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Full-Text Articles in Tax Law
Sinking The Island Of Constitutional Tax Immunity: A Uniform Approach To State Taxes On Goods In Transit Under The Import-Export Clause, Warren F. Smith
Sinking The Island Of Constitutional Tax Immunity: A Uniform Approach To State Taxes On Goods In Transit Under The Import-Export Clause, Warren F. Smith
Georgia Law Review
The Framers of the U.S. Constitution adopted the
Import-Export Clause to prohibit the states from
interfering in international relations, to preserve import
revenue for the federal government, and to ensure
harmony between the states. The purposive inquiry
established by Michelin and Washington Stevedoring is
applied for all imports and exports except one category:
export goods in transit. The pre-Michelin decision,
Richfield Oil, provides complete constitutional tax
immunity for export goods in transit. This island of
constitutional tax immunity forces local taxpayers to
subsidize exporters and foreign consumers and unfairly
burdens coastal states with the regulatory,
administrative, and environmental costs of …
Guidance Is Definitive, Reality Is Frequently Inaccurate: The Lingering Saga Of Rev. Rul. 91-32, Robert L. Daily
Guidance Is Definitive, Reality Is Frequently Inaccurate: The Lingering Saga Of Rev. Rul. 91-32, Robert L. Daily
Georgia Law Review
Partnership and international taxation are two of the
most mind-numbing and inconsistent areas of the law.
Even more confusion occurs when the two intersect, such
as when a nonresident sells an interest in a U.S.
partnership. Many have wasted precious time and
abundant ink to come up with a solution. The IRS first
tried in Rev. Rul. 91-32, concluding that a nonresident
would be subject to tax if the partnership had assets
producing income generated from property in United
States. Although the guidance was appropriately
criticized for being statutorily inconsistent, this Note
argues that it nonetheless got to the right …
America’S (D)Evolving Childcare Tax Laws, Shannon W. Mccormack
America’S (D)Evolving Childcare Tax Laws, Shannon W. Mccormack
Georgia Law Review
Proponents touted the Tax Cuts and Jobs Act (the
TCJA)—enacted in the twilight of 2017—by claiming it
would help American working families. But while the
TCJA expanded some benefits available to parents with
dependent children, these parental tax benefits may be
claimed regardless of whether or to what extent
childcare costs are incurred to work outside the home.
To help working parents with these (often significant)
costs, Congress might have turned to two other
mechanisms in the tax law—the “child and dependent
care credit” and the “dependent care exclusion.” While
these childcare tax benefits are only available to working
parents …