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Articles 1 - 9 of 9
Full-Text Articles in Taxation-Federal
Tax Protestors And Penalties: Ensuring Perceived Fairness And Mitigating Systemic Costs, Danshera Cords
Tax Protestors And Penalties: Ensuring Perceived Fairness And Mitigating Systemic Costs, Danshera Cords
BYU Law Review
No abstract provided.
Substantially Deferring To Revenue Rulings After Mead, Ryan C. Morris
Substantially Deferring To Revenue Rulings After Mead, Ryan C. Morris
BYU Law Review
No abstract provided.
Relinquish Control! Why The Irs Should Change Its Stance On Exempt Organizations In Ancillary Joint Ventures, Nicholas A. Mirkay
Relinquish Control! Why The Irs Should Change Its Stance On Exempt Organizations In Ancillary Joint Ventures, Nicholas A. Mirkay
Nevada Law Journal
No abstract provided.
Federal Taxation, Michael H. Plowgian, Svetoslav S. Minkov
Federal Taxation, Michael H. Plowgian, Svetoslav S. Minkov
Mercer Law Review
In 2004 the Eleventh Circuit Court of Appeals published three tax decisions of note. In the first of those decisions, the Eleventh Circuit held that taxes that are untimely assessed, yet properly owed and duly paid, are not refundable. In the second, a criminal tax evasion case, the Eleventh Circuit held that enhancing a criminal sentence due to obstruction of justice for making false statements to conceal a fraudulent tax return was not "double counting" under federal sentencing guidelines. Finally, in a brief opinion, the Eleventh Circuit held that "toters" used to transport manufactured homes did not qualify as "tractors" …
Addressing Imperfections In The Tax System: Procedural Or Substantive Reform?, Leandra Lederman, Stephen W. Mazza
Addressing Imperfections In The Tax System: Procedural Or Substantive Reform?, Leandra Lederman, Stephen W. Mazza
Michigan Law Review
Books about tax administration tend to fall into one of two broad categories: those that paint the Internal Revenue Service ("IRS") as an agency peopled by corrupt, out-of-control bureaucrats who take pleasure in seeing innocent taxpayers suffer, and those that tell readers how to structure their affairs to minimize the risk of incurring an IRS employee's wrath during a tax audit. Perfectly Legal, the full title of which communicates David Cay Johnston's intent to focus on the tax system, does neither of those things. Instead, it is a book much like The Great American Tax Dodge, which explained …
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Washington and Lee Law Review
No abstract provided.
A New Understanding Of Tax, Edward J. Mccaffery
A New Understanding Of Tax, Edward J. Mccaffery
Michigan Law Review
Perhaps we should blame it all on Mill. A great deal and possibly all of the mind-numbing complexity of America's largest and least popular tax follows from the decision to have a progressive personal income tax. Proponents wanted an individual income tax notwithstanding - indeed, in large part because of - such a tax's "double taxation" of savings. This double-tax argument is an analytic point generally attributed to Mill's classic 1848 treatise, Principles of Political Economy. Historically, much of the support for the Sixteenth Amendment, ratified in 1913, came from Southern and Midwestern, progressive, agricultural interests, who wanted, in …
Beyond The Little Dutch Boy: An Argument For Structural Changes In Tax Deduction Classification, Jeffrey H. Kahn
Beyond The Little Dutch Boy: An Argument For Structural Changes In Tax Deduction Classification, Jeffrey H. Kahn
Washington Law Review
One of the most active disputes in tax law today is the question of the proper tax consequences for a successful plaintiff, a portion of whose taxable damage award is paid to his or her attorney pursuant to a contingent fee arrangement. At issue is whether the plaintiff is taxable on the portion of the award that is payable to the attorney. One aspect of this problem was resolved prospectively by the adoption of the American Jobs Creation Act of 2004, but the problem continues to exist in other areas. The United States Supreme Court resolved a split in the …
The Passage Of Community Property Laws, 1939-1947: Was "More Than Money" Involved?, Jennifer E. Sturiale
The Passage Of Community Property Laws, 1939-1947: Was "More Than Money" Involved?, Jennifer E. Sturiale
Michigan Journal of Gender & Law
Part I of this article reviews the legal landscape that provided the backdrop against which Michigan, Nebraska, Oklahoma, Oregon, and Pennsylvania later adopted community property laws. It also examines the tax consequences of the two Supreme Court cases, Lucas v. Earl and Poe v. Seaborn, that resulted in the disparate tax treatment of married couples in common law and community property law states. Part II briefly reviews the subsequent passage of community property laws by Michigan, Nebraska, Oklahoma, Oregon, and Pennsylvania; the passage of a federal tax reduction bill that provided for equal treatment of community property law and …