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Full-Text Articles in Tax Law
Real Property Depreciation Recapture: An Ineffectual Reform Of The Tax Laws, Charles S. Franklin
Real Property Depreciation Recapture: An Ineffectual Reform Of The Tax Laws, Charles S. Franklin
Vanderbilt Law Review
This note stems from a belief that an asymmetrical body of tax laws is a challenge to the legal profession which, by training, experience and tradition, is well situated to spur and guide reform. It is my intention to outline the story of but one section of the Internal Revenue Code: why it was proposed, what it sought to do, how it underwent modification by an unsympathetic congressional committee, and how it was finally enacted as a superficial compromise with the underlying asymmetry of our tax laws. In short, what follows is an appended bar in the organ theme entitled …
The Treasury Report On Foundations:Methods Of Enforcing Compliance, Thomas R. Allen
The Treasury Report On Foundations:Methods Of Enforcing Compliance, Thomas R. Allen
Vanderbilt Law Review
If Professor Sacks is correct in his cyclical view of the public concern over charitable foundations, the present period must surely be classed as one of maximum turbulence. At the moment both houses of Congress have had presented to them proposals for levying new restrictions on charitable foundations through the tax law, a flood of law review comments has appeared, and at the state level new legislation, partly directed to control of charitable foundations, has been proposed, and in some cases adopted...As this paper is concerned primarily with sanctions, only those proposals in the Treasury Report for which no sanctions …