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Articles 1 - 30 of 95
Full-Text Articles in Law
R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship
No abstract provided.
When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle L. Drumbl
When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle L. Drumbl
Michelle L. Drumbl
None available.
Joint Statement Of The Ncc And The Uscc Regarding Tax Reforms
Joint Statement Of The Ncc And The Uscc Regarding Tax Reforms
The Catholic Lawyer
No abstract provided.
The Tax Definition Of "Medical Care:" A Critique Of The Startling Irs Arguments In O'Donnabhain V. Commissioner, Katherine Pratt
The Tax Definition Of "Medical Care:" A Critique Of The Startling Irs Arguments In O'Donnabhain V. Commissioner, Katherine Pratt
Michigan Journal of Gender & Law
This Article critiques the startling arguments made by the Internal Revenue Service (“IRS”) in O’Donnabhain v. Commissioner, a case in which the issue was whether a person diagnosed with gender identity disorder (“GID”) could take a federal tax deduction for the costs of male-to-female medical transition, including hormone treatment, genital surgery, and breast augmentation. Internal Revenue Code § 213 allows a deduction for the costs of “medical care,” which (1) includes costs incurred for “the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,” but (2) generally …
Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah
Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah
Articles
Corporate privacy is an oxymoron. Individuals have a right to privacy, which the Supreme Court has recognized at least since Griswold v. Connecticut (1965). Warren and Brandeis’ famous defense of the right to privacy (1890) clearly applied only to individuals, because only individuals have the kind of feelings that are affected by invasions of privacy. Corporations are legal entities, and the concept of privacy does not apply to them, as the Supreme Court held in 1906. Thus, any objection to making corporate tax returns public cannot rest on the right to privacy. In fact, corporate returns were made public in …
Federal Tax Update (Powerpoint), Stephen L. Owen
Federal Tax Update (Powerpoint), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
We Believe In Being Honest: Dependency Exemptions For Lds Missionaries, Annalee Hickman Moser
We Believe In Being Honest: Dependency Exemptions For Lds Missionaries, Annalee Hickman Moser
Brigham Young University Journal of Public Law
No abstract provided.
The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro
The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro
University of Miami Law Review
The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and what other inputs might …
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
No abstract provided.
Borenstein V. Commissioner (U.S. Tax Court Brief), T. Keith Fogg
Borenstein V. Commissioner (U.S. Tax Court Brief), T. Keith Fogg
W. Edward "Ted" Afield
No abstract provided.
Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell
Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell
St. John's Law Review
(Excerpt)
This Article focuses on some of these problems in the field of federal income tax. It suggests that when part of the IRC appears to direct a particular outcome, courts are prone to error when they override that command by imposing a penalty based on the judges’ moral condemnation of a party’s behavior. It would be better for courts to employ the statute’s intrinsic set of public policies to guide their decision making. In some instances, the results will not change because of other overlooked provisions in the statute. However, adherence to the legislature’s balance of conflicting interests will …
Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack
Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack
The Catholic Lawyer
No abstract provided.
Rejecting Charity: Why The Irs Denies Tax Exemption To 501(C)(3) Applicants, Terri Lynn Helge
Rejecting Charity: Why The Irs Denies Tax Exemption To 501(C)(3) Applicants, Terri Lynn Helge
Faculty Scholarship
New charitable organizations generally must file an application for exemption (Form 1023) and await approval from the Internal Revenue Service. Unfortunately, the criteria the Internal Revenue Service uses to evaluate applications has not always been transparent. If an application is approved, the Internal Revenue Service determination letter and the application for exemption are required to be made publicly available and can be requested from the Internal Revenue Service or the organization itself. Prior to 2004, in the case of denials, neither the application nor the Internal Revenue Service’s correspondence setting forth its rationale for the denial were made publicly available. …
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong
Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong
The Contemporary Tax Journal
No abstract provided.
Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei
Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal
No abstract provided.
Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey
Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey
The Contemporary Tax Journal
No abstract provided.
