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

Tax Law Commons

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

5236 Full-Text Articles 2726 Authors 2507078 Downloads 130 Institutions

All Articles in Tax Law

Faceted Search

5236 full-text articles. Page 7 of 122.

Medical Deduction Allowed For In-Home Personal Use, Danny A. Pannese 2017 Sacred Heart University

Medical Deduction Allowed For In-Home Personal Use, Danny A. Pannese

Danny Pannese

The Tax Court held that payments made to an elderly woman's providers of personal care that she required due to her diminished capacity qualified as long-term-care services and were therefore deductible under IRC § 213(d)(1)(C). Lillian Baral was diagnosed with dementia by her physician in 2004. The court agreed with Baral's estate that the amounts paid to the caregivers for their services were deductible as qualified long-term-care services. Baral was chronically ill, and the care was medically necessary to protect her from threats to her health and safety, as determined by her physician. The court also ...


Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin 2017 Osgoode Hall Law School of York University

Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin

Lorne Sossin

This chapter examines the relationship between legitimate expectations and soft law. In what circumstances can an agency’s guidelines create law — or at least legally enforceable expectations? At first glance, the answer would appear obvious. The key reason for developing soft law is to provide guidance and transparency as to the process (and sometimes the substance) of administrative action. Soft law by its nature gives rise to expectations. Whether those expectations, in turn, give rise to legal effects is decidedly less clear. In fact, this question has vexed Canadian administrative law. Nowhere are questions of soft law and legitimate expectations ...


A Progressive Federal Tax Credit For State Tax Payments, Eric Kades 2017 William & Mary Law School

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Popular Media

No abstract provided.


The Taxation Of Indian Property, Robert C. Brown 2017 Indiana University School of Law

The Taxation Of Indian Property, Robert C. Brown

Robert C. Brown

No abstract provided.


The Nature Of Income Tax, Robert C. Brown 2017 Indiana University School of Law

The Nature Of Income Tax, Robert C. Brown

Robert C. Brown

No abstract provided.


The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown 2017 Indiana University School of Law

The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown

Robert C. Brown

No abstract provided.


The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown 2017 Indiana University School of Law

The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown

Robert C. Brown

No abstract provided.


When Is A Tax Not A Tax?, Robert C. Brown 2017 Indiana University School of Law

When Is A Tax Not A Tax?, Robert C. Brown

Robert C. Brown

No abstract provided.


The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown 2017 Indiana University School of Law

The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown

Robert C. Brown

No abstract provided.


The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown 2017 Indiana University School of Law

The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown

Robert C. Brown

No abstract provided.


Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown 2017 Indiana University School of Law

Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown

Robert C. Brown

No abstract provided.


State Property Taxes And The Federal Supreme Court, Robert C. Brown 2017 Indiana University School of Law

State Property Taxes And The Federal Supreme Court, Robert C. Brown

Robert C. Brown

No abstract provided.


State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown 2017 Indiana University School of Law

State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown

Robert C. Brown

No abstract provided.


Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown 2017 Indiana University School of Law

Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown

Robert C. Brown

No abstract provided.


Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown 2017 Member, Boston Bar

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Robert C. Brown

No abstract provided.


Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown 2017 Indiana University School of Law

Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown

Robert C. Brown

No abstract provided.


Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown 2017 Indiana University School of Law

Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown

Robert C. Brown

No abstract provided.


Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown 2017 Indiana University School of Law

Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown

Robert C. Brown

No abstract provided.


New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown 2017 Indiana University School of Law

New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown

Robert C. Brown

No abstract provided.


Court Procedure In Federal Tax Cases, Robert C. Brown 2017 Indiana University School of Law

Court Procedure In Federal Tax Cases, Robert C. Brown

Robert C. Brown

No abstract provided.


Digital Commons powered by bepress