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Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel 2017 University of Maine School of Law

Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel

Maine Law Review

Cynthia Rowe is currently serving a life sentence in prison for the shooting death of her brother-in-law. While she may have lost her criminal case, at least Rowe came away victorious in the recent Tax Court decision, Rowe v. Commissioner, in which she was awarded the earned income tax credit (EITC) over the objection of the Internal Revenue Service (Service or IRS). Unfortunately, her victory comes at the expense of sound legal analysis and public policy. Despite the efforts of Congress to ensure that the benefit of the EITC is given only to those who need it most by imposing ...


Ubit Update, Deirdre Dessingue Halloran 2017 St. John's University School of Law

Ubit Update, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.


Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought 2017 St. John's University School of Law

Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought

The Catholic Lawyer

No abstract provided.


Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld 2017 University of Maine School of Law

Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld

Maine Law Review

The Earned Income Tax Credit (EITC) is meant to help low-income, working taxpayers and their families by providing a refundable tax credit. In healthy economic times, the EITC is relied upon to pull low-income taxpayers and their children out of poverty. However, we are facing the toughest economic climate in decades. In September 2009, unemployment was reported to be at 9.7 percent. While the economic outlook has begun to show signs of improvement, the unemployment rate for February 2010 remained at 9.7 percent. Even when improvement starts, the turnaround will not be overnight. In this economic climate, the ...


Abuses In The Area Of Charitable Solicitation, Robert I. Brauer 2017 St. John's University School of Law

Abuses In The Area Of Charitable Solicitation, Robert I. Brauer

The Catholic Lawyer

No abstract provided.


Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan 2017 St. John's University School of Law

Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan

The Catholic Lawyer

No abstract provided.


Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah 2017 University of Michigan Law School

Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah

Law & Economics Working Papers

The “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”) released by the “Big Six” group of Treasury, White House and Congressional leaders on September 27 has been the focus of a lot of commentary. Most of the comments have focused on the distributive aspects of the plan and on the proposed rate structure, as well as the impact on revenues and the federal deficit. In this comment, I plan to focus instead on the structural aspects of the plan and in particular on the various new lines that it draws, because these are more likely to be lasting.


Ogc Issues Roundtable, Deirdre Halloran 2017 St. John's University School of Law

Ogc Issues Roundtable, Deirdre Halloran

The Catholic Lawyer

No abstract provided.


Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran 2017 St. John's University School of Law

Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran

The Catholic Lawyer

No abstract provided.


Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr. 2017 St. John's University School of Law

Provisions Of Uncompensated Care In American Hospitals: The Role Of The Tax Code, The Federal Courts, Catholic Health Care Facilities, And Local Governments In Defining The Problem Of Access For The Poor, Charles J. Milligan, Jr.

The Catholic Lawyer

No abstract provided.


Update On Tax Developments: Exempt Organizations, Milton Cerny, Esquire 2017 St. John's University School of Law

Update On Tax Developments: Exempt Organizations, Milton Cerny, Esquire

The Catholic Lawyer

No abstract provided.


An Analysis Of Presbyterian & Reformed Publishing Company V. Commissioner, Gary S. Marx 2017 St. John's University School of Law

An Analysis Of Presbyterian & Reformed Publishing Company V. Commissioner, Gary S. Marx

The Catholic Lawyer

No abstract provided.


Business Taxes Reinvented: A Term Sheet, Edward D. Kleinbard 2017 University of Southern California

Business Taxes Reinvented: A Term Sheet, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

This short overview and accompanying term sheet summarize the key features of a proposed comprehensive business tax environment termed the Dual Business Enterprise Income Tax (the Dual BEIT). The term sheet format is a useful mode of presentation for capturing in one accessible document the major policy recommendations of the Dual BEIT (or any other comprehensive tax reform proposal).

This paper makes the case that the Dual BEIT satisfies the objectives of policymakers from both parties for comprehensive business tax reform that can serve as the platform for economic growth while collecting appropriate levels of tax revenue. The arguments are ...


Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School of Law 2017 Roger Williams University

Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.


From Student-Athletes To Employee-Athletes: Why A "Pay For Play" Model Of College Sports Would Not Necessarily Make Educational Scholarships Taxable, Marc Edelman 2017 City University of New York

From Student-Athletes To Employee-Athletes: Why A "Pay For Play" Model Of College Sports Would Not Necessarily Make Educational Scholarships Taxable, Marc Edelman

Boston College Law Review

In recent years, numerous commentators have called for the National Collegiate Athletic Association (“NCAA”) to relax its rules prohibiting athlete pay. This movement to allow athletes to share in the revenues of college sports arises from the belief that college athletes sacrifice too much time, personal autonomy, and physical health to justify their lack of pay. It further criticizes the NCAA’s “no pay” rules for keeping the revenues derived from college sports “in the hands of a select few administrators, athletic directors, and coaches.” Nevertheless, opponents of “pay for play” contend that several problems will emerge from lifting the ...


Discrete Tax Issues For Clergy And Religious, Deirdre A. Dessingue, Esq. 2017 St. John's University School of Law

Discrete Tax Issues For Clergy And Religious, Deirdre A. Dessingue, Esq.

The Catholic Lawyer

No abstract provided.


Constitutionality Of Legislation Denying Tax Exempt Status To Racially Discriminatory Schools, Eileen M. Hanrahan, Esq. 2017 St. John's University School of Law

Constitutionality Of Legislation Denying Tax Exempt Status To Racially Discriminatory Schools, Eileen M. Hanrahan, Esq.

The Catholic Lawyer

No abstract provided.


Tax Exemption And Racial Discrimination, John A. Liekweg, Esq. 2017 St. John's University School of Law

Tax Exemption And Racial Discrimination, John A. Liekweg, Esq.

The Catholic Lawyer

No abstract provided.


An Overview Of The Tax Status Of Exempt Organizations, Milton Cerny, Esq., Exempt Organizations, Internal Revenue Service 2017 St. John's University School of Law

An Overview Of The Tax Status Of Exempt Organizations, Milton Cerny, Esq., Exempt Organizations, Internal Revenue Service

The Catholic Lawyer

No abstract provided.


Taxing Prizes And Awards: Proposed Amendments To Section 74 To Treat Meritorious Achievements Equitably, Tayler Green 2017 Southern Methodist University

Taxing Prizes And Awards: Proposed Amendments To Section 74 To Treat Meritorious Achievements Equitably, Tayler Green

SMU Law Review

No abstract provided.


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