Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- 501(c)(3) (1)
- Advocacy (1)
- Algorithmic Trading (1)
- Center for Security Policy (1)
- Charitable deduction (1)
-
- Charity (1)
- Commercial publishing (1)
- Dark Pools (1)
- Daubert (1)
- Daubert factors (1)
- Daubert test (1)
- Department of the Treasury (1)
- Distorted (1)
- Educational (1)
- Educational organization (1)
- False information (1)
- Federal income tax (1)
- Flash Boys (1)
- Full and fair exposition (1)
- HFT (1)
- Hate group (1)
- High Frequency Trade (1)
- High-Frequency Trading (1)
- Internal Revenue Code (1)
- Market Manipulation (1)
- Methodology test (1)
- National Alliance (1)
- Nationalist Foundation (1)
- Nationalist Movement (1)
- Newspaper (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
Has Regulation Affected The High Frequency Trading Market?, Kevin O'Connell
Has Regulation Affected The High Frequency Trading Market?, Kevin O'Connell
Catholic University Journal of Law and Technology
As technology rapidly advances society, there are a few industries that have not been drastically impacted by disruptive technology. The financial markets are no different. Over the past ten years, algorithmic trading has quickly revolutionized the financial markets and continues to dominate an industry that for many years remained largely uninfluenced by society’s technological advances. Algorithmic trading is “a type of trading done with the use of mathematical formulas” and market data “run by powerful computers” to execute trades. One of the most commonly used platforms of algorithmic trading is high frequency trading. High frequency trading (“HFT”) uses a computerized …
Preventing Tax-Exempt Propaganda: The Case For Defining The Second Prong Of The Methodology Test, Jordanne Miller
Preventing Tax-Exempt Propaganda: The Case For Defining The Second Prong Of The Methodology Test, Jordanne Miller
Catholic University Law Review
Under current Treasury Regulations, various propaganda groups throughout the United States are exempt from paying federal income tax. This is so because the current test used by the IRS to determine tax-exempt eligibility, the methodology test, is incapable of separating wild propaganda from viewpoints supported by facts.
The IRS created the methodology test in the late 1970s/early 1980s. Since then, groups denied tax-exempt status have repeatedly challenged its validity. The IRS has responded, and the test has evolved. However, the second prong of the test remains undefined—it is still unclear what it means for facts to be “distorted.” This Comment …