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- Institution
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- University of Miami Law School (7)
- The University of Akron (5)
- University of Richmond (4)
- Vanderbilt University Law School (2)
- Washington and Lee University School of Law (2)
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- William & Mary Law School (2)
- American University Washington College of Law (1)
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- Maurer School of Law: Indiana University (1)
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- UIC School of Law (1)
- University of Maryland Francis King Carey School of Law (1)
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- West Virginia University (1)
- Keyword
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- Income tax (6)
- IRS (4)
- Taxation -- International cooperation (4)
- Excise tax (3)
- Tax credits (3)
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- Tax reform (3)
- Taxation of foreign income (3)
- Value-added tax (3)
- Property (2)
- income tax (1)
- Authority to Tax (1)
- Choice of entity (1)
- Conservation easements (1)
- Criminal tax offense (1)
- Damage award (1)
- Death tax (1)
- Dispute resolution (1)
- Estate (1)
- Expense Deductions (1)
- Exporters (1)
- FCC (1)
- Fair Tax (1)
- Federal Communications Commission (1)
- Feminim (1)
- Feminist theory (1)
- Finance expenses (1)
- Foreign Corporations (1)
- Foreign investments -- Taxation -- Government policy (1)
- Gift and estate taxes (1)
- Gift tax reform (1)
- Publication
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- University of Miami Law Review (7)
- Akron Tax Journal (5)
- Richmond Journal of Law and the Public Interest (2)
- Richmond Public Interest Law Review (2)
- Washington and Lee Law Review (2)
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- William & Mary Law Review (2)
- American University Law Review (1)
- Federal Communications Law Journal (1)
- Fordham Urban Law Journal (1)
- Maryland Journal of International Law (1)
- Northwestern Journal of International Law & Business (1)
- Seattle University Law Review (1)
- UIC John Marshall Journal of Information Technology & Privacy Law (1)
- Vanderbilt Journal of Transnational Law (1)
- Vanderbilt Law Review (1)
- Washington International Law Journal (1)
- West Virginia Law Review (1)
Articles 1 - 30 of 31
Full-Text Articles in Law
Section 254 Of The Telecommunications Act Of 1996: A Hidden Tax?, Nichole L. Millard
Section 254 Of The Telecommunications Act Of 1996: A Hidden Tax?, Nichole L. Millard
Federal Communications Law Journal
Congress has the sole power to levy and collect taxes. The Supreme Court has ruled that Congress may delegate this authority to administrative agencies so long as the will of Congress is clearly defined in the legislation. However, section 254 of the Telecommunications Act of 1996 operates as an unconstitutional delegation of Congress' authority to tax. This legislation provides the FCC with unfettered discretion in defining the boundaries of universal service and the authority to mandate that all consumers of telecommunications services subsidize the cost for low-income and rural consumers, as well as schools, libraries, and health care providers.
Three Versions Of Tax Reform, Alvin C. Warren Jr.
Three Versions Of Tax Reform, Alvin C. Warren Jr.
William & Mary Law Review
No abstract provided.
What Do Women Want: Feminism And The Progressive Income Tax , Marjorie E. Kornhauser
What Do Women Want: Feminism And The Progressive Income Tax , Marjorie E. Kornhauser
American University Law Review
No abstract provided.
Race, Class, And Gender Essentialism In Tax Literature: The Joint Return, Dorothy A. Brown
Race, Class, And Gender Essentialism In Tax Literature: The Joint Return, Dorothy A. Brown
Washington and Lee Law Review
No abstract provided.
Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers
Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers
University of Miami Law Review
No abstract provided.
The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein
The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein
University of Miami Law Review
No abstract provided.
Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah
Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah
University of Miami Law Review
No abstract provided.
Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni
Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni
University of Miami Law Review
No abstract provided.
Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast
Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast
University of Miami Law Review
No abstract provided.
