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Articles 1 - 2 of 2
Full-Text Articles in Tax Law
Reinventing Government: The Promise Of Comparative Institutional Choice And Government Created Corporations, Nancy J. Knauer
Reinventing Government: The Promise Of Comparative Institutional Choice And Government Created Corporations, Nancy J. Knauer
Nancy J. Knauer
This Article focuses on a subset of private/public partnerships - those that involve relationships between the public sector and charitable organizations, specifically "government created charitable organizations" (GCCOs). For example, the first President Bush, known as the "Education President," championed the creation of the New American Schools Development Corporation (NASDC) as the cornerstone of his education policy. Designed as an independent charitable organization, the NASDC's proposed budget relied on private corporate contributions. In this way, the federal government could assert that it would fund its new educational program without increasing the federal bureaucracy, raising taxes, or cutting other budget items. To …
The Deductibility Of Educational Costs: Why Does Congress Allow The Irs To Take Your Education So Personally?, I Jay Katz
Irwin J Katz
The most comprehensive historical article ever written regarding the IRS negative treatment regarding the deductibility of educational expenses as a legitimate section 162 deduction.