Law Commons^™

The Taxation Of The Unrelated Business Activities Of Exempt Organizations: Where Do We Stand? Where Do We Seem To Be Headed?, Donald C. Haley

Akron Tax Journal

This article reviews the background of the UBIT, analyzes and evaluates recent court decisions interpreting the hotly debated criteria for its imposition, reviews the status and potential implications of current Congressional consideration of revisions to the UBIT, and concludes with an evaluation of the prevailing authority and the criteria for its application.

Complexity And Compliance Issues In The U.S. Tax System, Marie Rady

Akron Tax Journal

This article is a compilation of views about the current tax system. In addition, this article seeks to identify what we are or should be doing about the complexity and compliance problems inherent in our tax system, and offers approaches from various groups posed to alleviate some of the complexity and compliance problems.

Attacking The Tax Gap, Tom Weiksnar, Todd Van Valkenburg

Akron Tax Journal

Today a radio station played something extraordinary, an Internal Revenue Service (IRS) advertisement promoting taxes. "Help someone with their taxes, there is no telling what the returns may be." At last, after five years of American Bar Association (ABA) research, the Tax Reform Act of 1986 (TRA'86), and countless private studies, the IRS seems to be taking an affirmative step in dealing with tax noncompliance. Moreover, the IRS realizes the answer lies in the attitudes of the taxpayers, as well as in the collection system itself. This news is truly exciting.

Specific arenas of taxation like gift and estate tax, …