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Articles 61 - 63 of 63
Full-Text Articles in Tax Law
The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
Fordham Urban Law Journal
In 1968 the section of Taxation of the American Bar Association proposed an amendment to the Internal Revenue Code of 1954 to provide for a small claims division in the United States Tax Court. Such a division was thought to be a necessary alternative to the often expensive and time consuming tax litigation procedure in the Tax Court, the Court of Claims, and the district court. Congress adopted the proposal and it was incorporated into the Tax Reform Act of 1969. This Note will discuss the proceedings of bringing suit in the Small Tax Case Division and will propose ways …
The Federal Collection Of State Individual Income Taxes, Nicholas J. Letizia
The Federal Collection Of State Individual Income Taxes, Nicholas J. Letizia
Fordham Urban Law Journal
States have traditionally relied on taxes to finance the expansion of services, and most states have enacted broad-based income taxes which yield additional revenue without raising tax rates. Federal grant-in-aid and revenue sharing funds also increase a state's fiscal resources and relieve pressure for additional taxes. Revenue Sharing was intended to replace restricted grants-in-aid and permit state and local governments to receive federal funds pursuant to an allocation basis which rewarded state and local tax efforts. An unutilized provision of Revenue Sharing provides for the optional piggybacking of state income taxes upon the federal income tax. The Internal Revenue Service …
Book Review: Urban Incentive Tax Credits, By Edward M. Meyers And John J. Musial, Phillip Weitzman
Book Review: Urban Incentive Tax Credits, By Edward M. Meyers And John J. Musial, Phillip Weitzman
Fordham Urban Law Journal
The authors of this book propose a tax credit to all individuals and businesses who reside within depressed cities, in an effort to reverse the exodus of middle and upper income individuals from the central cities and induce businesses to undertake new investment within the city. The reviewer observes that there are technical errors and gaps in the authors' analysis, but that the most serious problem is with the general principles underlying their approach. He argues that it is unlikely that the proposed tax credits would actually have the intended effect of revitalizing depressed inner city areas.