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Articles 1 - 30 of 39
Full-Text Articles in Taxation-Federal
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Buffalo Law Review
No abstract provided.
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg
Loyola of Los Angeles Law Review
This Article highlights and analyzes some important points about the new international tax rules. For example, such provisions do not create an entirely territorial system. The partial movement towards territorial objectives is accomplished largely through the new 100% dividends received deduction (DRD) for certain foreign dividends from foreign corporations. However, this new DRD is much more limited in its application than most taxpayers may realize (for example, due to a very long holding period requirement). Even when the DRD potentially applies, taxpayers may attempt to claim foreign tax credits instead.
In addition, some of the new tax provisions show a …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Mormon Profit: Brigham Young, Tithing, And The Bureau Of Internal Revenue, Samuel D. Brunson
Mormon Profit: Brigham Young, Tithing, And The Bureau Of Internal Revenue, Samuel D. Brunson
BYU Law Review
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
The Contemporary Tax Journal
No abstract provided.
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019
The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019
The Contemporary Tax Journal
No abstract provided.
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur
The Contemporary Tax Journal
No abstract provided.
Roger Cpa Review Questions, Roger Philipp Cpa, Cgma
Roger Cpa Review Questions, Roger Philipp Cpa, Cgma
The Contemporary Tax Journal
No abstract provided.
Fun Tax Facts, Rachana Khandelwal
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li
The Contemporary Tax Journal
No abstract provided.
Foreword, Michelle Lyon Drumbl
Foreword, Michelle Lyon Drumbl
Washington and Lee Journal of Civil Rights and Social Justice
Michelle L. Drumbl, Clinical Professor of Law and Director of the Tax Clinic at W&L Law, introduces this issue of the Journal of Civil Rights and Social Justice, which includes material presented at and inspired by the Journal's 2018 symposium, Always with Us? Poverty, Taxes, and Social Policy.
Converging Welfare States: Symposium Keynote, Susannah Camic Tahk
Converging Welfare States: Symposium Keynote, Susannah Camic Tahk
Washington and Lee Journal of Civil Rights and Social Justice
Susannah Camic Tahk, Associate Dean for Research and Faculty Development and Associate Professor of Law at the University of Wisconsin Law School, speaks to the Journal of Civil Rights and Social Justice 2018 symposium, Always with Us? Poverty, Taxes, and Social Policy. She addresses the following questions: To what extent do the particular advantages of the tax antipoverty programs persist as the tax antipoverty programs take center stage? Can tax programs, once distinguished from their direct-spending counterparts on the grounds of relative popularity and legal and administrative ease of access maintain those hallmarks as the tax-based welfare state grows …
A Typology Of Place-Based Investment Tax Incentives, Michelle D. Layser
A Typology Of Place-Based Investment Tax Incentives, Michelle D. Layser
Washington and Lee Journal of Civil Rights and Social Justice
This Article makes several contributions to tax, poverty, and empirical legal literature. First, it defines the category of place-based investment tax incentives and identifies key elements of variation across the category. Despite their prevalence at all levels of government, place-based investment tax incentives remain undertheorized and largely undefined in the literature. The typology presented here reflects an analysis of three federal tax incentives (the New Markets Tax Credit, the Low-Income Housing Tax Credit, and the new Opportunity Zones law) and a detailed survey of tax incentives included in state enterprise zone laws. By defining this category of tax laws and …
Free Money, But Not Tax-Free: A Proposal For The Tax Treatment Of Cryptocurrency Hard Forks, Danhui Xu
Free Money, But Not Tax-Free: A Proposal For The Tax Treatment Of Cryptocurrency Hard Forks, Danhui Xu
Fordham Law Review
Cryptocurrency has attracted extraordinary attention as one of the greatest financial innovations in recent years. Equally noticeable are the increasingly frequent cryptocurrency events, such as hard forks. Put simply, a cryptocurrency hard fork happens when a single cryptocurrency splits in two, which results in original coin owners receiving free forked coins. Such hard forks have resulted in billions of dollars distributed to U.S. taxpayers. Despite ongoing regulatory efforts, to date, the Internal Revenue Service (IRS) has yet to take a clear position on the tax treatment of cryptocurrency hard forks. The lack of useful guidance when filing tax returns has …
United States Policy And The Taxation Of International Intangible Income, Stanley I. Langbein
United States Policy And The Taxation Of International Intangible Income, Stanley I. Langbein
University of Miami Inter-American Law Review
No abstract provided.
Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills, Taylor N. Armstrong
Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills, Taylor N. Armstrong
Georgia State University Law Review
This Note addresses the growing issue of surprise medical bills and how the United States Tax Code can be used to prevent many patients from receiving these bills. Part I provides a background on surprise billing and market factors that have led to an increase in the bills as well as current legislative solutions to the problem. Part II analyzes the role that hospitals play in the insurance market, the current standards for nonprofit hospitals to receive tax exemption under Internal Revenue Code (IRC) § 501, and how these legal standards fall short of accomplishing the goals of the tax …
Cooper V. Commissioner: Give The Inventor A (Learned) Hand, Rebecca R. Dulik
Cooper V. Commissioner: Give The Inventor A (Learned) Hand, Rebecca R. Dulik
Maine Law Review
Among the Internal Revenue Code’s many rules are some taxpayer-friendly provisions that grant tax benefits. Section 1235 is one such provision, providing to an inventor preferential tax treatment for income from the sale or exchange of a patent. In Cooper v. Commissioner, although the taxpayer inventor satisfied § 1235’s requirements, the Ninth Circuit affirmed the Tax Court’s decision to deny the taxpayer § 1235’s benefits. This Note compares Cooper to other § 1235 cases and argues that Cooper was decided wrongly because of the application of the substance over form doctrine. The substance over form doctrine is overapplied in general …
Fun Tax Facts, Rachana Khandelwal
Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli
Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal
No abstract provided.
Roger Cpa Review, Roger Philipp Cpa, Cgma
Roger Cpa Review, Roger Philipp Cpa, Cgma
The Contemporary Tax Journal
No abstract provided.
Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran
Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran
The Contemporary Tax Journal
No abstract provided.
Section 1031 Like-Kind Exchange, Daniel Currie
Section 1031 Like-Kind Exchange, Daniel Currie
The Contemporary Tax Journal
No abstract provided.
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal
The Contemporary Tax Journal
No abstract provided.
Section 195, Luis Rodriguez Jr., Mba, Jd, Llm
Section 195, Luis Rodriguez Jr., Mba, Jd, Llm
The Contemporary Tax Journal
No abstract provided.
Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal
Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal
No abstract provided.