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Washington Report: Professional Advertising: The Treasury’S View, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division Sep 2025

Washington Report: Professional Advertising: The Treasury’S View, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Deductibility Of Compromise Settlements, Jerome S. Horvitz, Michael J. Tucker Sep 2025

Deductibility Of Compromise Settlements, Jerome S. Horvitz, Michael J. Tucker

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, David K. Carlson Sep 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Tax Clinic, Kevin Hennessey Sep 2025

Tax Clinic, Kevin Hennessey

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 10, Number 5, May 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 5, May 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Tax Clinic, Stuart R. Josephs Sep 2025

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin, David K. Carlson Sep 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Selected Tax Planning Ideas For Savings And Loan Associations, Marie Tan, J. Michael Pusey Sep 2025

Selected Tax Planning Ideas For Savings And Loan Associations, Marie Tan, J. Michael Pusey

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Sep 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson Sep 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Habeas Mentem: Revisiting Sufficiency-Of-Counsel Standards In Post-Aedpa Habeas Corpus Proceedings, Alejandra S. Alvarez Sep 2025

Habeas Mentem: Revisiting Sufficiency-Of-Counsel Standards In Post-Aedpa Habeas Corpus Proceedings, Alejandra S. Alvarez

Florida Law Review

The Antiterrorism and Effective Death Penalty Act of 1996 (AEDPA) has contributed to long-standing complexities in our understanding of habeas corpus and its function as a device for judicial inquiry into the constitutionality of imprisonment. Since its passage and subsequent interpretations by Congress and the courts, criminal defendants have faced heightened challenges in seeking federal review of their state convictions. The United States Supreme Court has yet to recognize a concrete right to counsel for post-conviction proceedings--during which most criminal defendants file their habeas petitions claiming, for example, ineffective assistance of trial counsel-meaning that a large number of defendants file …


Taxation Without Immunization: Excercising The Federal Taxing Power To Increase Childhood Vaccination Rates, Nicholas R. Consalvo Sep 2025

Taxation Without Immunization: Excercising The Federal Taxing Power To Increase Childhood Vaccination Rates, Nicholas R. Consalvo

Florida Law Review

This Note will discuss the need to exercise the taxing power of the federal government in an effort to restore immunization rates to their historically high levels. Recent spikes in unvaccinated children have resulted in global outbreaks of diseases that were near elimination. This Note's solution to the growing anti-vaccination movement is the implementation of a federal tax plan targeted at parents who—without a valid medical exemption—refuse to vaccinate their children against specific classes of vaccine-preventable diseases. This federal tax plan could take the form of an income-based tax, or loss of child tax credits, enforced against parents based on …


Allowing The Tree To Be Cut Down: Quo Warranto Writs In Florida, John W. Wilcox Sep 2025

Allowing The Tree To Be Cut Down: Quo Warranto Writs In Florida, John W. Wilcox

Florida Law Review

There is no sense in declaring that an action is outside someone's scope of power after the action has already occurred. In much the same way, it does not matter whether someone may chop down a tree after the tree is down. Yet, the Florida Supreme Court's interpretation of the quo warranto writ in League of Women Voters of Florida v. Scott allows the figurative tree to be cut down and then later declares it should have been protected.


Judicial Resistance To Mandatory Arbitration As Federal Commandeering, Matthew J. Stanford, David A. Carrillo Sep 2025

Judicial Resistance To Mandatory Arbitration As Federal Commandeering, Matthew J. Stanford, David A. Carrillo

Florida Law Review

This Article argues that the current doctrine of preempting state substantive law in favor of the Federal Arbitration Act (FAA) contravenes core federalism principles generally, the Tenth Amendment specifically, and well-established anti-commandeering and federalism doctrine. These authorities are all concerned with a core federalism principle: state sovereignty.

The states retained sovereignty when they joined the Union. The Tenth Amendment expressly enshrines this retention. Modem federal court doctrine, which imposes federal arbitration law on the states, encroaches on retained state sovereignty by preempting state substantive law. This is erroneous regardless of whether Congress enacted the FAA as a rule of federal …


Rescinding Inclusion In The Administrative State: Adjudicating Daca, The Cenus, And The Military's Transgender Policy, Peter Margulies Sep 2025

Rescinding Inclusion In The Administrative State: Adjudicating Daca, The Cenus, And The Military's Transgender Policy, Peter Margulies

Florida Law Review

The rescission of programs, policies, and practices by an incoming administration often raises legal questions. However, answers are harder to find. That is the case with the whirlwind of rollbacks proposed and implemented by the Trump administration in areas from transgender persons in the military to asking a citizenship question on the census and terminating Deferred Action for Childhood Arrivals (DACA) and Temporary Protected Status (TPS). This Article provides a lens for assessing the legality of these seemingly precipitous moves. Viewing these abrupt paradigm shifts as threshold rescissions clarifies the legal landscape. Threshold measures govern baseline access to goods and …


The Tax Adviser, Volume 10, Number 3, March 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 3, March 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson Sep 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Tax Clinic, William R. Sutherland Sep 2025

Tax Clinic, William R. Sutherland

Tax Adviser

No abstract provided.


