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Articles 1 - 30 of 76
Full-Text Articles in Law
American Offshore Business Tax Planning: Can Australian Lawyers Get A Piece Of The Action?, J Clifton Fleming, Jr.
American Offshore Business Tax Planning: Can Australian Lawyers Get A Piece Of The Action?, J Clifton Fleming, Jr.
Faculty Scholarship
No abstract provided.
The Doctrine Of Judicial Estoppel, Steve R. Johnson
The Doctrine Of Judicial Estoppel, Steve R. Johnson
Scholarly Publications
The doctrine of judicial estoppel is not on some lawyers’ radar screens. That’s regrettable. Not anticipating application of the rule, a person may make a claim that can hurt him or her in the long run. Or, unaware of the rule, a party may fail to assert a potentially successful defense. Or, having only a very general awareness of the rule, an attorney may miss subtleties or forum variations that are the difference between winning and losing.
This article has three parts. Part I describes the doctrine of judicial estoppel, emphasizing its purposes. Part II explores the recent judicial estoppel …
The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson
The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson
Scholarly Publications
Tax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure.' Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail.
Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Scholarly Works
Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the "tax system" other than to abide by the law and the applicable standards of professional conduct. During the four-year interim since my last visit to Kansas, however, we have witnessed the deleterious effect of the IRS Restructuring and Reform Act of 1998 (RRA '98) on IRS enforcement and …
The Like Kind Exchange: A Current Review, Stefan F. Tucker
The Like Kind Exchange: A Current Review, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Using Charitable Contribution Planning Opportunities With Family Business Succession Planning, J. William Gray Jr.
Using Charitable Contribution Planning Opportunities With Family Business Succession Planning, J. William Gray Jr.
William & Mary Annual Tax Conference
No abstract provided.
Practical Issues When Appraising Privately Held Business, Robert F. Mizell, Craig G. Bell
Practical Issues When Appraising Privately Held Business, Robert F. Mizell, Craig G. Bell
William & Mary Annual Tax Conference
No abstract provided.
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
William & Mary Annual Tax Conference
No abstract provided.
Selected Buyer And Seller Issues When Contemplating M&A Transactions In An Uncertain Economy, Thomas R. Frantz
Selected Buyer And Seller Issues When Contemplating M&A Transactions In An Uncertain Economy, Thomas R. Frantz
William & Mary Annual Tax Conference
No abstract provided.
Use Of Limited Liability Entities In Tax Strategies And Techniques For Business Acquisitions And Dispositions, Thomas P. Rohman
Use Of Limited Liability Entities In Tax Strategies And Techniques For Business Acquisitions And Dispositions, Thomas P. Rohman
William & Mary Annual Tax Conference
No abstract provided.
The Impact Of The 2003 Tax Act On Privately Held Business, Samuel P. Starr
The Impact Of The 2003 Tax Act On Privately Held Business, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
William & Mary Annual Tax Conference
No abstract provided.
Analyzing The Noncompensatory Partnership Option Proposed Regulations, Dennis A. Diersen
Analyzing The Noncompensatory Partnership Option Proposed Regulations, Dennis A. Diersen
William & Mary Annual Tax Conference
No abstract provided.
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Faculty Articles
Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …
Exculpatory Liabilities And Partnership Nonrecourse Allocations, Karen C. Burke
Exculpatory Liabilities And Partnership Nonrecourse Allocations, Karen C. Burke
UF Law Faculty Publications
The rise of limited liability companies (LLCs) classified as partnerships for federal income tax purposes challenges traditional assumptions concerning the treatment of recourse and nonrecourse liabilities under Subchapter K. The complex rules of sections 704(b) and 752 give little attention to liabilities that are recourse to the entity under section 1001 but for which no member bears the economic risk of loss under section 752. In comparison to traditional general or limited partnerships, however, LLCs are much more likely to incur such "exculpatory" liabilities because of the limited liability shield under state law. Although exculpatory liabilities are functionally quite similar …
A Taxing Blog: The Uneasy Case For Blogging Taxation, Jeffrey H. Kahn, Victor Fleischer
A Taxing Blog: The Uneasy Case For Blogging Taxation, Jeffrey H. Kahn, Victor Fleischer
Scholarly Publications
No abstract provided.
Tax Reality Bites, Jeffrey H. Kahn
Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein
Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein
Scholarly Works
The collection of rules that falls under the rubric of "jurisdiction to tax" has aptly been described as "a body of law in search of a theory." Although this Article lays no claim to advancing such a theory, it does seek to provide a broad theoretical perspective on jurisdiction-to-tax issues raised by income and consumption taxation in the new economy. It is designed to suggest ways of thinking about the fundamental questions involved, questions that are often obscured by a preoccupation with the application of specific jurisdiction-to-tax rules to individualized fact patterns in particularized contexts. In short, this Article is …
Learning To Live With An Imperfect Tax: A Defence Of The Corporate Tax, Kim Brooks
Learning To Live With An Imperfect Tax: A Defence Of The Corporate Tax, Kim Brooks
Articles, Book Chapters, & Popular Press
Following an introduction, the paper is divided into two parts followed by a conclusion. Part II reviews a number of objectives of the corporate tax, arguing that they should carry more weight as arguments in favour of the corporate tax than they are often attributed. Furthermore, while it is conceded that the corporate tax is a second or even an nth best tax for achieving these objectives, there are simply no administratively feasible or politically acceptable alternatives to it. The arguments reviewed in the paper are as follows. First, by taxing income from capital, the corporate tax increases the comprehensiveness, …
Secondary Liability For Federal Trust Fund Taxes, Steve R. Johnson
Secondary Liability For Federal Trust Fund Taxes, Steve R. Johnson
Scholarly Publications
When collection of unpaid taxes cannot be effected from the person primarily liable for them, the Internal Revenue Code creates for the IRS a number of mechanisms for collection from secondary parties. To satisfy the requirements of fairness and due process, secondary liability is imposed only when the party has some nexus to the liability, that is, when that person's actions helped create the liability or frustrated its collection from the primary taxpayer.
