Law Commons^™

Rider V. County Of San Diego: Special Districts And Special Taxes Under Proposition 13, William A. Stahr

San Diego Law Review

The voters of California passed initiative Proposition 13 in 1978. This initiative limited the ability of state and local taxing authorities to raise revenue. The courts were left with the difficult task of interpreting that initiative as applied to numerous factual situations, a task made more difficult by the lack of any meaningful legislative history. When San Diego County sought to finance certain judicial and criminal facilities with a sales tax increase, the California Supreme Court had already lain out an analysis of Proposition 13 that suggested the new tax was constitutionally imposed. However, upon challenge in Rider v. County …

The Taxation Of Nonshareholder Contributions To Capital: An Economic Analysis, Thomas L. Evans

Vanderbilt Law Review

Every year, billions of dollars are contributed to corporations by persons who are neither owners nor shareholders of those corporations. These contributions, categorized under the income tax laws as "non- shareholder contributions to capital," play an important economic role in subsidizing the construction of new factories and other improvements to the nation's infrastructure.

This Article concerns the federal income tax treatment of the two principal categories of nonshareholder contributions to capital, which together encompass the great majority of these transactions. The first category consists of contributions made for the purpose of obtaining economic development. Typically, this occurs when governments and …

Tax Preparer Program, C. Mckinnon

California Regulatory Law Reporter

No abstract provided.

Tax Preparer Program, S. Delaney

California Regulatory Law Reporter

No abstract provided.

Economic Actors In The Work Of Madame Justice Wilson, Maureen Maloney

Dalhousie Law Journal

One cannot discuss corporate or tax law, or indeed any law for that matter, in a value vacuum. How we interpret, analyse and assess factual situations and the legal analysis of them will differ depending upon our individual, and occasionally, collective or societal perspectives. In the economic sphere, a great deal depends upon one's world view of the primary economic actors in our society - corporations; and the main economic laws - the tax laws. At the outset I should state that a major reason for my disagreement with some of Justice Wilson's decisions is due to the fact that, …

The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo

West Virginia Law Review

No abstract provided.

A Monologue On The Taxation Of Business Gifts, Erik M. Jensen

BYU Law Review

No abstract provided.

Distinguishing Interest From Damages: A Proposal For A New Perspective, Alice G. Abreu

Buffalo Law Review

No abstract provided.

The Final Regulations Under Irc Sections 704(B) And 752: Envisioning Economic Risk Of Loss Through A Glass Darkly, Ed R. Haden

Washington and Lee Law Review

No abstract provided.

An Economic And Political Look At Federalism In Taxation, Daniel Shaviro

Michigan Law Review

Part I of this article examines the reasons for preferring locationally neutral taxes and explains the basic tension between locational neutrality and state and local autonomy in taxation. Part II examines the federal judicial check on state and local taxation, which often relies on a principle barring discrimination against outsiders or interstate commerce. Part III explores the need for a broad federal judicial check by examining state and local governments' reasons for imposing (or avoiding) locationally distortive taxes, the countervailing benefits of allowing such governments broad autonomy in taxation, and Congress' willingness to strike down locationally distortive taxes under its …

Fighting Exclusion From Televised Presidential Debates: Minor-Party Candidates' Standing To Challenge Sponsoring Organizations' Tax-Exempt Status, Gregory P. Magarian

Michigan Law Review

This Note argues that courts should recognize minor-party presidential candidates' standing to challenge the section 50l(c)(3) tax-exempt status of organizations sponsoring televised debates that exclude minor-party candidates. Part I situates the issue within the context of the Supreme Court's standing jurisprudence and concludes that the validity of a third-party tax-status challenge by an aggrieved minor-party presidential candidate remains an open question. Part II analyzes the Second and District of Columbia Circuits' decisions and concludes that the Second Circuit's approach properly interprets the Supreme Court's standing doctrine and correctly resolves the particular arguments which both courts consider. Part III first demonstrates …

Office Of The Auditor General, D. Levinson

California Regulatory Law Reporter

No abstract provided.

Tax Preparer Program, S. Delaney

California Regulatory Law Reporter

No abstract provided.

