Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (71)
- Taxation-State and Local (16)
- Taxation-Transnational (11)
- Business Organizations Law (10)
- Law and Society (7)
-
- Legislation (7)
- Constitutional Law (6)
- Taxation-Federal Estate and Gift (6)
- Administrative Law (5)
- Business (5)
- Law and Economics (5)
- Property Law and Real Estate (5)
- Social and Behavioral Sciences (5)
- Civil Rights and Discrimination (4)
- Estates and Trusts (4)
- Family Law (4)
- Economics (3)
- Law and Politics (3)
- Sexuality and the Law (3)
- Taxation (3)
- Bankruptcy Law (2)
- Courts (2)
- Economic Policy (2)
- First Amendment (2)
- Health Law and Policy (2)
- Insurance Law (2)
- Jurisprudence (2)
- Law and Gender (2)
- Institution
-
- Selected Works (32)
- San Jose State University (9)
- University of Michigan Law School (8)
- SelectedWorks (7)
- University of Baltimore Law (6)
-
- Florida State University College of Law (5)
- Maurer School of Law: Indiana University (5)
- Duke Law (4)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (3)
- University of Pittsburgh School of Law (3)
- Brigham Young University Law School (2)
- Case Western Reserve University School of Law (2)
- Marquette University Law School (2)
- Pepperdine University (2)
- Saint Louis University School of Law (2)
- University of Cincinnati College of Law (2)
- University of Miami Law School (2)
- Washington and Lee University School of Law (2)
- William & Mary Law School (2)
- Cleveland State University (1)
- East Tennessee State University (1)
- Georgetown University Law Center (1)
- Mercer University School of Law (1)
- Notre Dame Law School (1)
- Pace University (1)
- Purdue University (1)
- The Catholic University of America, Columbus School of Law (1)
- UC Law SF (1)
- University at Buffalo School of Law (1)
- University of Florida Levin College of Law (1)
- Keyword
-
- Taxation (25)
- Income tax (13)
- Tax (12)
- Corporate tax (6)
- IRS (6)
-
- Tax policy (6)
- Corporations (5)
- Internal Revenue Service (5)
- Marriage (5)
- Taxation-Federal Income (5)
- Estate tax (4)
- Gay (4)
- Internal Revenue Code (4)
- International tax (4)
- Legislation (4)
- Multinational enterprises (4)
- Tax competition (4)
- Tax law (4)
- Tax rates (4)
- Affordable Care Act (3)
- Education (3)
- IRC (3)
- Income taxation (3)
- Law reform (3)
- Lesbian (3)
- Obamacare (3)
- Papers (3)
- Same-sex (3)
- Tax Law (3)
- Tax havens (3)
- Publication
-
- Articles (12)
- The Contemporary Tax Journal (9)
- All Faculty Scholarship (8)
- Articles by Maurer Faculty (5)
- Faculty Scholarship (5)
-
- Robert Probasco (5)
- Scholarly Publications (5)
- Donald B. Tobin (4)
- LissaCoffey (3)
- Robert A. Green (3)
- T. Keith Fogg (3)
- BYU Law Review (2)
- Faculty Articles and Other Publications (2)
- Faculty Publications (2)
- John Ferguson (2)
- Journal Articles (2)
- Marquette Elder's Advisor (2)
- Samuel D. Brunson (2)
- Scholarly Works (2)
- The Journal of Business, Entrepreneurship & the Law (2)
- William & Mary Annual Tax Conference (2)
- Allen Madison (1)
- American Indian Law Review (1)
- Barry Cushman (1)
- Books and Chapters (1)
- Brian D. Galle (1)
- Catholic University Law Review (1)
- Charlene Luke (1)
- Danaya C. Wright (1)
- Georgetown Law Faculty Publications and Other Works (1)
- Publication Type
- File Type
Articles 31 - 60 of 117
Full-Text Articles in Taxation-Federal
Moving Beyond Marriage: A Proposed Unit Of Presumed Economic Interdependence For Joint Filing Purposes In Bankruptcy And In Tax, Heather V. Graham
Moving Beyond Marriage: A Proposed Unit Of Presumed Economic Interdependence For Joint Filing Purposes In Bankruptcy And In Tax, Heather V. Graham
Pace Law Review
In order to promote both equality and efficiency, this Comment proposes that individuals should have the opportunity to file jointly for tax and bankruptcy purposes when they have a relationship predicated upon economic interdependence, as opposed to basing the opportunity to file jointly upon marital status. Part I of this Comment will briefly discuss the history of marriage in the United States. In particular, Part I will discuss the role that the government has had in promoting and regulating marriage and how the treatment of married persons operates to the exclusion of the unmarried. Parts II and III of this …
List Of The Most Popular Irs Tax Forms & Pubs, Lissa Coffey
List Of The Most Popular Irs Tax Forms & Pubs, Lissa Coffey
LissaCoffey
Here are links to the most common tax forms needed to prepare your income tax returns. All tax forms are in the portable document format (PDF) and require Adobe Acrobat Reader. You can use Acrobat Reader to view the documents and print documents. Most of the IRS forms also allow you to type in your information and save a copy with your data to your computer
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you …
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Teacher's Manual to accompany Federal Income Tax, a Contemporary Approach.