Comment: What's On Second?, George Mundstock
Comment: What's On Second?, George Mundstock
University of Miami Law Review
No abstract provided.
International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz
International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz
University of Miami Law Review
No abstract provided.
Checkmate, The Treasury Finally Surrenders: The Check-The-Box Treasury Regulations And Their Effect On Entity Classification, Thomas M. Hayes
Checkmate, The Treasury Finally Surrenders: The Check-The-Box Treasury Regulations And Their Effect On Entity Classification, Thomas M. Hayes
Washington and Lee Law Review
No abstract provided.
The Hidden Costs Of The Progressivity Debate, Nancy C. Staudt
The Hidden Costs Of The Progressivity Debate, Nancy C. Staudt
Vanderbilt Law Review
Progressive taxation-taxing high income individuals at a proportionally higher level than low income individuals-has sparked more than a century of controversy. Those who support progressive taxation have heralded it as a policy that promotes the greatest good for the greatest number in society protects traditional democratic values, reflects the communitarian world-view of women who see themselves as responsible for the well-being of all individuals, and reveals the "aesthetic judgment" that income inequality is "distinctly evil or unlovely." At the same time, critics have condemned progressive income taxation as social policy that amounts to theft and involuntary servitude, reflects the democratic …
Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson
Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson
West Virginia Law Review
No abstract provided.
The Taxation Of Gifts And Bequests In Australia: A Prototype For Transfer Tax Reform In The United States?, Jeffrey S. Kinsler
The Taxation Of Gifts And Bequests In Australia: A Prototype For Transfer Tax Reform In The United States?, Jeffrey S. Kinsler
Washington International Law Journal
Australian tax law presents a possible prototype for the reform of gift taxation in the United States. Unlike the United States, Australia does not impose a separate transfer tax on gifts and bequests. Rather, gratuitous transfers of appreciated property are treated as capital gains under Australian tax law, exposing donors to income taxation. In an effort to interject the Australian model of taxation into the already robust debate over how best to reform the U.S. transfer tax system, this article examines the advantages and disadvantages of the Australian system and the Australian Income Tax Assessment Act ("ITAA").
Everything Old Is New Again: Reaching The Limits Of Indopco's Future Benefits With The Just-In-Time Management Philosophy, Glenn Walberg
Everything Old Is New Again: Reaching The Limits Of Indopco's Future Benefits With The Just-In-Time Management Philosophy, Glenn Walberg
William & Mary Law Review
No abstract provided.
The United States' Response To Tax Havens: The Foreign Base Company Services Income Of Controlled Foreign Corporations, Eric T. Laity
The United States' Response To Tax Havens: The Foreign Base Company Services Income Of Controlled Foreign Corporations, Eric T. Laity
Northwestern Journal of International Law & Business
This article is a detailed study of the taxation by the United States of foreign base company services income. Foreign base company services in- come is defined generally as the income derived by a controlled foreign corporation from the performance of services for a related person.2 Con- trolled foreign corporations, in turn, generally are the foreign subsidiaries of U.S. parent corporations.3 A controlled foreign corporation's foreign base company services income is taxed to its U.S. parent corporation, subject to various exclusions and qualifications. This article defines the class of sus- pect relationships between the controlled foreign corporation and its related …
Sports And Entertainment Figures (And Others) May Be Able To Deduct Legal Expenses For Criminal Prosecutions (And Wrongful Death Suits), John R. Dorocak
Sports And Entertainment Figures (And Others) May Be Able To Deduct Legal Expenses For Criminal Prosecutions (And Wrongful Death Suits), John R. Dorocak
Akron Tax Journal
This article, first, explains the Gilmore origin of claim test. Secondly, the extension of the origin of claim to situations where the legal claim is less clearly connected to the taxpayer's business or income-seeking activities will be discussed. Thirdly, this article will analyze the issue of how a criminal prosecution, particularly for a murder in a situation such as Mr. Simpson's, can be connected to business or income-seeking. Fourthly, the issue of whether any government policy would prevent the deduction, especially for an unsuccessful criminal defendant, will be reviewed Fifthly, prior murder cases in which the defendant was not allowed …
