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5,111 full-text articles. Page 7 of 117.

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.


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 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 ...


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