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Articles 1 - 30 of 70
Full-Text Articles in Tax Law
Web Resources For Tax Professionals: 2001, Dennis Schmidt, Will Yancey
Web Resources For Tax Professionals: 2001, Dennis Schmidt, Will Yancey
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits For The Closely Held Business, Lisa C. Germano
Employee Benefits For The Closely Held Business, Lisa C. Germano
William & Mary Annual Tax Conference
No abstract provided.
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig D. Bell, T. Keith Fogg, George C. Gretes, Nina E. Olson
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig D. Bell, T. Keith Fogg, George C. Gretes, Nina E. Olson
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Real Estate Developers, Charles H. Egerton
Tax Planning For Real Estate Developers, Charles H. Egerton
William & Mary Annual Tax Conference
No abstract provided.
The Like Kind Exchange: A Current Review, Stefan F. Tucker
The Like Kind Exchange: A Current Review, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Real Estate Ownership, Stefan F. Tucker
Tax Planning For Real Estate Ownership, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Why The Corporate Amt Should Be Retained, Reuven S. Avi-Yonah
Why The Corporate Amt Should Be Retained, Reuven S. Avi-Yonah
Articles
The corporate AMT is under attack. Repeal has been proposed by the White House, endorsed by the ABA/AICPA/TEI tax simplification project, and included in the stimulus bill passed by the House of Representatives. Repeal is supported on two principal grounds: That the corporate AMT increases complexity, and that it is pro-cyclical.
Discovery In Summary Assessment Proceedings, Steve R. Johnson
Discovery In Summary Assessment Proceedings, Steve R. Johnson
Scholarly Publications
When the collection of tax could be imperiled by going through the usual deficiency procedures, the IRS may make a jeopardy assessment or a termination assessment (hereinafter sometimes called “summary assessment”) and proceed immediately to collection. To prevent the misuse of this power, section 7429 provides affected taxpayers expedited administrative and judicial review. The IRS has made tens of thousands of jeopardy and termination assessments over the years, and there are hundreds of court decisions in litigated section 7429 cases.
The unique nature of jeopardy and termination assessments makes section 7429 proceedings very different from typical tax litigation. This article …
Federal Tax Collection Controversies In The Era Of Drye, Steve R. Johnson
Federal Tax Collection Controversies In The Era Of Drye, Steve R. Johnson
Scholarly Publications
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer owes additional taxes, those taxes remain unpaid, and the IRS is attempting to enforce collection out of the taxpayer’s assets. Such cases are numerous and involve attorneys in general legal practice as well as tax specialists. For example, the taxpayer may be your client for non-tax matters, and may expect you to handle her tax collection controversy as well. Or, your client may not be the taxpayer herself, but instead someone who co-owns property with the taxpayer. Your client expects you to make sure …
Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley
Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley
UF Law Faculty Publications
The argument for Social Security privatization is, at bottom, simple: we need more, and better, advance funding of the public retirement system. In particular, we need to commit a portion of FICA tax to privately managed investment accounts, which will purchase investment instruments that promise higher rates of return than the government debt instruments in which the Social Security surplus is currently invested. The privatization debate has centered on the extent to which Social Security faces an impending demographic crisis during the coming decades, whether privatization is fundamentally inconsistent with the idea of social insurance, whether privatization financial projections are …
Revisiting The Taxation Of Punitive Damages, Gregg D. Polsky, Dan Markel
Revisiting The Taxation Of Punitive Damages, Gregg D. Polsky, Dan Markel
Scholarly Works
In our recent article, Taxing Punitive Damages, available at http://ssrn.com/abstract=1421879, we argued (1) that plaintiffs in punitive damages cases should be allowed to introduce to the jury evidence regarding the deductibility of those damages by defendants, and (2) that this jury tax-awareness approach is better than the Obama Administration’s suggested alternative of disallowing those deductions.
To our delight, Professor Larry Zelenak and Paul Mogin have each provided published comments to our piece on Virginia Law Review's In Brief companion website. Professor Zelenak’s thoughtful response focuses on our prescriptive claim that jury tax-awareness is better than nondeductibility, while Mr. Mogin disputes …
The Clintons' Legal Defense Fund: Income From Payment Of Legal Expenses By Another And Deductibility Of Such Expenses, John R. Dorocak
The Clintons' Legal Defense Fund: Income From Payment Of Legal Expenses By Another And Deductibility Of Such Expenses, John R. Dorocak
West Virginia Law Review
No abstract provided.
The Irs As Super Creditor, Steve R. Johnson
The Irs As Super Creditor, Steve R. Johnson
Scholarly Publications
The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restrictions imposed by state law on other creditors. This principle is no novelty. Several recent developments, though, have involved interesting applications of it. Part I of this article explains the principle. Part II examines recent applications of it.
