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1873 full-text articles. Page 42 of 42.

An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur 2010 University of Colorado Law School

An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur

Articles

No abstract provided.


Avoiding Misuse Of Donor Advised Funds, Michael Hussey 2009 Widener Law

Avoiding Misuse Of Donor Advised Funds, Michael Hussey

Michael Hussey

No abstract provided.


The Untold Story Of Crane V. Commissioner Reveals An Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion To Bait A Hazardous Tax Trap For Unwitting Taxpayers, I Katz 2009 Selected Works

The Untold Story Of Crane V. Commissioner Reveals An Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion To Bait A Hazardous Tax Trap For Unwitting Taxpayers, I Katz

Irwin J Katz

Facts not discussed in the Supreme Court's decision in Crane v. Commissioner (much better known for Footnote 37) reveal an inconvenient tax truth of a hazardous tax trap for unwitting taxpayers (the "Basis Reduction Tax Trap"). For seven years, Beulah Crane operated an apartment building at a loss. For that reason, the substantial amount of allowable depreciation deductions on the building produced minimal tax benefits for her. Notwithstanding the lack of tax benefits, the basis of the apartment building was reduced by the depreciation deductions pursuant to section 1016(a) (2) of the Internal Revenue Code. Under threat of ...


“Respecting Foundation And Charity Autonomy: How Public Is Private Philanthropy?”, John Tyler, Evelyn Brody 2009 Ewing Marion Kauffman Foundation

“Respecting Foundation And Charity Autonomy: How Public Is Private Philanthropy?”, John Tyler, Evelyn Brody

John E. Tyler III

No abstract provided.


Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold 2009 Boston College Law School

Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold

Hugh J. Ault

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime ...


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