Principles Of Federal Income Taxation, 6th Edition, Daniel Posin, Donald Tobin
Principles Of Federal Income Taxation, 6th Edition, Daniel Posin, Donald Tobin
Donald B. Tobin
Includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.
Federal Taxation, Robert Beard
Federal Taxation, Robert Beard
Mercer Law Review
In 2013, several interesting federal tax cases were decided in the United States Court of Appeals for the Eleventh Circuit and in the United States Tax Court with decisions appealable to the Eleventh Circuit. These cases addressed the scope of the Internal Revenue Code (I.R.C.) § 83, the economic performance rules, and ownership of tax refunds in bankruptcy.
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Donald B. Tobin
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes …
Tax Recognition, Barry Cushman
Tax Recognition, Barry Cushman
Barry Cushman
This article was prepared for the St. Louis University Law Journal’s “Teaching Trusts & Estates” issue. Many law students take a course in Trusts & Estates, but comparatively few enroll in a class devoted to the federal wealth transfer taxes. For most law students, the Trusts & Estates course provides the only opportunity for exposure to some of the basic features of the estate tax, the gift tax, the generation-skipping transfer tax, and some related features of the income tax. The coverage demands of the typical Trusts & Estates course do not allow for intensive discussion of these issues, but …
Comments Regarding Circular 230 Restrictions On Contingent Fees, Robert D. Probasco
Comments Regarding Circular 230 Restrictions On Contingent Fees, Robert D. Probasco
Robert Probasco
Tax Credit For Qualified Plug-In Electric Drive Motor Vehicle Purchases, Kara Virji-Gaidhar
Tax Credit For Qualified Plug-In Electric Drive Motor Vehicle Purchases, Kara Virji-Gaidhar
The Contemporary Tax Journal
No abstract provided.
Personal Service Versus Royalty Income For Athletes, Chanpheareak (Luis) Chim
Personal Service Versus Royalty Income For Athletes, Chanpheareak (Luis) Chim
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 3, No. 2 – Spring 2014
The Contemporary Tax Journal Volume 3, No. 2 – Spring 2014
The Contemporary Tax Journal
No abstract provided.
Tax Incentives To Move Jobs Back To The U.S., Gamaliel Salazar
Tax Incentives To Move Jobs Back To The U.S., Gamaliel Salazar
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview Of Pam Olson, Stuti Seth
The Contemporary Tax Journal’S Interview Of Pam Olson, Stuti Seth
The Contemporary Tax Journal
No abstract provided.
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Scholarly Publications
Under the Administrative Procedure Act (APA), an administrative action can be invalidated as arbitrary and capricious if the agency fails to sufficiently explain the reasons for its choices. This principle applies to agency adjudication as well as to agency rulemaking. How does this principle apply to IRS adjudications? Examining five paradigms of IRS decisionmaking, this Article first establishes that the IRS does engage in APA–style adjudication. The Article then examines tax-specific explanation requirements and asks whether a more robust explanation duty patterned on the APA should be imposed on IRS determinations. Based on a variety of legal and prudential considerations, …
The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.
The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.