Tax Treatment Of Takeover Costs: Supreme Court Responds To Controversy!, Ray A. Knight, Lee G. Knight

Akron Tax Journal

This article reviews the position of the IRS along with the reasoning of the courts - including the Supreme Court's 1992 Indopco, Inc. v. Commissioner decision - concerning the tax treatment of costs incurred in a takeover.

Software Taxation In Ohio, Robert W. Mcgee

Akron Tax Journal

For more than a decade after the first software tax case was decided, computer software was uniformly classified as intangible for the purpose of sales, use, and personal property taxes, and therefore exempt from taxation. Then, in 1983, the decisions began to go in the other direction, classifying software as tangible and therefore subject to taxation. Ohio courts have played an early and continuing role in the debate over software taxation. This article provides a brief overview of software taxation in general, summarizes the role Ohio courts have played, and compares and contrasts the Ohio position on software taxation with …

Tax Data Disclosure Under The Freedom Of Information Act: Evolution, Issues And Analysis, Mark A. Segal

Akron Tax Journal

In this article an examination and analysis is made of the major provisions of the FOIA, of how the FOIA has been applied in the tax area, and of major emerging issues concerning the FOIA. Particular attention is accorded to the common clash of the FOIA's policy of disclosure with I.R.C. § 6103's general rule of confidentiality and nondisclosure of tax return data.

United States Federal Tax Policy Surrounding The Investment Tax Credit: A Review Of Legislative Intent And Empirical Research Findings Over Thirty Years (1962-1991), Robert E. Rosacker, Richard W. Metcalf

Akron Tax Journal

Congress enacts tax legislation amidst numerous concerns beyond mere revenue raising. Significant congressional tax policy consideration is conferred upon social objectives, equity concerns, administrative matters, and macroeconomic goals. Within the purview of macro-economic goals can be found federal tax policy relating to investments in fixed assets - which assets are depreciable, the allowable depreciation methods, depreciable lives, and the investment tax credit. Federal tax policy concerning the investment tax credit (ITC) is the topic of this article.

The Service's Latest Attempt To Regulate Hospital-Physician Relationships: A Critical Analysis, Patrick H. Lucas

Akron Tax Journal

The Chief Counsel of the exempt organization division of the Internal Revenue Service concluded in the General Counsel Memorandum that each of these rulings should be revoked for three reasons: (1) The transactions violated the proscription against inurement of an exempt organization's earnings to any private individual; (2) the transactions infringed upon the doctrine that an organization must operate for public rather than private benefit in order to be exempt from the income tax; and (3) the transactions may violate federal law and that such violations are inconsistent with exemption from the income tax. Each of these theories is examined …

The Unrelated Business Income Tax And Its Effects Upon Collegiate Athletics, Frank James Vari

Akron Tax Journal

This article examines the Unrelated Business Income Tax and its application to corporate sponsorship of college football bowl games and other exempt organizations likely to be affected by Technical Advice Memorandum 91-47-007. Thereafter, the article will consider the IRS's proposed examination guidelines of corporate sponsorship income, the public policy concerns regarding such income, and the proposed legislation introduced to address the competing concerns.

The Entertainment Facility Rules Of Section 274 And Corporate-Owned Condominiums, Mary E. Vandenack

Akron Tax Journal

In the past decade Congress has focused a lot of attention on limiting or eliminating deductions for lavish entertainment. An area where deductions have been virtually eliminated is that of "entertainment facilities." This Article examines the disallowance provisions of I.R.C. § 274 concerning entertainment facilities in the context of corporate-owned entertainment facilities.

Comments: The Public Policy Doctrine And Tax Logic: The Need For Consistency In Denying Deductions Arising From Illegal Activities, Charles A. Borek

University of Baltimore Law Review

No abstract provided.

On The Brink: The First Amendment In The Rehnquist Court, 1990-91 Term, Joel M. Gora

Touro Law Review

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle

University of Richmond Law Review

This article covers legislative changes and judicial decisions affecting Virginia taxation from July, 1991 to July, 1992. Its purpose is to alert Virginia's tax and general practitioners to these developments.

Cheek V. United States: Finally, A Precise Definition Of The Willfulness Requirement In Federal Tax Crimes, Dwight W. Stone Ii

Maryland Law Review

No abstract provided.