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5,110 full-text articles. Page 113 of 117.

Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar 2010 National Law University, Delhi

Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Amartya Sen's Theory Of Poverty, Mubashshir Sarshar 2010 National Law University, Delhi

Amartya Sen's Theory Of Poverty, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Professional Communication And Confidential Communication, Mubashshir Sarshar 2010 National Law University, Delhi

Professional Communication And Confidential Communication, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar 2010 National Law University, Delhi

Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Hindu Religious And Charitable Endowments, Mubashshir Sarshar 2010 National Law University, Delhi

Hindu Religious And Charitable Endowments, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


The Doctrine Of Proportionality, Mubashshir Sarshar 2010 National Law University, Delhi

The Doctrine Of Proportionality, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


C.P.C., 1908 Order Xx (Rules 10-20): A Case Study 1990-2010(July), Mubashshir Sarshar 2010 National Law University, Delhi

C.P.C., 1908 Order Xx (Rules 10-20): A Case Study 1990-2010(July), Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Patriarchy- The Indian Experience, Mubashshir Sarshar 2010 National Law University, Delhi

Patriarchy- The Indian Experience, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Agency-Specific Precedents, Robert L. Glicksman, Richard E. Levy 2010 George Washington University Law School

Agency-Specific Precedents, Robert L. Glicksman, Richard E. Levy

Robert L. Glicksman

As a field of legal study and practice, administrative law rests on the premise that legal principles concerning agency structure, administrative process, and judicial review cut across multiple agencies. In practice, however, judicial precedents addressing the application of administrative law doctrines to a given agency tend to rely most heavily on other cases involving the same agency, and use verbal formulations or doctrinal approaches reflected in those cases. Over time, the doctrine often begins to develop its own unique characteristics when applied to that particular agency. These “agency-specific precedents” deviate from the conventional understanding of the relevant principles as a ...


Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski 2010 Tel Aviv University

Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski

Assaf Likhovski

Tax law is a technical area of law which does not seem to be culturally specific. It is thus seen as easily transferable between different societies and cultures. However, tax law is also based on definitions and notions which are not universal (the private sphere, the family, the gift etc.). So, is tax law universal or particular? Is it indeed easily transferable between different societies? And in what ways does tax law reflect ethnic or cultural rather than economic differences? This Article seeks to answer these questions by analyzing one specific example — the history of income tax legislation in Mandatory ...


Section 4 Of The Hindu Succession Act Of 1956, Hari Priya 2010 NALSAR University of Law

Section 4 Of The Hindu Succession Act Of 1956, Hari Priya

Hari Priya

A brief write up in the form of a comprehensive article aiming to critically evaluate the Section 4 of the Hindu Succession Act of 1956. The law, as it stands amended, has not only brought about changes in the succession laws of Hindus, but has also paved the way for some positive modifications in the law of partition, alienation of property, inheritance and adoption, and the paper is an effort to evaluate this provision of the law.


Tribal Land Laws In Andhra Pradesh, Hari Priya 2010 NALSAR University of Law

Tribal Land Laws In Andhra Pradesh, Hari Priya

Hari Priya

No abstract provided.


The Untold Story Of Crane V. Commissioner Reveals An Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion To Bait A Hazardous Tax Trap For Unwitting Taxpayers, I Jay Katz 2010 SelectedWorks

The Untold Story Of Crane V. Commissioner Reveals An Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion To Bait A Hazardous Tax Trap For Unwitting Taxpayers, I Jay Katz

Irwin J Katz

Facts not discussed in the Supreme Court's decision in Crane v. Commissioner (much better known for Footnote 37) reveal an inconvenient tax truth of a hazardous tax trap for unwitting taxpayers (the "Basis Reduction Tax Trap"). For seven years, Beulah Crane operated an apartment building at a loss. For that reason, the substantial amount of allowable depreciation deductions on the building produced minimal tax benefits for her. Notwithstanding the lack of tax benefits, the basis of the apartment building was reduced by the depreciation deductions pursuant to section 1016(a) (2) of the Internal Revenue Code. Under threat of ...