Undergraduate Honors Theses
The objective of this study is to test whether the Affordable Care Act will have an effect on the professional tax preparation industry of Kingsport, Tennessee. To accomplish this objective, the researcher collected surveys concerning taxpayers’ initial reaction to the realization that the law affects their 1040. A two proportion test for equality was performed and failed to reject the idea that the ACA will have an effect on the tax preparation industry of Kingsport. Because this study failed to prove that the change in legislation causes a jump in clientele for the professional tax preparation market, the fight for …
Those Who Know, Those Who Don't, And Those Who Know Better: Balancing Complexity, Sophistication, And Accuracy On Tax Returns, Michelle L. Drumbl
Those Who Know, Those Who Don't, And Those Who Know Better: Balancing Complexity, Sophistication, And Accuracy On Tax Returns, Michelle L. Drumbl
Michelle L. Drumbl
Refundable credits, particularly the earned income tax credit (EITC) and the child tax credit, serve an important anti-poverty measure for low-income taxpayers. Annually, millions of taxpayers who do not owe any federal income tax must file a tax return in order to claim these credits that are in the nature of social benefits. The eligibility requirements for refundable credits are complex, and these returns are particularly prone to audit: EITC audits comprise one-third of all individual income tax audits. Because of the large dollar amounts at stake, a taxpayer’s mistaken understanding of the eligibility requirements for these refundable credits can …
Federalism And Phantom Economic Rights In Nfib V. Sibelius, Matthew Lindsay
Federalism And Phantom Economic Rights In Nfib V. Sibelius, Matthew Lindsay
All Faculty Scholarship
Few predicted that the constitutional fate of the Patient Protection and Affordable Care Act would turn on Congress’ power to lay and collect taxes. Yet in NFIB v. Sebelius, the Supreme Court upheld the centerpiece of the Act — the minimum coverage provision (MCP), commonly known as the “individual mandate” — as a tax. The unexpected basis of the Court’s holding has deflected attention from what may prove to be the decision’s more constitutionally consequential feature: that a majority of the Court agreed that Congress lacked authority under the Commerce Clause to penalize people who decline to purchase health insurance. …
What's Wrong With A Federal Inheritance Tax?, Wendy G. Gerzog
What's Wrong With A Federal Inheritance Tax?, Wendy G. Gerzog
All Faculty Scholarship
Scholars have proposed a federal inheritance tax as an alternative to the current federal transfer tax, but there are serious flaws with that idea. In existing inheritance tax systems, those problems include: (1) different tax rates and exemptions based on the decedent’s relationship to the beneficiary; (2) the lack of a tax on lifetime gratuitous transfers, including gifts with retained interests or control; and (3) the persistence of most current valuation distortion abuses. In any inheritance tax model, moreover, there would be significantly decreased compliance rates and increased administrative costs because by focusing on the transferees instead of the transferor, …
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability, John Bulloch
Income Or Liability: How Casinos' Classification Of Outstanding Chips Determine Taxability, John Bulloch
UNLV Gaming Law Journal
No abstract provided.
Complicity And Collection: Religious Freedom And Tax, Jennifer Carr
Complicity And Collection: Religious Freedom And Tax, Jennifer Carr
Scholarly Works
This Article focuses on how the Religious Freedom Peace Tax Fund Bill might be improved so that members of Congress enact it. The bill would allow war tax resisters who qualify as pacifists to direct their tax money to a separate fund not to be used for military spending. At present, the IRS is expending time and resources trying to track down tax resisters, which results in loss of revenue for the government. This Article argues that passage of an amended version of the Religious Freedom Peace Tax Fund Bill would eliminate the tension between the IRS and war tax …
Does The Failure To Timely Issue Notice And Demand Impact The Underlying Assessment Rather Than The Just Liens Or Levies?, T. Keith Fogg
Does The Failure To Timely Issue Notice And Demand Impact The Underlying Assessment Rather Than The Just Liens Or Levies?, T. Keith Fogg
T. Keith Fogg
This article analyzes the impact a failure to send notice and demand might have on the validity of an assessment.
State “Subsidies” And Unnecessary Public Funding: The Texas Legislature’S Successful Restriction Of Constitutional Rights In Department Of Texas V. Texas Lottery Commission, Tyler A. Dever Ms.
