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Full-Text Articles in Tax Law
Who Wins Residential Property Tax Appeals?, Randall K. Johnson
Who Wins Residential Property Tax Appeals?, Randall K. Johnson
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This article explains who wins residential property tax appeals in Cook County, Illinois. It does so by collecting and combining public sector data, which has been recently released by the Cook County Assessor. The article then uses this data to compute three statistics. Lastly, it contextualizes each statistic in order to determine if some townships, or groups of townships, win more appeals than expected.
What's Good For The Goose Is Not Good For The Gander: Sarbanes-Oxley-Style Nonprofit Reforms, Lumen N. Mulligan
What's Good For The Goose Is Not Good For The Gander: Sarbanes-Oxley-Style Nonprofit Reforms, Lumen N. Mulligan
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In this article, I contend that these Sarbanes-Oxley-inspired, state, nonprofit reforms, particularly the costly disclosure requirements, will be of little value in the effort to improve ethical nonprofit board governance. The article proceeds as follows. Part II provides a primer on the oversight of nonprofit organizations. Part III reviews the recent Sarbanes-Oxley-like nonprofit reforms introduced in seven states. Part IV contends that the disclosure-focused reforms, which form the bulwark of these acts, will not foster ethical nonprofit board governance. Part V argues that this failure stems from the inappropriate application of a stockholder-based, normative perspective in the nonprofit sector. The …
Charitable Remainder Trusts: An Overview, Paul D. Callister
Charitable Remainder Trusts: An Overview, Paul D. Callister
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No abstract provided.
Income Taxation Of Social Security Benefits: Balancing Social Policy With Tax Policy, Christopher R. Hoyt
Income Taxation Of Social Security Benefits: Balancing Social Policy With Tax Policy, Christopher R. Hoyt
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No abstract provided.
The Impact Of The Tax Reform Act Of 1986 On Legal Education And Law Faculty, Christopher R. Hoyt
The Impact Of The Tax Reform Act Of 1986 On Legal Education And Law Faculty, Christopher R. Hoyt
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No abstract provided.
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
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On October 22, 1979, Representative Al Ullman, Chairman of the House Ways and Means Committee, introduced H.R. 5665, the Tax Restructuring Act of 1979. Representative Ullman proclaimed the bill, which contains a ten percent value-added tax, as the "largest adjustment in U.S. taxation since 1913." In his statement accompanying the introduction of H.R. 5665, Chairman Ullman states that the overall purpose for the imposition of a value-added tax coupled with reductions in social security and income taxes, is to correct major flaws in the United States economy-namely double digit inflation, declining productivity, inadequate capital formation, and lagging competition with foreign …
Tax Consequences For Corporate Divisions Of The Family Farm Corporation, Edwin T. Hood, John D. Shores, Charles S. Triplett
Tax Consequences For Corporate Divisions Of The Family Farm Corporation, Edwin T. Hood, John D. Shores, Charles S. Triplett
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No abstract provided.
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
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No abstract provided.
Recent Tax Court Case Suggests Expanded Use Of Multiple Corporations, Edwin T. Hood
Recent Tax Court Case Suggests Expanded Use Of Multiple Corporations, Edwin T. Hood
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No abstract provided.