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Full-Text Articles in Law
The Same Sex Marriage Tax Shelter: What's Love Got To Do With It?, Stephen T. Black
The Same Sex Marriage Tax Shelter: What's Love Got To Do With It?, Stephen T. Black
Akron Law Review
This Article examines how wide, and asks whether the tax planning opportunities post-Windsor threaten the stability of the tax system and the stability of marriage. Part II of this Article discusses the federal tax benefits married couples receive when treated as a single economic unit. In Part III, the Article examines the use of partnerships and marriages to attain tax benefits for the parties involved. Next, Part IV discusses the possibility of tax shelter opportunities through the use of multiparty marriages, which are now possible in light of the Windsor decision. Finally, Part V concludes.
Bogus Refunds & Bad Penalties: The Feckless And Fixable Refund Penalty System, Del Wright Jr.
Bogus Refunds & Bad Penalties: The Feckless And Fixable Refund Penalty System, Del Wright Jr.
Akron Law Review
This Article analyzes the problems with section 6676 as it currently applies and offers suggestions to change it. The Article begins by identifying the reasons section 6676 has been unable to accomplish its policy goals and then highlights problems on the horizon. It ends by suggesting legislative and regulatory changes that will ameliorate the problems with section 6676 and allow the law to accomplish the goals Congress sought to achieve through its enactment. Part II of this Article lays out the problems associated with erroneous claims for refund and past legislative attempts to deal with the problem, ultimately leading to …
Federal Income Tax Developments: 1980
Federal Income Tax Developments: 1980
Akron Law Review
The scope of this survey is limited to the substantive developments in the field of income taxation. The thrust of this article is not only to identify new developments, but also to trace these concepts through their formulative changes.