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

Taxation-Federal Commons

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

1898 Full-Text Articles 978 Authors 528060 Downloads 68 Institutions

All Articles in Taxation-Federal

Faceted Search

1898 full-text articles. Page 4 of 42.

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.


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.


To Win Or Not To Win! Article On Prize And Awards, Shilpa Balnadu 2016 San Jose State University

To Win Or Not To Win! Article On Prize And Awards, Shilpa Balnadu

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.


Cloud Activities And Issues Under Irc Sections 41 And 199, Marina Pinato 2016 San Jose State University

Cloud Activities And Issues Under Irc Sections 41 And 199, Marina Pinato

The Contemporary Tax Journal

No abstract provided.


A Panel Discussion Of Recent Developments In State Tax Reform, Leonel Renteria 2016 San Jose State University

A Panel Discussion Of Recent Developments In State Tax Reform, Leonel Renteria

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja 2016 San Jose State University

The Contemporary Tax Journal’S Interview Of Eli Dicker, Shruti Raja

The Contemporary Tax Journal

No abstract provided.


Consolidation Of Educational Tax Credits, Michael Hynson 2016 San Jose State University

Consolidation Of Educational Tax Credits, Michael Hynson

The Contemporary Tax Journal

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.


Redefining “Peril”—Abating The Interest On A Tax Deficiency For Good Faith Reliance On Irs Publications, Brady Cox 2016 Pepperdine University

Redefining “Peril”—Abating The Interest On A Tax Deficiency For Good Faith Reliance On Irs Publications, Brady Cox

Pepperdine Law Review

Many taxpayers rely on guidance materials the IRS provides in order to comprehend the United States Tax Code and pay an accurate tax. However, many, if not all, of these taxpayers would likely be startled to learn that their reliance on these IRS guidance materials is perilous. That is, that reliance upon these guidance materials will not support a taxpayer’s tax treatment decisions if the IRS decides that the decisions were incorrect under substantive law. However, because the courts have not decisively concluded which financial consequences a taxpayer faces or escapes by relying on informal IRS guidance, “peril” remains ...


King V. Burwell: What Does It Portend For Chevron’S Domain?, Leandra Lederman, Joseph C. Dugan 2016 Pepperdine University

King V. Burwell: What Does It Portend For Chevron’S Domain?, Leandra Lederman, Joseph C. Dugan

Pepperdine Law Review

This short Essay considers what the U.S. Supreme Court’s decision in King v. Burwell, 135 S. Ct. 2480 (2015), suggests about the future of Chevron deference. It first compares the Court’s approach in King with its approach in two other “extraordinary” nondeference cases, FDA v. Brown & Williamson Tobacco Corp. and Gonzales v. Oregon. It next situates King in a broader context of developments in the Court’s Chevron jurisprudence. The Essay concludes that, while King may simply be a sui generis case involving an important social program, it may also signal a fading appetite for deference among ...


The (Perhaps) Unintended Consequences Of King V. Burwell, Kristin E. Hickman 2016 Pepperdine University

The (Perhaps) Unintended Consequences Of King V. Burwell, Kristin E. Hickman

Pepperdine Law Review

The Supreme Court’s decision in King v. Burwell surprised many people, not because of its outcome but because, even as the Court ultimately agreed with the IRS’s interpretation of the statute, the Court expressly denied the IRS Chevron deference. As regards that result, this Essay makes three points. First, the Chevron discussion in King was not incidental, but the IRS and taxes were not foremost on the Court’s mind. Rather, King reflects a careful effort by Chief Justice Roberts to accomplish, through alternative framing, a broader curtailment of Chevron’s scope that he advocated unsuccessfully two terms ...


King V. Burwell: Where Were The Tax Professors?, Andy S. Grewal 2016 Pepperdine University

King V. Burwell: Where Were The Tax Professors?, Andy S. Grewal

Pepperdine Law Review

King v. Burwell drew unusually wide attention for a tax case. Members of the public, the mainstream media, health care professionals, Washington think tanks, and constitutional, administrative, and health law professors, to name a few groups, all debated the merits of the challengers’ arguments. Everyone, it seems, had something to say about the case — except tax professors. This contribution to Pepperdine Law Review’s Tax Law Symposium explores three potential reasons for the tax professoriate’s reticence. It concludes that none of those reasons withstand scrutiny, and going forward, tax professors should play a more active role in cases like ...


Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker 2016 Pepperdine University

Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker

Pepperdine Law Review

In our contribution to this symposium on King v. Burwell, we explore two aspects of the Chief Justice’s opinion where it is hard to ignore the fingerprints of a tax lawyer. First, in the Chief’s approach to statutory interpretation one sees a tax lawyer as interpreter with an approach that tracks tax law’s substance-over-form doctrine. Second, as to King’s sweeping administrative law holding, the Chief crafts a new major questions doctrine that could significantly cut back on federal agency lawmaking authority. Yet he seems to develop this doctrine against the backdrop of tax exceptionalism, and thus ...


The Rise And Fall Of Chevron In Tax: From The Early Days To King And Beyond, Steve R. Johnson 2016 Pepperdine University

The Rise And Fall Of Chevron In Tax: From The Early Days To King And Beyond, Steve R. Johnson

Pepperdine Law Review

Chevron is receding in tax, not because of any resurgence of tax exceptionalism but because it is receding everywhere. The case will continue to be cited by courts and masticated by commentators, but the unresolved – indeed worsening — conceptual, definitional, and practical incongruities of its doctrine rob it of operational force. King, which the Supreme Court conspicuously chose to resolve without “help” from Chevron, is another mile-marker on Chevron’s downward road. This article maps that road.


King V. Burwell And Tax Court Review Of Regulations, Ellen P. Aprill 2016 Pepperdine University

King V. Burwell And Tax Court Review Of Regulations, Ellen P. Aprill

Pepperdine Law Review

In King v. Burwell, the Supreme Court did not rely on Chevron to hold valid tax regulations allowing tax credits for taxpayers who enroll in an insurance plan through a federal rather than a state exchange. It instead concluded, relying in good measure on Brown and Williamson, that Congress had not delegated the question at issue to the IRS. It thus introduced a so-called Chevron Step 0. This essay reviews the Tax Court’s use of Chevron and Brown & Williamson to conclude that the Tax Court may well make use of King v. Burwell to review and reject tax regulations ...


Foreword—King V. Burwell Symposium: Comments On The Commentaries (And On Some Elephants In The Room), David Gamage 2016 Pepperdine University

Foreword—King V. Burwell Symposium: Comments On The Commentaries (And On Some Elephants In The Room), David Gamage

Pepperdine Law Review

As an introduction to the Symposium, this invited response essay reviews the pieces submitted for the Pepperdine Law Review symposium on the King v. Burwell case. The thrust of this essay’s response commentary is to praise the submitted essays for their excellence and insightfulness, but to suggest that the submitted essays nonetheless might benefit from focusing more on the role of the political mobilization that resulted in the King v. Burwell dispute. Ultimately, this essay suggests that what may have motivated the Supreme Court to develop and apply its new “deep economic and political significance” test in this this ...


An Obituary Of The Federal Estate Tax, M Mirow, Bruce McGovern 2016 Florida International University College of Law

An Obituary Of The Federal Estate Tax, M Mirow, Bruce Mcgovern

M. C. Mirow

The authors adopt the genre of the obituary to discuss the development and present condition of the Federal Estate Tax. Using this form of descriptive narrative, the authors present a concise summary of the most important changes in the tax over the past eighty-five years.


Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy 2016 John Marshall Law School

Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy

Kathryn J. Kennedy

This article is the third in a series on the implications for employee benefit plans of the Supreme Court’s decisions on the constitutionality of the Defense of Marriage Act (DOMA) and state bans on same-sex marriage. In this article, Kennedy highlights the effect Obergefell v. Hodges will have on employee benefit plans.


Finishing The Job On Section 356(A)(2): Closing Loopholes And Providing Consistent Treatment To Boot In Tax-Free Reorganizations, 2016 Brigham Young University Law School

Finishing The Job On Section 356(A)(2): Closing Loopholes And Providing Consistent Treatment To Boot In Tax-Free Reorganizations

BYU Law Review

No abstract provided.


Digital Commons powered by bepress