State “Subsidies” And Unnecessary Public Funding: The Texas Legislature’S Successful Restriction Of Constitutional Rights In Department Of Texas V. Texas Lottery Commission, Tyler A. Dever Ms.
Tyler A Dever Ms.
This Note argues that the Act’s political advocacy restrictions are unconstitutional as applied to the Plaintiffs in Texas Lottery. This Note discusses government subsidies, occupational licenses, and the doctrine of unconstitutional conditions. It then analyzes the charitable organizations’ First Amendment rights in light of the challenged Act. Although this Note argues against the majority’s upholding of the Act, it will also present flaws in the plaintiffs’ argument for injunction and explain why the court may have ruled in favor of the state.
The Devil In The Details: Reflections On The Camp Draft, Reuven S. Avi-Yonah
The Devil In The Details: Reflections On The Camp Draft, Reuven S. Avi-Yonah
Articles
The discussion draft of the Tax Reform Act of 2014 (TRA 14) released by House Ways and Means Committee Chair Dave Camp, R-Mich., on February 26 represents a major effort for fundamental and far-reaching reform of U.S. tax law. Unfortunately, while many parts of the proposal seem sensible as an effort to bring back the spirit of 1986, the international tax reform proposals are deeply flawed and based on obsolete assumptions of the world that faces U.S. multinationals in 2014.
Business Lobbying As An Informational Public Good: Can Tax Deductions For Lobbying Expenses Promote Transparency?, Michael Halberstam, Stuart G. Lazar
Business Lobbying As An Informational Public Good: Can Tax Deductions For Lobbying Expenses Promote Transparency?, Michael Halberstam, Stuart G. Lazar
Journal Articles
The view that “lobbying is essentially an informational activity” has persistently served the suggestion that lobbying provides a public good by educating legislators about policy and the consequences of legislation.
In this article, we link a proposed tax reform with a substantive disclosure requirement to promote the kind of “information subsidy” that serves the public interest, while mitigating – at least to some extent – the distortion that may result from the imbalance of financial resources on the business side and other institutional contraints identified in the literature. We argue that corporate lobbying should be encouraged – by allowing business …
Pass-Through Entity Reform: Is A Major Overhaul Necessary?, Walter D. Schwidetzky
Pass-Through Entity Reform: Is A Major Overhaul Necessary?, Walter D. Schwidetzky
All Faculty Scholarship
No abstract provided.
Less Is More: Applying A Modified Reasonable Compensation Standard To Eliminate The Inconsistencies In The Payroll And Net Investment Income Tax Bases, John S. Treu
John S. Treu
The original policy for the implementation of payroll taxes was to impose a tax on wages as both a funding mechanism for, and a limitation to, qualifying for social security. However, the self-employment tax base developed severe inconsistencies with this original policy and among different tax entities by including certain returns on capital investments in the tax base. At present, different payroll tax obligations arise for similarly situated tax payers based solely on the type of entity the owner elects to be taxed as under the check-the-box regulations. These inconsistencies resulted from misguided efforts by congress and the treasury to …
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
BYU Law Review
No abstract provided.
Reckless Means Reckless: Understanding The Eitc Ban, John Plecnik
Reckless Means Reckless: Understanding The Eitc Ban, John Plecnik
Law Faculty Articles and Essays
This article argues that the legislative history of the EITC ban demonstrates that Congress intended to import to section 32(k) the well-established definition for reckless or intentional disregard from section 6662, which imposes the accuracy-related penalties.
The 1 Percent Solution: Corporate Tax Returns Should Be Public (And How To Get There), Reuven S. Avi-Yonah, Ariel Siman
The 1 Percent Solution: Corporate Tax Returns Should Be Public (And How To Get There), Reuven S. Avi-Yonah, Ariel Siman
Articles
The justification for publishing corporate tax returns is that corporations are given immense benefits by the state that bestows upon them unlimited life and limited liability, and therefore they owe the public the information of how they treat the state that created them. Tax returns, like the financial disclosures that publicly traded corporations must file with the SEC, also provide useful information to shareholders, creditors, and the investing public.