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

Taxation-Federal Commons

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

2040 Full-Text Articles 1067 Authors 656507 Downloads 81 Institutions

All Articles in Taxation-Federal

Faceted Search

2040 full-text articles. Page 44 of 48.

Roth Iras Planning For 2010...And Beyond, Mitchell A. Drossman, Lester B. Law 2010 College of William & Mary Law School

Roth Iras Planning For 2010...And Beyond, Mitchell A. Drossman, Lester B. Law

William & Mary Annual Tax Conference

No abstract provided.


Ten Tax Strategies For Compensating Your Key Employees, Catherine M. Marriott 2010 College of William & Mary Law School

Ten Tax Strategies For Compensating Your Key Employees, Catherine M. Marriott

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In Federal Income Taxation, Ira B. Shepard 2010 College of William & Mary Law School

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and Jundamental principles are highlighted - unless one of us decides to go nuts and ...


Panelist, Oecd Conference On Intangibles, Hugh Ault 2010 Boston College Law School

Panelist, Oecd Conference On Intangibles, Hugh Ault

Hugh J. Ault

No abstract provided.


Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García 2010 ITESM Campus Puebla

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades de los ...


It’S All About Timing: Will Karns Impact The Irs Battles Over Advance Receipts?, Nicholas Mirkay 2010 Widener Law

It’S All About Timing: Will Karns Impact The Irs Battles Over Advance Receipts?, Nicholas Mirkay

Nicholas A Mirkay III

The accounting for advance receipts or payments continues to vex those who administer, and advise on, federal income tax law. Under current income tax law, a taxpayer or tax advisor must generally make an initial threshold determination when addressing the tax treatment of an advance receipt: (i) is the amount received a loan or deposit, neither of which is generally required to be included in income; or (ii) is the receipt not a loan or deposit and, thus, includable in income as an “accession to wealth,” such as salary or wage income. The U.S. Supreme Court has addressed the ...


The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro 2010 NYU School of Law

The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro

New York University Law and Economics Working Papers

In an increasingly integrated global economy, with rising cross-border stock listings and share ownership, U.S. corporate residence for income tax purposes, which relies on one’s place of incorporation, may become increasingly elective for new equity. Existing equity in U.S. companies, however, is effectively trapped here, given the difficulty of expatriating for tax purposes absent a bona fide acquisition by new owners. Both the prospect of rising tax electivity for new equity and the very different situation facing old U.S. equity have important implications for U.S. international tax policy. This paper therefore explores three main questions ...


The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro 2010 NYU School of Law

The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro

New York University Public Law and Legal Theory Working Papers

In an increasingly integrated global economy, with rising cross-border stock listings and share ownership, U.S. corporate residence for income tax purposes, which relies on one’s place of incorporation, may become increasingly elective for new equity. Existing equity in U.S. companies, however, is effectively trapped here, given the difficulty of expatriating for tax purposes absent a bona fide acquisition by new owners. Both the prospect of rising tax electivity for new equity and the very different situation facing old U.S. equity have important implications for U.S. international tax policy. This paper therefore explores three main questions ...


The Amt's Silver Lining, Brian D. Galle 2010 Boston College Law School

The Amt's Silver Lining, Brian D. Galle

Boston College Law School Faculty Papers

The federal Alternative Minimum Tax has potentially salutary – and heretofore unrecognized – effects that counteract pathologies of state budgets over the business cycle. A taxpayer’s AMT liability increases with income, and acts to eliminate federal tax subsidies for state revenue-raising. Thus, as a state’s income grows and the AMT hits more state residents, state spending becomes more expensive in flush times as the federal tax subsidy for state and local taxes is reduced. Conversely, when state fiscal health deteriorates, the federal tax subsidy grows as fewer state residents fall under the AMT, boosting taxpayer support for state spending. This ...


Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel 2010 Georgia State University College of Law

Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel

Faculty Publications By Year

No abstract provided.


Rethinking Foreign Tax Creditability, Daniel N. Shaviro 2010 NYU

Rethinking Foreign Tax Creditability, Daniel N. Shaviro

New York University Law and Economics Working Papers

International tax policy experts often mistakenly conflate two distinct margins: (1) the overall tax burden on outbound investment, and (2) the marginal reimbursement rate (MRR) for foreign taxes paid, which is 100 percent under a foreign tax credit system, but equals the marginal tax rate for foreign source income under an explicit or implicit deductibility system (such as exemption). From a unilateral national welfare standpoint, whatever the right answer at margin (1), deductibility is clearly optimal, and creditability dangerously over-generous, at margin (2).


