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The Tax Treatment Of Student Loan Discharge And Cancellation, John R. Brooks
The Tax Treatment Of Student Loan Discharge And Cancellation, John R. Brooks
Georgetown Law Faculty Publications and Other Works
The standard view is that, absent an express exclusion in the tax code, cancellation of student debt is taxable. Under this view, any immediate debt relief through administrative action would generate a tax bill. More troubling, the millions of borrowers in Income-Driven Repayment could face a “tax bomb” because of their promised loan cancellation, potentially hitting borrowers with bills for $100,000 or more in the same year that the government tells them their loan obligations have ended. These perverse outcomes are, however, based on a misreading of the tax law. The standard tax treatment of debt cancellation does not work …
Vertical Merger Enforcement Actions: 1994–April 2020, Steven C. Salop, Daniel P. Culley
Vertical Merger Enforcement Actions: 1994–April 2020, Steven C. Salop, Daniel P. Culley
Georgetown Law Faculty Publications and Other Works
We have revised our earlier listing of vertical merger enforcement actions by the Department of Justice and Federal Trade Commission since 1994. This revised listing includes 66 vertical matters beginning in 1994 through April 2020. It includes challenges and certain proposed transactions that were abandoned in the face of Agency concerns. This listing can be treated as an Appendix to Steven C. Salop and Daniel P. Culley, Revising the Vertical Merger Guidelines: Policy Issues and an Interim Guide for Practitioners, 4 JOURNAL OF ANTITRUST ENFORCEMENT 1 (2016).
False Advertising Law And New Private Law, Gregory Klass
False Advertising Law And New Private Law, Gregory Klass
Georgetown Law Faculty Publications and Other Works
This chapter, which will appear in the Oxford Handbook of New Private Law, examines the extent to which US false advertising law can be viewed as part of the private law. Its working hypothesis is that that although it can be helpful to distinguish private from public law, there is not a sharp border between the two regions. Laws that fall on the private side of the divide can be designed in light of purposes and principles commonly associated with public law, and vice versa. False advertising law provides an example. Despite the fact that it is commonly classified as …