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The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro 2015 NYU School of Law

The More It Changes, The More It Stays The Same?: Automatic Indexing And Current Policy, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

This projected chapter addresses issues associated with automatically indexing fiscal policies, such as those in the U.S. income tax and Social Security systems. Under indexing, a statistical measure - pertaining, for example, to inflation, wage levels, life expectancy, or income inequality - is used to determine changes to nominal legal rules that then take effect automatically. One possible reason for favoring automatic indexing is that it may keep the underlying policy, by some metric, "the same" as empirical circumstances change. While indexing often makes sense, from the standpoint of a policymaker whose long-term preferences it would keep in place barring further ...


The Two Faces Of The Single Tax Principle, Daniel Shaviro 2015 NYU School of Law

The Two Faces Of The Single Tax Principle, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

This short paper, prepared for a symposium, “Reconsidering the Tax Treaty,” to be held at Brooklyn Law School on October 23, 2015, examines the “single tax principle,” arguably underlying bilateral tax treaties, in connection with evaluating the treaties’ future role in the development of international tax law and policy. It distinguishes between “upside” departures from the single tax principle, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all.

The paper argues that a focus on barring upside departures from the single tax principle can ...


The Estate Planner's Income Tax Playbook, Samuel Donaldson 2015 Georgia State University College of Law

The Estate Planner's Income Tax Playbook, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2003 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2003 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite 2015 University of Wisconsin Law School

United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite

Samuel A. Donaldson

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).


2007 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2007 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin 2015 University of Maryland Francis King Carey School of Law

Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you ...


Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson 2015 Georgia State University College of Law

Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson

Samuel A. Donaldson

This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or ...


Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin 2015 University of Maryland Francis King Carey School of Law

Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes ...


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).


Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin 2015 University of Maryland Francis King Carey School of Law

Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Teacher's Manual to accompany Federal Income Tax, a Contemporary Approach.


An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson 2015 Georgia State University College of Law

An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2004 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2004 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


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).


2002 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2002 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2005 Federal Tax Update, Samuel Donaldson 2015 Georgia State University College of Law

2005 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson 2015 Georgia State University College of Law

Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


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