Practitioners - Beware The Trojan Horse: The Government Unsheathes An Old Weapon To Target Practitioners For Criminal Tax Offenses, Dante Marrazzo
Practitioners - Beware The Trojan Horse: The Government Unsheathes An Old Weapon To Target Practitioners For Criminal Tax Offenses, Dante Marrazzo
Akron Tax Journal
Nestled within the many criminal sanctions of the Internal Revenue Code is a little known, less understood, and, until recently, seldom used statute proscribing attempts to interfere with administration of the Internal Revenue laws. This article will discuss the exponential increase in use of that provision, section 7212(a) of the Internal Revenue Code, in the last decade to seek prosecution of tax scofflaws, particularly practitioners, who might have otherwise escaped criminal sanctions. This article will call attention to some perils for the practitioner relating to representing a client on tax matters. Those perils include possible criminal prosecution of an attorney …
The Origin Of The Claim Test: A Search For Objectivity, Edward J. Schnee, Nancy J. Stara
The Origin Of The Claim Test: A Search For Objectivity, Edward J. Schnee, Nancy J. Stara
Akron Tax Journal
Recently, the Ninth Circuit Court of Appeals, in United States v. Kroy (Europe) Ltd., used the origin of the claim test to determine the deductibility of financing expenses. At approximately the same time, the Tax Court, in Fort Howard Corp. v. Commissioner, concluded the use of the origin of the claim test to characterize similar expenditures was inappropriate. Given this conflict and the extensive use of this test to evaluate the deductibility of expenditures, this article reviews the development of this test and provides an analysis of the potential conflicts and uncertainties in its application.
Dispute Resolution With The Irs And Taxpayer Bill Of Rights 2, Lee G. Knight, Ray A. Knight
Dispute Resolution With The Irs And Taxpayer Bill Of Rights 2, Lee G. Knight, Ray A. Knight
Akron Tax Journal
This article expands on the meaning of reasonable time and place and examines numerous other rules governing audit examinations: (1) the significance of the taxpayer's last known address; (2) the rules governing representation before the IRS; (3) established channels for resolving difficult tax problems; (4) guidelines for disputing IRS findings; (5) IRS tools for collecting assessments of additional tax; and (6) the appropriateness of litigation in resolving assessment disputes. In addition, the Taxpayer Bill of Rights and the IRS initiatives to expand taxpayer rights are analyzed and explained. Tax practitioners with a working knowledge of these provisions will be better …
Personal Injury Exclusion: Is The Slashing Of Wrists Necessary?, Donald J. Zahn
Personal Injury Exclusion: Is The Slashing Of Wrists Necessary?, Donald J. Zahn
Akron Tax Journal
This paper will examine the history of damage award taxation beginning with the earliest income tax statute through the present law. Part II traces the 1918 and 1939 income Tax Code provisions and the court cases interpreting those provisions. Part I addresses the 1954 income Tax Code provisions and the case law which further defines tax aspects of damage awards, and Part IV outlines the 1986 tax reform legislation, the 1989 damage award changes, and recent United States Supreme Court rulings on the taxation of damage awards. Finally, Part V suggests that the courts have turned their backs on traditional …
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
UIC John Marshall Journal of Information Technology & Privacy Law
Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Richmond Journal of Law and the Public Interest
The welfare reform legislation signed into law last year repeals the entitlement to welfare and imposes strict time limits on the receipt of benefits. Although federal work requirements have been in effect for nearly thirty years, the new law requires the states to meet more stringent work participation levels and makes the work requirements applicable to mothers with younger children.The shift in the welfare paradigm toward mandatory wage work for mothers with young children has not been accompanied, however, by a corresponding policy shift toward universal or affordable child care.
