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

Taxation-Federal Estate and Gift Commons

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

628 Full-Text Articles 320 Authors 157,928 Downloads 49 Institutions

All Articles in Taxation-Federal Estate and Gift

Faceted Search

628 full-text articles. Page 1 of 13.

The Timing Of Tax Transparency, Joshua D. Blank 2016 NYU School of Law

The Timing Of Tax Transparency, Joshua D. Blank

New York University Law and Economics Working Papers

Fairness in the administration of the tax law is the subject of intense debate in the United States. As recent headlines reveal, the Internal Revenue Service has been accused of failing to enforce the tax law equitably in its review of tax-exempt status applications by political organizations, the international tax structures of multinational corporations, and the estate tax returns of millionaires, among other areas. Many have argued that greater “tax transparency” would better empower the public to hold the IRS accountable and the IRS to defend itself against accusations of malfeasance. Mandatory public disclosure of taxpayers’ tax return information is ...


The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill 2016 St. John's University School of Law

The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill

The Catholic Lawyer

No abstract provided.


Analysis Of The Federal Estate Tax, Rachita Kothari 2016 San Jose State University

Analysis Of The Federal Estate Tax, Rachita Kothari

The Contemporary Tax Journal

No abstract provided.


Repeal The Alternative Minimum Tax, Branden Wilson 2016 San Jose State University

Repeal The Alternative Minimum Tax, Branden Wilson

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2016 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


When Should Bitcoin Be Subject To Fbar?, Arash Kiadeh 2016 San Jose State University

When Should Bitcoin Be Subject To Fbar?, Arash Kiadeh

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016

The Contemporary Tax Journal

No abstract provided.


Why We Should Stop Slamming Mark Zuckerberg And Priscilla Chan's Philanthropic Plans, David Herzig 2015 Valparaiso University

Why We Should Stop Slamming Mark Zuckerberg And Priscilla Chan's Philanthropic Plans, David Herzig

David J. Herzig

No abstract provided.


Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell 2015 University of Georgia School of Law

Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell

Journal of Intellectual Property Law

No abstract provided.


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx 2015 Georgia State University College of Law

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


2010 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2010 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


2008 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2008 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


2009 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2009 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).


Recent Developments - 2013, Samuel Donaldson 2015 Georgia State University College of Law

Recent Developments - 2013, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013


2006 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2006 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).


Recent Developments - 2012, Samuel Donaldson 2015 Georgia State University College of Law

Recent Developments - 2012, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2012


2011 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2011 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2010, through August, 2011. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


Recent Developments - 2014, Samuel Donaldson 2015 Georgia State University College of Law

Recent Developments - 2014, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2014\


How Federal Tax Expenditures That Support Housing Contribute To Economic Inequality, Henry Rose 2015 Loyola University Chicago, School of Law

How Federal Tax Expenditures That Support Housing Contribute To Economic Inequality, Henry Rose

Henry Rose

No abstract provided.


The Case For The Estate Tax, James Repetti 2015 Boston College Law School

The Case For The Estate Tax, James Repetti

James R. Repetti

Panel at the Centennial of the Estate and Gift Tax: Perspectives and Recommendations Symposium, sponsored by the Boston College Law Review and American College of Trust and Estate Counsel.


Digital Commons powered by bepress