Digital Commons Network^™

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

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 8, August 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Division Questions Definition Of “Legal Services”, Kenneth F. Thomas, Janice M. Johnson, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Sec. 312(E)—The Current Interpretation, Edward J. Schnee

Tax Adviser

No abstract provided.

Subchap. S: 1980 Developments, Lorence L. Bravenec

Tax Adviser

No abstract provided.

Estate Planning: Estate Planning After Death (Part Ii), Bernard Barnett

Tax Adviser

No abstract provided.

Wrap-Around Mortgages Revisited: Temp. Regs. Sec. 15a.453-1(B)(3)(Ii), Keith D. Levingston

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 7, July 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Estate Planning: Estate Planning After Death (Part I), Bernard Barnett

Tax Adviser

No abstract provided.

Divisive And Nondivisive “D” Reorganizations Vs. Sec. 355 Transactions, Ronald E. Flinn

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 6, May 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Exploring The Roots Of Republican Factionalism In Contemporary U.S. Politics, Emma Seel

DU Undergraduate Research Journal Archive

The Republican Party has experienced significant internal divisions in recent elections, with the 2024 Presidential Primary revealing a party divided between two factions: Donald Trump’s followers, often referred to by his “Make America Great Again” (MAGA) slogan; and those that adhere to traditional Republican values that have defined the Grand Old Party (GOP) for decades. While MAGA Republicans still espouse conservative social values, they break away from the party when it comes to their “America First” ideology, another popular Trump slogan. The United States has long been a leader on the world stage, a position that both Democrats and Republicans …

Is Nil Woke?, Tan T. Boston

Loyola of Los Angeles Law Review

NCAA football and men’s basketball cumulatively receive almost one hundred percent of intercollegiate name, image, and likeness (NIL) compensation. NIL exceptionalism, however, is not the only distinguishing factor for these two sports. They are also distinctively racially and economically diverse in comparison to the dozens of other NCAA sports. Thus, demographically, NIL produces outcomes that align with so-called ‘woke’ policies. Although almost all states support NIL, an increasing number actively oppose woke policies. In fact, anti-woke backlash served as the impetus for recent anti-woke legislation (AWL) that, for example, bars funding for diversity, equity, and inclusion initiatives in higher education. …

Cheating With The Fifth Amendment: Weaponizing The Fifth Amendment Privilege To Undermine Equitable Dissolution Of Marriages, Elizabeth I. Boals

Loyola of Los Angeles Law Review

Despite widespread adoption of no-fault divorce, many U.S. states still consider adultery in the allocation of alimony and property. In sixteen of those states, adultery remains a criminal offense—enabling spouses accused of infidelity to invoke the Fifth Amendment privilege against self-incrimination during divorce proceedings. This Article explores how such invocations obstruct discovery, delay litigation, and create strategic advantages for wealthier or culpable spouses, especially in fault-based or hybrid divorce regimes. After surveying the historical development of divorce law and the expansion of Fifth Amendment protections into civil contexts, the Article critiques current remedies—adverse inferences, implied waivers, and immunity—as ineffective or …

Seismic Shifts And Stair Steps: Revisions To The Creditability Determination In The Foreign Tax Credit Rules, Rebecca Rosenberg

Loyola of Los Angeles Law Review

There has been a seismic shift in the regulatory rules for determining which foreign taxes are eligible to be credited against a taxpayer’s U.S. federal income tax. This Article explains why these regulatory changes have such a big impact, including some non-obvious, indirect results. First, the creditability determination is the necessary first step for claiming a foreign tax credit. Second, even a small disparity between a foreign tax and the section 901 creditability regulations can now make the entire foreign tax non-creditable, even for taxpayers who are not subject to the nonconforming portion of the foreign tax. Third, the section …

Courts And Social Justice, Shai Dothan

Loyola of Los Angeles Law Review

Many scholars have argued that courts are either harmful or useless when it comes to improving social justice in society. There are three main reasons offered in support of this argument: (1) Courts are elitist institutions that support the high social class of the judges at the expense of the rest of society, (2) the structure of litigation is geared towards harming the rights of people with modest economic means, (3) even when courts try to impose a higher standard of social justice, they are not able to initiate real social change. The purpose of this paper is to investigate …

Psychopharmacological Therapy Positively Modulates Disease Activity In Inflammatory Bowel Disease: A Systematic Review, Federica Di Vincenzo, Antonio Maria D'Onofrio, Angelo Del Gaudio, Elena Chiera, Gaspare Filippo Ferrajoli, Francesco Pesaresi, Alessio Simonetti, Marianna Mazza, Georgios Demetrios Kotzalidis, Mauro Pettorruso, Giovanni Martinotti, Loris Riccardo Lopetuso, Antonio Gasbarrini, Gabriele Sani, Gionata Fiorino, Franco Scaldaferri, Giovanni Camardese

