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Articles 1 - 5 of 5
Full-Text Articles in Law
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers
How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers
Pepperdine Law Review
No abstract provided.
Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko
Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko
University of Michigan Journal of Law Reform Caveat
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation affecting the Internal Revenue Code? Did the IRS dramatically change regulations? If only it were that exciting. Instead, eight jurists sitting at One First Street in our nation’s capital transformed tax law in a less bloody, but no less profound, way. The thought must have gone through many a tax mind – is tax exceptionalism dead?
The Forgotten Taxation Landmine: Application Of The Accumulated Earnings Tax To Irc Sec. 831(B) Captive Insurance Companies, Beckett G. Cantley
The Forgotten Taxation Landmine: Application Of The Accumulated Earnings Tax To Irc Sec. 831(B) Captive Insurance Companies, Beckett G. Cantley
Richmond Journal of Global Law & Business
No abstract provided.
The Fight Over "Fighting Regs" And Judicial Deference In Tax Litigation, Leandra Lederman
The Fight Over "Fighting Regs" And Judicial Deference In Tax Litigation, Leandra Lederman
Articles by Maurer Faculty
The question of how much deference courts should accord agency interpretations of statutes is a high-profile and important issue that affects both rulemaking and case outcomes. What level of deference should courts accord an agency regulation or other rule that an agency has issued opportunistically, during the course of related litigation? This important question has arisen in numerous cases, including the 2011 U.S. Supreme Court decision in Mayo Foundation for Medical Education and Research v. United States, a case involving a Treasury regulation.
To answer the question, the Article analyzes the law on judicial deference to tax authorities generally, as …