is correct under the law but is inconsistent with a position the IRS took on similarly-situated Taxpayer A, should the IRS’s position on Taxpayer B fail simply because of the inconsistency? These questions implicate important themes, such as fairness, the rule of law, separation of powers, administrative exigencies, the role of common law making in a highly positivistic system, and the sustainability of legal regimes.
A constitutional standard …
Partnership Allocations And Tax Reform, Donald J. Weidner
Partnership Allocations And Tax Reform, Donald J. Weidner
Florida State University Law Review
No abstract provided.
Redistributing Wealth By Curtailing Inheritance: The Community Interest In The Rule Against Perpetuities And The Estate Tax, John W. Van Doren
Redistributing Wealth By Curtailing Inheritance: The Community Interest In The Rule Against Perpetuities And The Estate Tax, John W. Van Doren
Florida State University Law Review
No abstract provided.