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

Tax Law Commons

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

4962 Full-Text Articles 2593 Authors 2443414 Downloads 128 Institutions

All Articles in Tax Law

Faceted Search

4962 full-text articles. Page 3 of 113.

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.


Internal Revenue Service Developments, Deirdre A. Dessingue, Assistant General Counsel, United States Catholic Conference 2017 St. John's University School of Law

Internal Revenue Service Developments, Deirdre A. Dessingue, Assistant General Counsel, United States Catholic Conference

The Catholic Lawyer

No abstract provided.


Report On Tax And Litigation Developments, George E. Reed, Consultant, Office of the General Counsel, United States Catholic Conference 2017 St. John's University School of Law

Report On Tax And Litigation Developments, George E. Reed, Consultant, Office Of The General Counsel, United States Catholic Conference

The Catholic Lawyer

No abstract provided.


Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Douglas Kridler, Vikki Spruill, Dan Cardinali, Adam Meyerson 2017 The Columbus Foundation

Letter To Orrin G. Hatch And Ron Wyden On Donor-Advised Funds, Douglas Kridler, Vikki Spruill, Dan Cardinali, Adam Meyerson

Law School Publications

Letter written on the behalf of a number of philanthropic and community foundations to Orrin G. Hatch, chairman of the United States Senate Committee on Finance and Ron Wyden, the ranking member of that committee. The letter was written in response to the July 17 letter by Ray Madoff and Roger Colinvaux, which advocated for changes in the tax code related to donor-advised funds. This letter argues against the changes suggested by Madoff and Colinvaux.


Revenue Ruling 78-248, Thomas A. Horkan, Executive Director, Florida Catholic Conference 2017 St. John's University School of Law

Revenue Ruling 78-248, Thomas A. Horkan, Executive Director, Florida Catholic Conference

The Catholic Lawyer

No abstract provided.


Revenue Ruling 78-248: The Congress And The Constitution Be Damned, Alfred L. Scanlan, Shea & Gardner, Washington, D.C. 2017 St. John's University School of Law

Revenue Ruling 78-248: The Congress And The Constitution Be Damned, Alfred L. Scanlan, Shea & Gardner, Washington, D.C.

The Catholic Lawyer

No abstract provided.


Tax Exemptions Of Private Schools - The Impact Of Internal Revenue Service Proposals On The Catholic School System, John S. Nolan, Miller and Chevalier, Washington, D.C. 2017 St. John's University School of Law

Tax Exemptions Of Private Schools - The Impact Of Internal Revenue Service Proposals On The Catholic School System, John S. Nolan, Miller And Chevalier, Washington, D.C.

The Catholic Lawyer

No abstract provided.


Update On Unemployment Compensation, Thomas A. Rayer, Denechaud & Denechaud, New Orleans, Louisiana 2017 St. John's University School of Law

Update On Unemployment Compensation, Thomas A. Rayer, Denechaud & Denechaud, New Orleans, Louisiana

The Catholic Lawyer

No abstract provided.


Federal Tax Law: The Costs Of Cliff Effects In The Internal Revenue Code, Manoj Viswanathan 2017 University of California, Hastings College of the Law

Federal Tax Law: The Costs Of Cliff Effects In The Internal Revenue Code, Manoj Viswanathan

The Judges' Book

No abstract provided.


Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll 2017 University of Pennsylvania Law School

Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll

Faculty Scholarship

A wave of corporate inversions by U.S. firms over the past two decades has generated substantial debate in academic, business, and policy circles.

The core of the debate hinges on a couple of key economic questions: Do U.S. tax laws disadvantage U.S.-domiciled companies relative to their foreign competitors? And, if so, do inversions improve the competitiveness of U.S. multinational firms both abroad and at home?

There is unfortunately little, if any, empirical work directly determining whether U.S.-based MNCs are currently tax-disadvantaged compared to their foreign rivals, or measuring the amount by which (if ...


