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Full-Text Articles in Taxation-Federal
Why Pension Funding Matters, Eric D. Chason
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Eric D. Chason
No abstract provided.
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Eric D. Chason
No abstract provided.
Law School News: Remembering Rwu Laws Founding Dean 9-10-2019, Roger Williams University School Of Law
Law School News: Remembering Rwu Laws Founding Dean 9-10-2019, Roger Williams University School Of Law
Life of the Law School (1993- )
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 …
Legislation And Comment: The Making Of The § 199a Regulations, Shu-Yi Oei, Leigh Osofsky
Legislation And Comment: The Making Of The § 199a Regulations, Shu-Yi Oei, Leigh Osofsky
Faculty Scholarship
In 2017, Congress passed major tax legislation at warp speed. After enactment, it fell to the Treasury Department to write regulations clarifying and implementing the new law. To assure democratic legitimacy in making regulations, administrative law provides that an agency must issue a notice of proposed rulemaking, followed by an opportunity for the public to comment (so-called “notice and comment”). But, after the 2017 tax overhaul, many sophisticated actors did not wait until the issuance of a notice of proposed rulemaking to comment, instead going to the Treasury Department immediately with comments designed to influence the regulations.
In this Article, …
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Bridget J. Crawford
The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Introduction to Symposium on Feminist Judgments: Rewritten Tax Opinions.
How Not To Read International Harvester: A Response, Walter Hellerstein
How Not To Read International Harvester: A Response, Walter Hellerstein
Scholarly Works
In this article, Hellerstein examines a recent article by Alysse McLoughlin and Kathleen Quinn and seeks to clear up the confusion surrounding International Harvester.
Symposium: The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Daniel Rolfes, Daniel Rosenbloom, Stephen Shay, Steven Dean
Symposium: The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Daniel Rolfes, Daniel Rosenbloom, Stephen Shay, Steven Dean
Faculty Scholarship
The symposium was held at Fordham University School of Law on October 26, 2018. It has been edited to remove minor cadences of speech that appear awkward in writing and to provide sources and references to other explanatory materials in respect to certain statements made by the speakers.