This article discusses l.R.C. § 6672, one of the most widely used and important of the secondary liability mechanisms in tax. There are numerous § 6672 assessments …
Federal Taxation (2002 Eleventh Circuit Survey), David A. Brennen
Federal Taxation (2002 Eleventh Circuit Survey), David A. Brennen
Scholarly Works
During 2002 federal courts in the United States decided nineteen cases that directly impact federal tax law in the Eleventh Circuit. These cases involve a variety of tax law matters including Federal Insurance Contributions Act ("FICA") payroll tax, estate and gift tax, IRS authority to levy and assess tax, and discharges in bankruptcy. Other tax-related matters addressed by courts in 2002 that impact tax law in the Eleventh Circuit include inventory recapture in an S-corporation conversion, attorney fees for the prevailing party in a tax dispute, and injunctions against tax preparers. By far the most important tax case decided in …
2002 Eleventh Circuit Survey: Federal Taxation, David A. Brennen
2002 Eleventh Circuit Survey: Federal Taxation, David A. Brennen
Law Faculty Scholarly Articles
During 2002 federal courts in the United States decided nineteen cases that directly impact federal tax law in the Eleventh Circuit. These cases involve a variety of tax law matters including Federal Insurance Contributions Act ("FICA") payroll tax, estate and gift tax, IRS authority to levy and assess tax, and discharges in bankruptcy. Other tax-related matters addressed by courts in 2002 that impact tax law in the Eleventh Circuit include inventory recapture in an S-corporation conversion, attorney fees for the prevailing party in a tax dispute, and injunctions against tax preparers. By far the most important tax case decided in …
Restricting The Flow Of Funds From U.S. Charities To International Terrorist Organizations - A Proposal, Mindy Herzfeld
Restricting The Flow Of Funds From U.S. Charities To International Terrorist Organizations - A Proposal, Mindy Herzfeld
UF Law Faculty Publications
This paper argues that the Internal Revenue Service should take a more active stance in denying tax exemption to organizations that finance terrorist activities abroad. The paper explores the well-established principle that organizations granted U.S. tax-exemption must act consistently with national public policy, and the application of that principle to charitable organizations that send monies overseas. To foster that policy, the Service should apply special guidelines to charitable organizations that channel contributions abroad, similar to the special guidelines in effect for tax-exempt private schools. In addition, legislative changes should be made to advance such a goal in order to provide …
Justice Scalia's Tax Jurisprudence, Stephen T. Black, Katherine D. Black
Justice Scalia's Tax Jurisprudence, Stephen T. Black, Katherine D. Black
Law Faculty Scholarship
Justice Scalia is an outspoken conservative acclaimed for his remarkable intellect and scholarship, and is noted for his adherence to the principle of judicial restraint. He pursues what he insists is an "originalist" path that relies on the Constitution's actual text in decision-making. He works hard to try to maintain constitutional interpretation that does not change from case to case.
So what happens when an "originalist"--concerned that Congress writes imprecise legislation and then leaves its interpretation and application in the hands of administrative agencies or, worse yet, the courts-is forced to deal with tax issues? This article takes a look …
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
Scholarly Publications
No abstract provided.
The Economic Ambiguity (And Possible Irrelevance) Of Tax Transition Rules, Eric D. Chason
The Economic Ambiguity (And Possible Irrelevance) Of Tax Transition Rules, Eric D. Chason
Faculty Publications
No abstract provided.
Taxing Sunny Days: Adjusting Taxes For Regional Living Costs And Amenities, Michael S. Knoll, Thomas D. Griffith
Taxing Sunny Days: Adjusting Taxes For Regional Living Costs And Amenities, Michael S. Knoll, Thomas D. Griffith
All Faculty Scholarship
Taxpayers pay tax on their nominal income without regard to their regional cost of living or the value of their regional amenities. Although commentators have argued that the income tax's failure to account for such differences is unfair - because residents of high-cost and low-amenity regions pay higher taxes than residents of low-cost and high-amenity regions - that argument is unpersuasive because migration tends to eliminate regional differences in living standards. The tax system's failure to adjust for regional differences is, however, likely to misallocate resources across regions in two ways. First, it is likely to discourage taxpayers from settling …
Allocation And Reallocation In Accordance With The Partners' Interests In The Partnership, Stephen Utz
Allocation And Reallocation In Accordance With The Partners' Interests In The Partnership, Stephen Utz
Faculty Articles and Papers
If a partnership agreement either fails to allocate an item of partnership income, gain, deduction, credit, or loss, or does so invalidly, section 704(b) requires the item to be allocated in accordance with the partners' interests in the partnership (PIP). A brief portion of the section 704(b) regulations interpret this reallocation standard, providing guidelines of varying specificity. Commentators agree that the guidelines are vague and puzzling. The courts have not often had to apply this portion of the regulation. However, in the event that the courts do employ section 704(b), they have assigned an implicit priority to the different guidelines, …
Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin
Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin
Faculty Scholarship
No abstract provided.
The Case For Tax Sparing Along With Expanding And Limiting The Subpart F Regime, Samuel C. Thompson Jr.
The Case For Tax Sparing Along With Expanding And Limiting The Subpart F Regime, Samuel C. Thompson Jr.
Journal Articles
No abstract provided.