Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

4819 Full-Text Articles 2524 Authors 2247985 Downloads 122 Institutions

All Articles in Tax Law

Faceted Search

4819 full-text articles. Page 2 of 107.

Partnership Tax Allocations: The Basics, Walter D. Schwidetzky 2017 University of Baltimore School of Law

Partnership Tax Allocations: The Basics, Walter D. Schwidetzky

All Faculty Scholarship

This article endeavors to help practitioners who are not partnership tax allocation experts identify when they should consult with those with that expertise. The partnership-allocation Treasury Regulations have been called "a creation of prodigious complexity ... essentially impenetrable to all but those with the time, talent, and determination to become thoroughly prepared experts on the subject." This article is written for those, to date at least, without that time and determination. At the same time, the article provides an introduction to the partnership tax allocation rules for those contemplating making the requisite investment of time and determination.

The term "partnership," for ...


Tax Impact On Charitable Organizations, Honorable Barber Conable 2017 St. John's University School of Law

Tax Impact On Charitable Organizations, Honorable Barber Conable

The Catholic Lawyer

No abstract provided.


Difficult Definitional Problems In Tax Administration: Religion And Race, Jerome Kurtz 2017 St. John's University School of Law

Difficult Definitional Problems In Tax Administration: Religion And Race, Jerome Kurtz

The Catholic Lawyer

No abstract provided.


Why The Charitable Deduction For Gifts To Educational Endowments Should Be Repealed, Herwig Schlunk 2017 University of Miami Law School

Why The Charitable Deduction For Gifts To Educational Endowments Should Be Repealed, Herwig Schlunk

University of Miami Law Review

No abstract provided.


The Sermon On The Mountain Of Cash: How To Curtail The Prosperity Scheme And Prevent Opportunists From “Preying” On Vulnerable Parishioners, Jacob M. Bass 2017 Boston College Law School

The Sermon On The Mountain Of Cash: How To Curtail The Prosperity Scheme And Prevent Opportunists From “Preying” On Vulnerable Parishioners, Jacob M. Bass

Boston College Journal of Law & Social Justice

Many televangelists in the United States preach the “prosperity gospel,” a doctrine which teaches that a religiously faithful person who continually donates money to church ministries can expect God to grant material improvements to their finances, health, and relationships. Americans who participate in prosperity gospel churches often donate thousands of dollars to these churches, despite their difficulty financing such large donations and the lack of the promised material improvement to their lives. Televangelists who preach the prosperity gospel secretly use these donations to finance their extravagant lifestyles, instead of using the funds to support the faithful masses who continue to ...


Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum 2017 College of William & Mary Law School

Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum

William & Mary Business Law Review

U.S. and foreign pension funds are investing heavily outside of their home countries. With the aging of the world’s population, this trend will likely intensify. Most countries, including the U.S., accord a tax exemption to certain qualified pension funds organized within their own country; however, when a foreign pension fund invests in the U.S., the U.S. tax code does not recognize its tax exemption. Responding to the need to attract greater investment in U.S. infrastructure, Congress in 2015 enacted a new provision ameliorating the tax treatment of foreign pension plans investing in U.S ...


A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce, Krishna Jani 2017 College of William & Mary Law School

A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce, Krishna Jani

William & Mary Journal of Women and the Law

No abstract provided.


Panel Discussion On Unrelated Business Income Tax, Robert M. Spevack, Charles M. Whelan, S.J., George E. Reed 2017 St. John's University School of Law

Panel Discussion On Unrelated Business Income Tax, Robert M. Spevack, Charles M. Whelan, S.J., George E. Reed

The Catholic Lawyer

No abstract provided.


Exemptions From Unrelated Business Tax - Rental Income, George E. Reed 2017 St. John's University School of Law

Exemptions From Unrelated Business Tax - Rental Income, George E. Reed

The Catholic Lawyer

No abstract provided.


Taxation Of Advertising Income Of Exempt Organizations' Publications, Robert M. Spevack 2017 St. John's University School of Law

Taxation Of Advertising Income Of Exempt Organizations' Publications, Robert M. Spevack

The Catholic Lawyer

No abstract provided.


Application Of Unrelated Business Income Tax To Churches, John S. Nolan 2017 St. John's University School of Law

Application Of Unrelated Business Income Tax To Churches, John S. Nolan

The Catholic Lawyer

No abstract provided.


The Foreign Tax Credit War, 2017 Brigham Young University Law School

The Foreign Tax Credit War

BYU Law Review

No abstract provided.


Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, 2017 Brigham Young University Law School

Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses

BYU Law Review

No abstract provided.


Developing Countries In An Age Of Transparency And Disclosure, 2017 Brigham Young University Law School

Developing Countries In An Age Of Transparency And Disclosure

BYU Law Review

No abstract provided.


The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, 2017 Brigham Young University Law School

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors

BYU Law Review

No abstract provided.


Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, 2017 Brigham Young University Law School

Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence

BYU Law Review

No abstract provided.


Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, 2017 Brigham Young University Law School

Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform

BYU Law Review

No abstract provided.


Beps And The New International Tax Order, 2017 Brigham Young University Law School

Beps And The New International Tax Order

BYU Law Review

No abstract provided.


Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok 2017 Seattle University School of Law

Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok

Seattle University Law Review

In this Article we discuss how U.S. entity law has evolved in recent decades so that (i) limited liability has become available to the owners of any form of business organization, and (ii) all forms of business organizations are now seen as having the status of entities separate from their owners. Those changes have occurred without significant consideration of their consequences or what they mean for the public policies underlying entity law. At the same time, there is an increasing awareness by businesses that promotion of social benefits and/or reduction of externalities is in the firm’s best ...


In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker 2017 Seattle University School of Law

In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker

Seattle University Law Review

A startup’s path to self-sustaining profitability is risky and hard, and most do not make it. Venture capital (VC) investors try to improve these odds with contractual terms that focus and sharpen employees’ incentives to pursue gold. If the employees and investors expect the startup to balance the goal of profitability with another goal—the goal of good—the risks are likely to both grow and multiply. They grow to the extent that profits are threatened, and they multiply to the extent that balancing competing goals adds a dimension to the incentive problem. In this Article, we explore contracting ...


Digital Commons powered by bepress