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Articles 1 - 20 of 20
Full-Text Articles in Tax Law
Privacy In Taxation, Michael Hatfield
Privacy In Taxation, Michael Hatfield
Florida State University Law Review
No abstract provided.
Tax Whistleblower Statute: Obtaining Meaningful Appeals Through The Appropriate Scope Of Review, Matthew R. Stock
Tax Whistleblower Statute: Obtaining Meaningful Appeals Through The Appropriate Scope Of Review, Matthew R. Stock
Florida State University Law Review
No abstract provided.
Defining A Country's "Fair Share" Of Taxes, Adam H. Rosenzweig
Defining A Country's "Fair Share" Of Taxes, Adam H. Rosenzweig
Florida State University Law Review
The international tax regime is facing a defining moment. As stories of multinational companies expatriating and shifting income around the world with seeming impunity continue to emerge, the question of how to divide the international tax base among the countries of the world increasingly draws attention from policy-makers and academics. To date, however, the debate has tended to devolve into one over the two traditional tools used to divide worldwide tax base—transfer pricing and formulary apportionment. This Article demonstrates that such focus is misplaced on the instruments of dividing the worldwide tax base rather than on first principles. Instead, this …
Realization And Recognition Of Losses On Stock Surrenders: A Frolic Through Subchapter C, Gwendolyn Griffith
Realization And Recognition Of Losses On Stock Surrenders: A Frolic Through Subchapter C, Gwendolyn Griffith
Florida State University Law Review
A shareholder's surrender of stock to a corporation for no consideration arguably results in a realized loss to the shareholder. But should that loss be recognized? The Supreme Court's decision in Fink v. Commissioner denied loss recognition for stock surrenders resulting in only a small reduction in a shareholder's percentage ownership in a corporation. While correct in results, the analytical basis for this decision is problematic and offers a unique opportunity to examine the basic issues of loss realization and recognition within the context of subchapter C of the Internal Revenue Code.
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Florida State University Law Review
Millions of American families have incomes that fall below the poverty line. Of these, many families are poor despite the fact that at least one member of these families works during the year. In this article, Professor Forman examines one tool in the fight against poverty, the earned income credit. Professor Forman examines the history of the credit and its shortcoming and then suggests ways in which the credit could be improved to better serve the working poor.
First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert
First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert
Florida State University Law Review
Tax-CORPORATE FRANCHISE TAX-A TAX IN SEARCH OF AN IDENTITY
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Florida State University Law Review
No abstract provided.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Florida State University Law Review
No abstract provided.
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Florida State University Law Review
No abstract provided.
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
Florida State University Law Review
No abstract provided.
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Florida State University Law Review
No abstract provided.
Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten
Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten
Florida State University Law Review
No abstract provided.
Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola
Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola
Florida State University Law Review
No abstract provided.
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Florida State University Law Review
Profit Sharing- NEW DEFINITION OF A PARTNERSHIP "PROFITS INTEREST" DISQUALIFIES AN OTHERWISE QUALIFIED PROFIT SHARING PLAN.
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Florida State University Law Review
Income Tax- PROPERTY SETTLEMENT IN DIVORCE- AN UNSETTLED AREA OF SETTLED LAW.
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Florida State University Law Review
Ad Valorem Taxation- RATIFICATION OF FLORIDA'S AD VALOREM TAX STRUCTURE: REJECTION OF AN EQUAL PROTECTION CHALLENGE.
Carryover Basis Rules For Inherited Property, Robert S. Hightower
Carryover Basis Rules For Inherited Property, Robert S. Hightower
Florida State University Law Review
No abstract provided.
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.
The Definition Of Income Under A Negative Income Tax, William A. Klein
The Definition Of Income Under A Negative Income Tax, William A. Klein
Florida State University Law Review
No abstract provided.