The Proposed Domestic Reverse Hybrid Entity Regulations: Can The Treasury Department Override Treaties?, Anthony C. Infanti
The Proposed Domestic Reverse Hybrid Entity Regulations: Can The Treasury Department Override Treaties?, Anthony C. Infanti
Articles
This article first describes the proposed regulations issued under section 894 addressing the ability of domestic reverse hybrid entities to claim treaty benefits with respect to payments made to their interest holders (the proposed DRH regulations). After describing the proposed DRH regulations, the article next explores the potential that these regulations have to override existing U.S. treaty obligations. After concluding that the proposed DRH regulations are inconsistent with at least one existing treaty, the article concludes by questioning the power of the Treasury Department to promulgate regulations (such as the proposed DRH regulations) that override treaties.
Note: This is a …
Last Gasp Estate Planning: The Formation Of Family Limited Liability Entities Shortly Before Death, Walter D. Schwidetzky
Last Gasp Estate Planning: The Formation Of Family Limited Liability Entities Shortly Before Death, Walter D. Schwidetzky
All Faculty Scholarship
Family limited partnerships have been popular gift and estate tax planning vehicles for many years. In recent years, family limited liability companies (LLCs) have also become common, particularly in those states that have updated their statutes to take the check-the-box regulations into account. LLCs with more than one member are usually classified as partnerships for federal income tax purposes. In a typical structure, when there is adequate planning, the donors form a limited partnership or an LLC (jointly, 'family limited liability entity' or FLLE), to which they contribute assets expected to appreciate in value. This article will focus on such …
Are Tax "Benefits" For Religious Institutions Constitutionally Dependent On Benefits For Secular Entities?, Edward A. Zelinsky
Are Tax "Benefits" For Religious Institutions Constitutionally Dependent On Benefits For Secular Entities?, Edward A. Zelinsky
Articles
The Supreme Court generally conditions tax exemptions, deductions, and exclusions for religious organizations and activities upon the simultaneous extension of such benefits to secular institutions and undertakings. The Court's position flows logically from its acceptance of the premise that tax exemptions, deductions, and exclusions constitute subsidies. However, the "subsidy" label is usually deployed in a conclusory and unconvincing fashion. The First Amendment is best understood as permitting governments to refrain from taxation to accommodate the autonomy of religious actors and activities; hence, tax benefits extended solely to religious institutions should pass constitutional muster as recognition of that autonomy.
Rendering Unto Caesar Or Electioneering For Caesar--Loss Of Church Tax Exemption For Participation In Electoral Politics, Alan L. Feld
Rendering Unto Caesar Or Electioneering For Caesar--Loss Of Church Tax Exemption For Participation In Electoral Politics, Alan L. Feld
Faculty Scholarship
The restriction on church participation in political campaigns contained in the Internal Revenue Code operates uneasily. It appears to serve the useful purpose of separating the spheres of religion and electoral politics. But the separation often is only apparent, as churches in practice signal support for a particular candidate in a variety of rays that historically have not cost them their exemptions. Although the limited enforcement by the Internal Revenue Service has reflected the sensitive nature of the First Amendment values present, the federal government should provide more formal elaboration by statute or regulation. Focus on the use of funds …
Reverse Like-Kind Exchanges: A Principled Approach, Bradley T. Borden
Reverse Like-Kind Exchanges: A Principled Approach, Bradley T. Borden
Faculty Scholarship
No abstract provided.
The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky
The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky
Articles
No abstract provided.
Crumbs For Oliver Twist: Resolving The Conflict Between Tax And Support Claims In Bankruptcy, Michelle A. Cecil
Crumbs For Oliver Twist: Resolving The Conflict Between Tax And Support Claims In Bankruptcy, Michelle A. Cecil
Faculty Publications
This article is premised on the assumption that the congressional goal of preferring support claims over federal income tax claims is indeed a laudable one, based on three interrelated policy justifications. First, support claimants are unable to spread their risk of loss like the government is able to do by raising tax rates or increasing tax revenue from other sources. As three prominent bankruptcy scholars noted in their recent study of consumer bankruptcy entitled The Fragile Middle Class: Americans in Debt:
Tax Expenditures, Social Justice, And Civil Rights: Espanding The Scope Of Civil Rights Laws To Apply To Tax-Exempt Charities, David A. Brennen
Tax Expenditures, Social Justice, And Civil Rights: Espanding The Scope Of Civil Rights Laws To Apply To Tax-Exempt Charities, David A. Brennen
BYU Law Review
No abstract provided.
Informational Hearing On Energy Conservation Tax Policy, Assembly Committee On Revenue And Taxation
Informational Hearing On Energy Conservation Tax Policy, Assembly Committee On Revenue And Taxation
California Assembly
No abstract provided.
Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason
Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason
Faculty Publications
Waivers affecting pension benefits may be entered into as part of a controversy (for example, a settlement agreement) or in isolation (for example, a disclaimer). Under current law, however, it is unclear how these waivers fit within the protections of ERISA, particularly the antialienation rule. Courts have generally honored settlement agreements so long as they are procedurally fair to participants. However, the antialienation rule looms in the background. The IRS and Treasury, in contrast, have focused on waivers outside the settlement context, prohibiting participants from making them but allowing beneficiaries to do so if the waiver satisfies gift-tax rules for …
An Obituary Of The Federal Estate Tax, M C. Mirow, Bruce A. Mcgovern
An Obituary Of The Federal Estate Tax, M C. Mirow, Bruce A. Mcgovern
Faculty Publications
The authors adopt the genre of the obituary to discuss the development and present condition of the Federal Estate Tax. Using this form of descriptive narrative, the authors present a concise summary of the most important changes in the tax over the past eighty-five years.
When Charity Aids Tax Shelters, Darryll K. Jones
When Charity Aids Tax Shelters, Darryll K. Jones
Journal Publications
How to deal with societal vice is always an interesting question. The body politic must first achieve a level of maturity that allows it to formulate a consensus regarding precisely what constitutes "vice." By its nature, vice is an activity to which some ascribe no harm and others view as inherently harmful. Achieving consensus is therefore no easy task, and then, recognizing that supply would not exist but for demand, and vice-versa, the body politic must determine whether enforcement resources are best directed towards consumers, towards producers, or equally towards both. Here, questions of fairness and efficiency arise. Is it …
An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
Mountain Plains Journal of Business and Technology
The "marriage penalty" or "marriage tax" is a topic of considerable current interest. The purposes of this paper are to provide an explanation and brief example of the "marriage tax," a brief history of how it become part of the US tax code, and a comparison of how marital status affects tax liability in three other English speaking countries (Canada, England, and Australia) with progressive income taxes similar to the US.
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
LLM Theses and Essays
This thesis analyzes the evolution of the arm's length standard (ALS) as the key element of the transfer pricing control system in the US. This thesis also addresses some issues on creation of transfer pricing legislation in the Russian Federation and focuses on three sets of problems. First, it provides the general outline of the legislative history of the ALS as well as the history of the ALS' application in the US, including an overview of landmark cases, which revealed some conceptual problems with respect to the ALS. Secondly, the thesis addresses core problems associated with the ALS, such as …
The Proposed Federal Taxation Of Frequent Flyer Miles Received From Employers: Good Tax Policy But Bad Politics, Dominic L. Daher
The Proposed Federal Taxation Of Frequent Flyer Miles Received From Employers: Good Tax Policy But Bad Politics, Dominic L. Daher
Akron Tax Journal
The purpose of this article is to dissect the plausibility of taxing frequent flyer miles that were earned by employees on employer-paid travel and later used for personal travel. The first issue for resolution is whether the accrual and utilization of frequent flyer miles earned by an employee while on company-paid travel constitutes compensation for services, and hence gross income, within the meaning of I.R.C. § 61(a)(1). The second issue for resolution is whether the accrual and utilization of frequent flyer miles earned by an employee while on company-paid travel constitutes a taxable fringe benefit, and hence gross income, within …
Dominion Resources: Powering Section 1341 Toward Equity?, Edward J. Schnee
Dominion Resources: Powering Section 1341 Toward Equity?, Edward J. Schnee
Akron Tax Journal
Administrative concerns occasionally override other aspects of tax policy. One example is the imposition of an annual reporting cycle which leads taxpayers to make assumptions about future events so that items can be reported on regularly scheduled returns. This can result in reporting items as income that are not actually earned by the taxpayer. For example, under the claim of right doctrine, created because of the annual reporting requirement, taxpayers must report certain receipts as income even though they are later required to return these amounts to the payor. In most cases they are permitted a deduction in the year …
Concerto For Piano Vs. Orchestra: Can Tax And Financial Accounting Harmonize On Hedges?, John J. Ensminger
Concerto For Piano Vs. Orchestra: Can Tax And Financial Accounting Harmonize On Hedges?, John J. Ensminger
Akron Tax Journal
The preference for fair value accounting, for marking items to market for financial reporting or tax purposes, has been particularly strong in the last decade, and has become almost doctrine among accounting standards setters as the preferred method of accounting for financial instruments. Though a similar trend can be documented for tax accounting, the longstanding preference for correlating tax liability with realization events continues to prevent consistency. Also preventing consistency are the myriad difficulties in distinguishing capital gain from ordinary income (where embedded derivatives seem to make the result almost arbitrary), those equally subtle difficulties in distinguishing debt from equity …