Faculty, Staff and Students Publications

Depression, anxiety, and perceived stress are common comorbidities in patients with inflammatory bowel disease (IBD) and may negatively influence the disease course. Likewise, severe IBD may contribute to the development or worsening of psychiatric symptoms. Despite the established relevance of the gut-brain axis and frequent use of psychotropic medications in IBD patients, limited evidence exists regarding the effects of psychiatric treatments on gastrointestinal disease activity. Therefore, the aim of this systematic review is to evaluate the effectiveness of psychiatric therapies on gastrointestinal symptoms and disease activity in patients with IBD. The work was conducted in accordance with PRISMA guidelines. Searches …

Dopamine Partial Agonists In Pregnancy And Lactation: A Systematic Review, Alexia Koukopoulos, Delfina Janiri, Miriam Milintenda, Sara Barbonetti, Georgios D Kotzalidis, Tommaso Callovini, Lorenzo Moccia, Silvia Montanari, Marianna Mazza, Lucio Rinaldi, Alessio Simonetti, Mario Pinto, Giovanni Camardese, Gabriele Sani

Faculty, Staff and Students Publications

Background/Objectives: Dopamine partial agonists are drugs initially developed to treat schizophrenia, seeking a double effect of increased dopaminergic transmission in the prefrontal cortex and decrease in the accumbens/striatum. Of these drugs, aripiprazole, brexpiprazole, and cariprazine are currently marketed and used in schizophrenia spectrum and mood disorders. It is debated whether patients with psychiatric disorders becoming pregnant should discontinue or continue their antipsychotic treatment despite some risks for the fetus, i.e., whether it is worse to have an untreated disorder or treating it with drugs. The safety of drugs for mother and baby extend from pregnancy to the postpartum, when …

Hacking Generative Ai, Ido Kilovaty

Loyola of Los Angeles Law Review

Generative AI platforms, like ChatGPT, hold great promise in enhancing human creativity, productivity, and efficiency. However, generative AI platforms are prone to manipulation. Specifically, they are susceptible to a new type of attack called “prompt injection.” In prompt injection, attackers carefully craft their input prompt to manipulate AI into generating harmful, dangerous, or illegal content as output. Examples of such outputs include instructions on how to build an improvised bomb, how to make meth, how to hotwire a car, and more. Researchers have also been able to make ChatGPT generate malicious code.

This Article asks a basic question: do prompt …

Appalachian Archipelagos: "Writing From Measureless Location” In C.S. Giscombe’S Geopoetics, Jay Butler

Critical Humanities

This essay begins with a speculative gesture: what if we read Appalachia not as a bounded, landlocked region, but as an archipelago—where coherence lies not in contiguity, but in multiplicity and geopoetic drift? Drawing on the poetry of C.S. Giscombe, which spans the Caribbean to Appalachia and unsettles geographic conventions by inhabiting “measureless location” – not as a metaphor but as a method, materially grounded yet elusively meaningful – and guided by R.A. Judy’s Sentient Flesh and its theory and practice of para-semiosis and poiesis-in-black, this essay follows Giscombe’s pragmatic and prismatic geopoetics as it upends dominant frameworks of …

“Here’S To The Long Haul: Dark Green Religion And Planetary Thinking In Appalachian Environmental Movements”, Joseph Witt

Critical Humanities

Environmental humanities scholars have worked to develop alternative frameworks for understanding and relating to Earth’s systems in the hope of reforming the exploitative and extractive practices and attitudes characteristic of the Anthropocene. For example, Dipesh Chakrabarty argued that addressing climate change necessitated appreciating the entanglements between global (human) and planetary (Earth systems) scales. While Chakrabarty noted that ancient and Indigenous cultures may have retained approaches necessary for this work, he was skeptical of the ability of modern secular intellectual traditions focused on global justice perspectives to ultimately facilitate a planetary non-anthropocentric ethic. However, by only briefly engaging with themes of …

Planetary/Peripheral Appalachia, Matthew Halm

Critical Humanities

One of the characters in William Gibson’s science fiction novel The Peripheral describes the timeline-manipulating technology around which the story turns as a way of “third-worlding” the past. By sending information back and forth across time, the users of the technology, in our future, outsource work to inhabitants of their past (our near-present). An entire world becomes the “third world” for another world, home to cheap labor and expendable resources. The characters this happens to in the novel live in Appalachia, a choice that works in part to ground the otherwise cosmic scale of timeline manipulation and global catastrophe while …

Tax Clinic, Kevin Hennessey

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Foreign Investment In U.S, Real Estate—A New Set Of Rules, Neal W. Zimmerman

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 5, May 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.