The Earned Income Tax Credit And Welfare Reform, James Williams
The Earned Income Tax Credit And Welfare Reform, James Williams
Richmond Journal of Law and the Public Interest
The focus of this paper is the EITC and its important role in welfare reform. The current welfare system has been criticized on the grounds that it does not promote and encourage work. Critics also claim that welfare welfare is ineffective in reducing poverty, especially among children. The EITC addresses several of these complaints. First, the EITC "[i]s strongly pro-work. Only working families qualify for it. In addition, unlike welfare benefits, EITC payments rise rather than fall with earnings across that critical low-income range where we want to encourage work effort." Proponents of the EITC, such as Senator Bill Bradley …
A Comparative Proposal To Reform The United States Gift Tax Annual Exclusion, Jeffrey S. Kinsler
A Comparative Proposal To Reform The United States Gift Tax Annual Exclusion, Jeffrey S. Kinsler
Vanderbilt Journal of Transnational Law
The U.S. tax system receives much criticism. Recurrent themes in criticizing tax laws concern their complexity and the many loopholes relieving the wealthy from large amounts of taxation. This Article demonstrates how very wealthy U.S. taxpayers often do not pay gift and estate taxes. In fact the tax laws do not require these taxes to be paid. The Internal Revenue Code provides mechanisms through which taxpayers can evade estate and gift taxes in the United States. Furthermore, U.S. gift tax laws are extremely generous to taxpayers relative to tax laws of other industrialized countries. This Article analyzes the U.S. gift …
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Richmond Public Interest Law Review
The welfare reform legislation signed into law last year repeals the entitlement to welfare and imposes strict time limits on the receipt of benefits. Although federal work requirements have been in effect for nearly thirty years, the new law requires the states to meet more stringent work participation levels and makes the work requirements applicable to mothers with younger children.The shift in the welfare paradigm toward mandatory wage work for mothers with young children has not been accompanied, however, by a corresponding policy shift toward universal or affordable child care.
Congress's Amendment To Section 104 Of The Tax Code Will Not Clarify The Tax Treatment Of Damages And Will Lead To Arbitrary Distinctions, Sharon E. Stedman
Congress's Amendment To Section 104 Of The Tax Code Will Not Clarify The Tax Treatment Of Damages And Will Lead To Arbitrary Distinctions, Sharon E. Stedman
Seattle University Law Review
This Note examines the recent amendment of I.R.C. § 104 and argues that the amendment will not clarify the tax treatment of damages but will instead lead to inequitable results and arbitrary distinctions. Part I explores the policy justifications for the exclusion of damage awards from gross income and provides a brief overview of section 104. Next, in Part II, the article reflects upon the tax treatment of damages prior to the recent amendment. In doing so, Part II focuses on the relevant case law and revenue rulings. Turning toward the tax treatment of damages under the new amendment, Part …
The Earned Income Tax Credit And Welfare Reform, James Williams
The Earned Income Tax Credit And Welfare Reform, James Williams
Richmond Public Interest Law Review
The focus of this paper is the EITC and its important role in welfare reform. The current welfare system has been criticized on the grounds that it does not promote and encourage work. Critics also claim that welfare welfare is ineffective in reducing poverty, especially among children. The EITC addresses several of these complaints. First, the EITC "[i]s strongly pro-work. Only working families qualify for it. In addition, unlike welfare benefits, EITC payments rise rather than fall with earnings across that critical low-income range where we want to encourage work effort." Proponents of the EITC, such as Senator Bill Bradley …
New York Lifts Death Tax Penalty, Nancy O'Hagan
New York Lifts Death Tax Penalty, Nancy O'Hagan
Fordham Urban Law Journal
New York State replaced its estate tax and repealed its gift tax. This Article will trace the history of the New York State gift and estate taxes, explain the burden they imposed upon New York State residents in relation to other states, and examine the recent legislation in New York State which will gradually eliminate such inequities.