Tax Planning For Educational Benefits, Joseph L. Boyd, Charles H. Calhoun Sep 2025

Tax Planning For Educational Benefits, Joseph L. Boyd, Charles H. Calhoun

Tax Adviser

No abstract provided.


Final Sec. 83 Regs: Dividends On Restricted Stock As Compensation, Joseph E. Bernstein Sep 2025

Final Sec. 83 Regs: Dividends On Restricted Stock As Compensation, Joseph E. Bernstein

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Foreign Tax Credit Regs, Project, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division Sep 2025

Washington Report: Tax Division Comments On Foreign Tax Credit Regs, Project, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Conflict Emissions And Environmental Destruction: Exacerbating Insecurity And Exclusion Among Vulnerable And Indigenous Communities In The Absence Of Inclusive Climate Governance, Mariem Yasser Sep 2025

Conflict Emissions And Environmental Destruction: Exacerbating Insecurity And Exclusion Among Vulnerable And Indigenous Communities In The Absence Of Inclusive Climate Governance, Mariem Yasser

COP30

This policy paper highlights that Indigenous and marginalized communities who manage an estimated 80 % of world biodiversity have access to less than 1 % of climate funding and are sidelined in national level decision-making (Rights and Resources Initiative, 2021). At the same time, armed conflict contributes an estimated 5.5 % of global CO₂-equivalent emissions that affects Indigenous peoples in fragile rural areas. (IPCC, 2022). Unlike failure of REDD +program in the Amazon region of Colombia, which excluded Indigenous governance and permitted deforestation to increase exponentially, DRC has developed community forest concessions integrating Indigenous and community management into climate governance …


Empowering Courts For Climate Justice: A Policy Proposal To Enhance Judicial Capacity Through The Paris Agreement Framework, Nourine Gad Sep 2025

Empowering Courts For Climate Justice: A Policy Proposal To Enhance Judicial Capacity Through The Paris Agreement Framework, Nourine Gad

COP30

This policy paper asserts that the strengthening of judicial capacity to deal with climate harm, especially ecocide, is urgently needed and that the Paris Agreement can play a huge role in this. Given that climate change has become a more political battle between justice and rights, courts have been playing a major role in holding governments and corporations accountable. Nevertheless, many national judiciaries do not have the instruments, jurisdiction, or the training to successfully adjudicate on complex climate cases. It is then argued that as a case study, Brazil has moved forward on the issue of climate rights through the …


Indigenous Leadership In The Fight Against Environmental Racism And Ecocide: Advancing Climate Justice And Human Rights, Carlos Matheus Matos Santos Dos Santos Sep 2025

Indigenous Leadership In The Fight Against Environmental Racism And Ecocide: Advancing Climate Justice And Human Rights, Carlos Matheus Matos Santos Dos Santos

COP30

Climate change intensifies social, economic, racial, and gender inequalities, disproportionately affecting historically marginalized communities, such as indigenous peoples, black populations, and riverine communities. In Brazil, practices of environmental racism and actions that constitute ecocide (such as the installation of large enterprises, illegal mining, and predatory exploitation of natural resources) compromise ecosystems and traditional ways of life. Cases such as the Belo Monte Power Plant and the expansion of mining on indigenous lands illustrate the inadequacy of socio-environmental protection mechanisms and the implementation of necropolitical policies that remove or expose communities to environmental degradation. The analysis highlights the need to integrate …


Toward A More-Than-Human Climate Diplomacy: Reclaiming Justice Beyond The Western Gaze, Leandro Gabriel Caporale Sep 2025

Toward A More-Than-Human Climate Diplomacy: Reclaiming Justice Beyond The Western Gaze, Leandro Gabriel Caporale

COP30

This policy paper interrogates the structural injustices embedded in the COP negotiation system, arguing that global climate governance remains constrained by colonial legacies, epistemic hierarchies, and an anthropocentric diplomatic model. Despite its stated goals of inclusivity, the UNFCCC process continues to marginalise Indigenous, Global South, and alternative voices, reinforcing power asymmetries that shape both participation and outcomes. Based in case studies from Ecuador and Bolivia—where rights of nature and Indigenous governance have been integrated into legal frameworks—this paper examines how alternative systems of environmental stewardship and political subjectivity can inform a more just diplomatic architecture. It proposes pragmatic, system-oriented reforms …


Indigenous People Integration Into National Climate Decision Making Process, Omnia Ahmed Ayoub Ahmed Sep 2025

Indigenous People Integration Into National Climate Decision Making Process, Omnia Ahmed Ayoub Ahmed

COP30

Our policy paper here is going to explore the urgent need to recognise and enhance the participation and integration of indigenous communities in global climate cases and discussions in decision making processes , despite their contribution now….we are focusing on their case now because they are the most Affected by its impacts , due to their strong connection to natural eco systems , their traditional knowledge and their practices are essential for the biodiversity conservation and sustainable resource management but , unfortunately there was a systemic exclusion due to some factors and limiting and representation in in climate conferences such …