Schooling Congress: The Current Landscape Of The Tax Treatment Of Higher Education Expenses And A Framework For Reform, Stuart G. Lazar 2010 University at Buffalo School of Law

Schooling Congress: The Current Landscape Of The Tax Treatment Of Higher Education Expenses And A Framework For Reform, Stuart G. Lazar

Journal Articles

Education may be a cornerstone of our society, but the tax treatment of higher education expenses does not appear to have resulted from an intellectual exercise that would make our nation’s educators’ proud. The Internal Revenue Code provides two separate, but equally unsatisfying, routes that allow taxpayers to offset their income with the costs of higher education. Where an individual can reduce her tax liability while receiving an education, the effect is to reduce significantly the cost of that education.

First, where amounts spent on education qualify as an “ordinary and necessary business expense,” a taxpayer will be entitled ...


Tax Shelters: Up Off The Canvas?, Steve R. Johnson 2010 Florida State University College of Law

Tax Shelters: Up Off The Canvas?, Steve R. Johnson

Scholarly Publications

Recently, taxpayers prevailed at trial in two federal tax shelter cases: TIFD III-E Inc. v. United States, 2009 WL 3208650 (D. Conn. Oct. 7, 2009) (“Castle Harbour III”) and Consolidated Edison Co. v. United States, 2009 WL 3418533 (Fed. Cl. Oct. 21, 2009) (“Con Ed”). Doing full justice to these cases would require detailed descriptions of their facts, the arguments presented and the rationales in the opinions. I leave this work to the inevitable parsing and spinning in briefs in tax shelter cases to come and to more length commentary. See, e.g., Lee A. Sheppard, Con Ed’s Night ...


Gambling Taxes: The Philosophy, The Constitution And Horizontal Equity, William N. Thompson 2010 Villanova University Charles Widger School of Law

Gambling Taxes: The Philosophy, The Constitution And Horizontal Equity, William N. Thompson

Jeffrey S. Moorad Sports Law Journal

No abstract provided.


Deconstructing The Rules Of Corporate Tax, Rachelle Y. Holmes 2010 The University of Akron

Deconstructing The Rules Of Corporate Tax, Rachelle Y. Holmes

Akron Tax Journal

No abstract provided.


The Importance Of Being Interest: Why A State Cannot Impose Its Income Tax On Tribal Bonds, Scott A. Taylor 2010 The University of Akron

The Importance Of Being Interest: Why A State Cannot Impose Its Income Tax On Tribal Bonds, Scott A. Taylor

Akron Tax Journal

No abstract provided.


Regulating Charities In The Twenty-First Century: An Institutional Choice Analysis, Lloyd Hitoshi Mayer, Brendan M. Wilson 2010 Notre Dame Law School

Regulating Charities In The Twenty-First Century: An Institutional Choice Analysis, Lloyd Hitoshi Mayer, Brendan M. Wilson

Journal Articles

For more than fifty years scholars, practitioners, and government officials have debated whether the federal government, the state governments, or the charitable sector itself can best ensure that charity leaders fulfill their fiduciary duties. The dramatic growth of this sector, recent highly publicized governance scandals, and a push in Congress and the IRS for more federal involvement in this area have now brought this issue to a head. This article lays a foundation for resolving the dispute by developing an institutional choice framework for considering and comparing the various available options. Applying that framework, the article concludes that the best ...


A Field Guide To Cancellation Of Debt Income, Martin J. McMahon Jr., Daniel L. Simmons 2010 University of Florida Levin College of Law

A Field Guide To Cancellation Of Debt Income, Martin J. Mcmahon Jr., Daniel L. Simmons

UF Law Faculty Publications

The United States is awash in a sea of debt. In the midst of the most severe recession since the Great Depression, loan delinquencies and charge-offs are at levels heretofore unknown in the modern financial era. Every loan charge-off and mortgage foreclosure has tax consequences. While the creditor most often claims a bad debt deduction or business related loss, the debtor generally must recognize gross income and pay income taxes on an amount roughly equal to the creditor’s loss, unless a special exception applies to exclude the debt relief from income. This article deals with the tax consequences to ...


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