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5,069 full-text articles. Page 6 of 116.

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.


Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li 2017 Osgoode Hall Law School of York University

Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li

Commissioned Reports, Studies and Public Policy Documents

I am a tenured professor at Osgoode Hall Law School of York University, teaching and researching in the area of tax law. I am the lead author of Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie, 2017) and International Taxation in Canada (3rd ed.) (Li, Cockfield and Wilkie, 2014). I am also the lead editor of Income Tax at 100 Years (Li, Wilkie and Chapman, 2017). I am a member of Panel of Experts Reviewing Federal Tax Expenditures (the Expert Panel) (http://www.fin.gc.ca/access/tt-it/rfte-edff-eng.asp), but was not involved in drafting ...


User-Friendly Taxpaying, Kathleen DeLaney Thomas 2017 UNC School of Law

User-Friendly Taxpaying, Kathleen Delaney Thomas

Indiana Law Journal

Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more laundry detergent, Amazon now enables consumers to order refills by simply pressing the “dash button” mounted above their laundry machines. Starbucks lures more customers by allowing them to pre-order online and have their drink waiting when they arrive at the store. The theory behind this approach is simple: if you want someone to use ...


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.


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.


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