Before International Tax Reform, We Need To Understand Why Firms Invert, Michael Knoll 2017 University of Pennsylvania

Before International Tax Reform, We Need To Understand Why Firms Invert, Michael Knoll

Penn Wharton Public Policy Initiative

A wave of corporate inversions by U.S. firms over the past two decades has generated substantial debate in academic, business, and policy circles. The core of the debate hinges on a couple of key economic questions: Do U.S. tax laws disadvantage U.S.-domiciled companies relative to their foreign competitors? And, if so, do inversions improve the competitiveness of U.S. multinational firms both abroad and at home? This brief, summarizes both old and new research that views these questions through the lens of corporations’ global effective tax rates (ETRs), and finds that the stronger case seems to ...


Proposed Internal Revenue Service Procedure Regarding Revocation Of Tax Exempt Status For Private Schools Which Discriminate On The Basis Of Race, David L. Anderson 2017 St. John's University School of Law

Proposed Internal Revenue Service Procedure Regarding Revocation Of Tax Exempt Status For Private Schools Which Discriminate On The Basis Of Race, David L. Anderson

The Catholic Lawyer

No abstract provided.


Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu 2017 University of Michigan Law School

Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu

Articles

This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.


The Negative Capital Account Maze, Walter D. Schwidetzky 2017 University of Baltimore School of Law

The Negative Capital Account Maze, Walter D. Schwidetzky

All Faculty Scholarship

Outside Hubert I and Hubert II, there has been little discussion of negative capital accounts in the tax context and almost no discussion in the nontax context. Nontax law, however, is critically important. This report provides an integrated discussion of the application of tax and nontax law to negative capital accounts.

One of the challenges in writing this report is that it requires a discussion of both the at-risk rules of section 465 and the debt allocation rules of section 752. Complex issues involving sections 465 and 752 and their interaction are worthy of their own articles. Indeed, others have ...


Share-Buyback-Scheme-And-Contemporary-Tax-Treatment-Oluwaseun-Viyon-Ojo.Pdf, Oluwaseun Viyon Ojo 2017 Lagos State University

Share-Buyback-Scheme-And-Contemporary-Tax-Treatment-Oluwaseun-Viyon-Ojo.Pdf, Oluwaseun Viyon Ojo

Oluwaseun Viyon Ojo

This paper briefly examines the concept of share buyback scheme in Nigeria and the extant position of the Nigerian Law as regards the transaction. The present writer essentially places emphasis on an indepth analysis and examination of  the tax implications of the transaction from the perspectives of the tax treatment models in other jurisdictions, particularly the United States, United Kingdom and Canada. From the comparative analysis from the above mentioned jurisdictions, the writer further analyses the present position of the extant Nigerian tax statutes on the possible tax treatment of share buyback in Nigeria. It then finally recommended the possible ...


A Philosophy Toolkit For Tax Lawyers, Bret N. Bogenschneider 2017 The University of Akron

A Philosophy Toolkit For Tax Lawyers, Bret N. Bogenschneider

Akron Law Review

Philosophy functions as a tool for tax lawyers.The various schools of philosophy are akin to a toolkit with different tools suited for differing projects where the more tools the tax lawyer knows how to use, the more effective he or she will be in the practice of tax law. This paper accordingly sets out to provide a systemization of philosophy relevant to tax law in the areas of Moral Philosophy, Legal Philosophy, Law and Economics, Philosophy of Science, Philosophy of Mind, Philosophy of Language, and Critical Legal Studies. A summary is provided of each followed by a discussion of ...


"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard 2017 The University of Akron

"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard

Akron Law Review

When film production costs in California skyrocketed in the 1990s, states began creating tax incentive programs to attract film industry production. Currently, thirty-seven states have some type of film industry incentives and twenty-two states offer film tax credits. The 2014 movie Divergent, based on a science fiction book trilogy that takes place in a future post-apocalypse Chicago, cost $85 million to create, $30 million of which was spent in Illinois. The film producers promised to produce 1,000 jobs and in return received over $5 million in Illinois film tax credits. Did the reduction of tax revenue collected by the ...


Digital Commons powered by bepress