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Estate Of Purdue: A Blueprint For Flping, Phyllis C. Taite 2017 Florida A&M University College of Law

Estate Of Purdue: A Blueprint For Flping, Phyllis C. Taite

Journal Publications

In this article, Taite examines Estate of Purdue, in which the Tax Court held that assets of the decedent that were transferred to the family limited liability company were not includable in the gross estate, that transfers to the family trust qualified for an annual exclusion, and that the estate could deduct interest on loans from the estate’s beneficiaries.


The Definitions Of Income, John R. Brooks 2017 Georgetown University Law Center

The Definitions Of Income, John R. Brooks

Georgetown Law Faculty Publications and Other Works

What is income? It’s a seemingly simple question that’s surprisingly hard to answer. Income is the basis for assigning tax burdens, for distributing transfers, and for broader normative issues of inequality and justice. Yet we lack a shared conception of income, and a pure, rigorous definition of income is impossible. In this Article I review the intellectual history of the income concept among tax and fiscal theorists to show the difficulty of the problem, and also to show that some important debates about what’s proper under an income tax can be explained instead as arguments over competing ...


Considering "Citizenship Taxation": In Defense Of Fatca, Young Ran Kim 2017 University of Utah, SJ Quinney College of Law

Considering "Citizenship Taxation": In Defense Of Fatca, Young Ran Kim

Utah Law Faculty Scholarship

Inspired by Ruth Mason’s recent article, Citizenship Taxation, which reaches a general conclusion against citizenship taxation, this Article also questions citizen taxation under the same normative framework, but with a particular focus on efficiency and administrability, and takes a much less critical stance towards the merits of citizenship taxation. First, neither citizenship taxation nor residence-based taxation can completely account for the differences between residents’ and nonresidents’ ability to pay taxes under the fairness argument. Second, the efficiency argument, that citizenship taxation may distort both Americans’ and non-Americans’ citizenship decisions, is not convincing. The American citizenship renunciation rate is not ...


Donor Advised Funds: Charitable Spending Vehicles For 21st Century Philanthropy, Roger Colinvaux 2017 The Catholic University of America, Columbus School of Law

Donor Advised Funds: Charitable Spending Vehicles For 21st Century Philanthropy, Roger Colinvaux

Scholarly Articles and Other Contributions

The donor advised fund (DAF) is changing longstanding giving norms in United States philanthropy. DAF contributions now account for around 8.4% of giving by individuals in the U.S. Over half of those contributions go to national DAF sponsors that have relationships with large commercial investment firms like Fidelity, Vanguard, and Schwab. This Article seeks to advance the understanding of the donor advised fund and to address two of the main policy questions: whether to require a mandatory distribution of funds by DAFs and their sponsoring organizations and how to respond to the increased use of DAFs for noncash ...


The Importance Of A Participatory Charitable Giving Incentive, Roger Colinvaux 2017 The Catholic University of America, Columbus School of Law

The Importance Of A Participatory Charitable Giving Incentive, Roger Colinvaux

Scholarly Articles and Other Contributions

Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxpayers. Such a limited deduction would fatally undermine the foundations of a giving incentive that has fostered an altruistic and pluralistic society through its broad-based participation and would seriously harm the charitable sector. Section 501(c)(3) would recede in importance as setting the standard for a public benefit organization. More gifts would go to private benefit and political organizations. The article argues that a charitable deduction for the few should be rejected. Instead, Congress should consider expanding the charitable giving incentive by extending it to ...


R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni 2016 Harvard Law School

R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni

Faculty Scholarship

No abstract provided.


When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle L. Drumbl 2016 Washington and Lee University School of Law

When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle L. Drumbl

Michelle L Drumbl

None available.


Joint Statement Of The Ncc And The Uscc Regarding Tax Reforms, 2016 St. John's University School of Law

Joint Statement Of The Ncc And The Uscc Regarding Tax Reforms

The Catholic Lawyer

No abstract provided.


The Tax Definition Of "Medical Care:" A Critique Of The Startling Irs Arguments In O'Donnabhain V. Commissioner, Katherine Pratt 2016 Loyola Law School

The Tax Definition Of "Medical Care:" A Critique Of The Startling Irs Arguments In O'Donnabhain V. Commissioner, Katherine Pratt

Michigan Journal of Gender and Law

This Article critiques the startling arguments made by the Internal Revenue Service (“IRS”) in O’Donnabhain v. Commissioner, a case in which the issue was whether a person diagnosed with gender identity disorder (“GID”) could take a federal tax deduction for the costs of male-to-female medical transition, including hormone treatment, genital surgery, and breast augmentation. Internal Revenue Code § 213 allows a deduction for the costs of “medical care,” which (1) includes costs incurred for “the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,” but (2) generally excludes ...


Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah 2016 University of Michigan Law School

Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah

Articles

Corporate privacy is an oxymoron. Individuals have a right to privacy, which the Supreme Court has recognized at least since Griswold v. Connecticut (1965). Warren and Brandeis’ famous defense of the right to privacy (1890) clearly applied only to individuals, because only individuals have the kind of feelings that are affected by invasions of privacy. Corporations are legal entities, and the concept of privacy does not apply to them, as the Supreme Court held in 1906. Thus, any objection to making corporate tax returns public cannot rest on the right to privacy. In fact, corporate returns were made public in ...


The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro 2016 University of Miami Law School

The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro

University of Miami Law Review

The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and ...


Taxing Wealth Seriously, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer 2016 Notre Dame Law School

Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

No abstract provided.


Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell 2016 St. John's University School of Law

Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell

St. John's Law Review

No abstract provided.


Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack 2016 St. John's University School of Law

Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack

The Catholic Lawyer

No abstract provided.


When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding 2016 San Jose State University

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei 2016 San Jose State University

Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu 2016 San Jose State University

The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu

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.


The Foreign Earned Income Exclusion, Shilpa Balnadu 2016 San Jose State University

The Foreign Earned Income Exclusion, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


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