Law Commons^™

Irs Controversies At Audit And Beyond, Charles W. Hall

William & Mary Annual Tax Conference

No abstract provided.

Using Partnerships As Acquisition Vehicles, Mark J. Silverman

William & Mary Annual Tax Conference

No abstract provided.

Section 382: Net Operating Loss Carryovers In Corporate Acquisitions, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.

What To Do When The Special Agent Arrives, Cono R. Namorato

William & Mary Annual Tax Conference

No abstract provided.

Employees Vs. Independent Contractors, Michelle P. Burchett

William & Mary Annual Tax Conference

No abstract provided.

The Affiliated Management Group And Code § 414(M), Robert M. Reed

William & Mary Annual Tax Conference

No abstract provided.

Direct Taxation-Whither In The Single Market Of 1992?, Philip Bentley

BYU Law Review

No abstract provided.

Coordinating Taxes In The European Economic Community: What Can Be Done By 1992?, Brent D. Rose

BYU Law Review

No abstract provided.

Tax Preparer Program, C. Chatard

California Regulatory Law Reporter

No abstract provided.

Federal Income Taxation—Willfulness Need Be Only Subjectively Reasonable—Does The Government Now Face An Impossible Burden Of Proof? Cheek V. United States, 111 S. Ct. 604 (1991)., Janet Hanna

University of Arkansas at Little Rock Law Review

No abstract provided.

Tax Preparer Program, C. Rumann

California Regulatory Law Reporter

No abstract provided.

Teaching Tax Law After Tax Reform, Martin D. Ginsburg

Washington Law Review

Professor Ginsburg compares the teaching of individual income taxation before and after the extensive statutory revisions of the 1980s. The pervasive question, what is income, remains the central inquiry in the basic tax course, he observes, and the great classifications, personal versus commercial and current versus capital, unavoidably persist. The development in tax law that has most significantly changed the way the subject is taught, he believes, is embodied in the recent enactment of a variety of Internal Revenue Code provisions which, while facially inconsistent in their approach to particular cases, have in common an appreciation of differences in present …

Food For Thought And Thoughts About Food: Can Meals And Lodging Provided To Domestic Servants Be For The Convenience Of The Employers?, Erik M. Jensen

Indiana Law Journal

No abstract provided.

Preliminary Reflections On Mckesson And American Trucking Associations, Walter Hellerstein

Scholarly Works

On June 4, 1990, the Supreme Court issued its long awaited decisions in McKesson Corp v. Division of Alcoholic Beverages and Tobacco and American Trucking Associations, Inc. v. Smith. Both cases raised the question of whether a taxpayer has a right to a refund of unconstitutional state taxes. This article analyzes these decisions separately and considers the implications of these decisions on future state tax litigation. The article has two purposes: first, to analyze the McKesson and American Trucking Association cases; and second, to consider their implications for future constitutional challenges to state taxes. The article concludes by stating …

Realization, Recognition, Reconciliation, Rationality And The Structure Of The Federal Income Tax System, Patricia D. White

Michigan Law Review

There are a few structural requirements that are necessarily common to any tax system. In Part I of this article I examine those requirements. I show that by isolating the necessary structure of a tax system from its particular content or goals, we can better understand the role played within the federal system of certain of its most characteristic features. In particular, I trace the function of the realization requirement for the recognition of income and distinguish it from another sort of function that could lead to the recognition of income within an income tax system. This second function is …

The Second Generation Of Notes Indexed For Inflation, Michael S. Knoll

All Faculty Scholarship

No abstract provided.

Jurisdiction Over Civil Tax Cases, Larry Kramer

BYU Law Review

No abstract provided.

The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed, Richard C.E. Beck

Vanderbilt Law Review

Husbands and wives who elect to file joint federal income tax returns are jointly and severally liable for the entire tax due. Ninety-nine percent of married couples who file income tax returns make the election to file jointly, and each spouse thereby incurs personal liability for the other spouse's income taxes.' This Article argues that the rule is unfair and unjustified and should be repealed.

Part II of the Article describes the nature and scope of the problems caused by joint and several liability of spouses filing joint re-turns (hereinafter "joint return liability"). When separation or divorce is involved, the …

The State Constitutional Right To Privacy Conflicts With Tax Reporting Requiremnets: The Florida Model, Daniel R. Gorgon

Brigham Young University Journal of Public Law

No abstract provided.