Improper Taxation Of The Vowed Religious: How Glenshaw Glass Principles Can Reestablish Horizontal Equity, Samira Alić Omerović 2010 Boston College Law School

Improper Taxation Of The Vowed Religious: How Glenshaw Glass Principles Can Reestablish Horizontal Equity, Samira Alić Omerović

Boston College Law Review

The 1955 U.S. Supreme Court decision in Commissioner v. Glenshaw Glass Co. defined income as all “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” In cases where members of religious orders assign all earnings to their orders pursuant to the vow of poverty, this definition has not played a role in the courts’ evaluation of proper tax treatment. Consequently, tax treatment of the members of these orders has violated the fundamental principle of horizontal equity, which states that similarly situated taxpayers should receive similar tax treatment. Instead, the Internal Revenue Service and three ...


Intermountain And The Growing Importance Of Administrative Law In Tax Law, Steve R. Johnson 2010 Florida State University College of Law

Intermountain And The Growing Importance Of Administrative Law In Tax Law, Steve R. Johnson

Scholarly Publications

On September 29, 2009, Treasury issued regulations retroactively extending the six-year limitations period for income tax deficiencies resulting from basis overstatements. In its May 6 Intermountain decision, the Tax Court unanimously invalidated those regulations, but on divided rationales. The government has appealed.

lntermountain is a must-read for tax academics and practitioners. It is among the richest decisions on the procedural and substantive validity of tax regulations. Moreover, the opinions in the case, subsequent cases on the issue, .and commentary on these opinions and cases present genuine opportunity for improvement of the law.

This report has five sections. Section I sketches ...


A Burden-Neutral Shift From Foreign Tax Creditability To Deductibility?, Kimberly A. Clausing, Daniel N. Shaviro 2010 Reed College - Department of Economics

A Burden-Neutral Shift From Foreign Tax Creditability To Deductibility?, Kimberly A. Clausing, Daniel N. Shaviro

New York University Law and Economics Working Papers

Observers of international tax rules have long conflated two distinct effects of the foreign tax credit on multinational firms: the effect on the incentive to invest abroad and the effect on foreign tax sensitivity. With national welfare as the policy objective, we discuss how a burden neutral shift from foreign tax credits to deductibility could be designed to improve distortions associated with insensitivity to foreign taxation without raising aggregate burdens on outward foreign investment. We also provide new evidence suggesting that the tax sensitivity of outward foreign direct investment is indeed reduced for OECD countries using foreign tax credits, in ...


Quinto Congreso Nacional De Organismos Públicos Autónomos, Bruno Costantini García 2010 ITESM Campus Puebla

Quinto Congreso Nacional De Organismos Públicos Autónomos, Bruno Costantini García

Bruno L. Costantini García

Quinto Congreso Nacional de Organismos Públicos Autónomos

"Autonomía e Información Pública"


Panelist, Max Planck Insitute For Taxation Advisory Board, Hugh Ault 2010 Boston College Law School

Panelist, Max Planck Insitute For Taxation Advisory Board, Hugh Ault

Hugh J. Ault

No abstract provided.


Morgens: More Qtip Mischief, Wendy G. Gerzog 2010 University of Baltimore School of Law

Morgens: More Qtip Mischief, Wendy G. Gerzog

All Faculty Scholarship

In Morgens, the court ruled in favor of the government that section 2035(b) applied to the gift taxes paid by the qualified terminable interest property (QTIP) trust beneficiaries to gross up the widow’s estate by that amount. Because the surviving (or donee) spouse must be taxed on the underlying property over which she has no ownership rights, Congress enacted section 2207A to allow the second spouse to recover from the beneficiaries of the property the transfer taxes relating to her gift or estate inclusion. However, the court held that section 2207A did not shift the gift tax liability ...


Transfer Pricing, Hugh Ault 2010 Boston College Law School

Transfer Pricing, Hugh Ault

Hugh J. Ault

Chaired meeting of 45 governmental and academic specialist


Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson 2010 Florida State University College of Law

Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson

Scholarly Publications

The title of an article of mine in the Fall 2009 issue of the NewsQuarterly asked “What’s Next in the Section 6501(e) Overstated Basis Controversy?” The Tax Court answered that question on May 6, 2010, in its decision Intermountain Insurance Service of Vail, LLC v. Commissioner, 134 T.C. No. 11. In that decision, the court invalidated two temporary regulations that had been issued on September 24, 2009: sections 301.6229(c)(2)-IT and 301.6501(e)-IT.


Delimitación Téorica Del Delito Penal Fiscal, Bruno Costantini García 2010 ITESM Campus Puebla

Delimitación Téorica Del Delito Penal Fiscal, Bruno Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.


Digital Commons powered by bepress