A Comprehensive Attack On Tax Deferral, Mary Louise Fellows

Michigan Law Review

This article explores the operation of T ARET and demonstrates that it produces economic neutrality and fairness among taxpayers, while simplifying the tax system by eliminating the need for provisions designed to reduce deferral advantages or ameliorate the inequities created by the realization-event rule. Finally, even if one decides that TARET should not be implemented, considering its operation provides a useful and quite different perspective on tax policy and taxing issues. In Simons' words, exploring the T ARET model allows us "to consider fruitfully the problem of bettering the system of presumptions."

Part I establishes the foundation for the time-adjustment …

Constitutional Law—Taxation—Federal Court May Order School District To Increase Tax Levy Beyond Limits Of State Constitution In Order To Amend Constitutional Violation. Missouri V. Jenkins, 110 S. Ct. 1651 (1990)., Grant E. Fortson

University of Arkansas at Little Rock Law Review

No abstract provided.

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.

The University Of Akron Center For Taxation Studies Report: Complexity And Compliance Consequences Of The 1986 Reform Act

Akron Tax Journal

The study's goal was to determine whether tax experts (a tax expert was defined by association with professional tax organizations and years of experience in the field) believe that the Reform Act has resulted in a Federal tax policy which is substantially more complex than pre-1986 regulations. Individuals interviewed are experts in the practice of providing tax information and tax advice. They were selected from the members of the Tax Sections of the American Bar Association (ABA) and the American Institute of Certified Public Accountants (AICPA). The study sought expert opinions on the impact of the 1986 Act on tax …

The Interpretation Of Taxing Statutes: The English Perspective, Nicola Preston

Akron Tax Journal

Revenue law is entirely a creature of statute. The maxim that there is "no equity in tax" is embodied in the Bill of Rights 1689 which provided for "no taxation without legislation." This principle was of major political importance in 1689 because prior to the English Civil War 1642-49, Charles I had attempted to raise funds without the aid of Parliament, by inter alia, levying a window tax' and imposing the payment of ship money nationwide. The authors of the Bill of Rights were keen to ensure that the monarch would be unable to exercise such absolute power in the …

Some Planning Considerations In Light Of The Second Set Of Pal Regulations, Hans-Dieter Sprohge

Akron Tax Journal

This article consists of three parts: (1) an overview of the definition of an activity, (2) planning considerations, and (3) a summary of amendments to the first set of PAL Regulations. First, the overview section explains that a separate activity is an undertaking that consists of income-producing operations at a single location that are either predominantly rental operations or predominantly trade or business operations. Second, the overview discusses the aggregation and fragmentation rules for rental activities and trade or business activities. The Regulations provide detailed rules only for aggregating separate rental real estate activities into a single activity or for …

Deductibility Of Mandatory Donations To Religious Organizations Under The Internal Revenue Code, Sandra Machan

Akron Tax Journal

Church of Scientology members discovered their "inner selves" through "auditing" I and studied Church doctrines and tenets during "training" sessions. To participate in the auditing and training sessions, members paid mandatory or fixed fees to the Church.

In a recent United States Supreme Court Case, the Court considered whether the mandatory donations made to the Church of Scientology constituted a charitable deduction. The Court determined that the members made the mandatory donations with the expectation of a commensurate return benefit (i.e., a quid pro quo). and disallowed the charitable contribution deductions.

Although the Court's decision to disallow the deductions affected …

Towards An Understanding Of The Principles And Application Of The Temporary Regulations Under Internal Revenue Code Section 752, Madeline Mcguckin

Akron Tax Journal

This paper explores the methodology by which the Service has implemented the Congressional directive to allocate basis under I.R.C. §752 in accordance with economic realities. I.R.C. §752 contains rules for adjustment to a partner's basis in her partnership interest to reflect her share of the partnership's liabilities. The temporary regulations contain an elaborate set of rules for determining whether any partner bears the economic risk of loss with respect to a partnership liability, and for allocation of partnership liabilities among the partners in a manner consistent with the economic risk of loss analysis.

Should Internal Revenue Code Section 277 Be Applied To Cooperative Housing Organizations?, Nina J. Crimm

Akron Tax Journal

Whether IRC section 277 should be applied to cooperative housing corporations is the subject addressed by this article. First, the article explores the terms of the statute and Congress' intent in adopting it. In doing so, the article assesses the functions of cooperative housing organizations and the connections that such organizations and section 277 have with other federal tax provisions. Finally, the article considers whether the application of IRC section 277 to cooperative housing corporations is fair.

Taxation Of Software Development Costs: Debugging The Proposed Regulations, 10 Computer L.J. 335 (1990), Wade R. Sjogren

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.