The Foreign Earned Income Exclusion, Shilpa Balnadu
The Foreign Earned Income Exclusion, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
Elaine Gagliardi On Consistent Basis Reporting: Are Proposed Regulations Consistent With Congress’S Basis For Enactment?, Elaine H. Gagliardi
Elaine Gagliardi On Consistent Basis Reporting: Are Proposed Regulations Consistent With Congress’S Basis For Enactment?, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
The first consistent basis returns became due June 30, 2016,2 almost one year after enactment of the filing requirement by Congress. The basis consistency rules only apply to persons filing and property reported on estate tax returns filed after July 31, 2015.3 As of the initial due date for filing Form 8971, its accompanying instructions conflicted with recently proposed regulations, leaving executors and their advisors to grapple with the ambiguities and differences.4 Comments on the proposed regulations generally call for revisions to make compliance less costly and, more importantly, reflective of the purpose underlying enactment of the basis consistency rule …
Qualified Residence Interest Deduction: A Win For Unmarried Co-Owners, Christine Manolakas
Qualified Residence Interest Deduction: A Win For Unmarried Co-Owners, Christine Manolakas
Nevada Law Journal
No abstract provided.
Determining An Individual's Federal Income Tax Liability When The Tax Benefit Rule Applies: A Fifty-Year Checkup Brings A New Prescription For Calculating Gross, Adjusted Gross, And Taxable Incomes, Matthew J. Barrett
Matthew J. Barrett
The tax benefit rule should be described to indicate that it applies to credits and exclusions besides deductions, and deduction recoveries should be reported in the same location as was affected initially. The recovery should not affect gross income, for the purpose of tax equity. The recovery should rather affect either taxable income or adjusted gross income. The IRS and the courts should adopt this new description and principles.
A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett
A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett
Richard W Garnett
The government exempts religious associations from taxation and, in return, restricts their putatively political expression and activities. This exemption-and-restriction scheme invites government to interpret and categorize the means by which religious communities live out their vocations and engage the world. But government is neither well-suited nor to be trusted with this kind of line-drawing. What's more, this invitation is dangerous to authentically religious consciousness and associations. When government communicates and enforces its own view of the nature of religion - i.e., that it is a private matter - and of its proper place - i.e., in the private sphere, not …
Registered Savings Plans And The Making Of Middle Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps
Registered Savings Plans And The Making Of Middle Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps
Lisa Philipps
Politicians across Canada’s political spectrum strive to position themselves as defenders of the middle class, and tax policy is a prime vehicle for making this pitch. Any tax reform proposal can be examined critically to evaluate its likely distributional impacts and how well these map onto specific definitions of the middle class. This article attempts, however, a different project. Drawing on the ideas of Judith Butler, it analyzes instead how tax policy produces middle-class identity through the very process of claiming to advance middle-class interests. The case study for this purpose is the rise of tax incentives for saving as …
Federal Taxation, Robert Beard, Gregory S. Lucas
Federal Taxation, Robert Beard, Gregory S. Lucas
Mercer Law Review
In the year 2015, the federal courts in the United States Court of Appeals for Eleventh Circuit's appellate jurisdiction addressed an issue of first impression involving tax credits for research expenditures, interpreted new Supreme Court precedent on the enforcement of summonses issued by the Internal Revenue Service (IRS), and applied state law doctrines of transferee liability in the context of "Midco" tax shelters. This Article surveys those decisions.
Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown
Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
Pension De-Risking, Paul M. Secunda, Brendan S. Maher
Pension De-Risking, Paul M. Secunda, Brendan S. Maher
Faculty Scholarship
The United States is facing a retirement crisis, in significant part because defined benefit pension plans have been replaced by defined contribution retirement plans that, whatever their theoretical merit, have left significant numbers of workers unprepared for retirement. A troubling example of the continuing movement away from defined benefit plans is a new phenomenon euphemistically called “pension de-risking.”
Recent years have been marked by high-profile companies engaging in various actions designed to reduce the company’s exposure to pension funding risk (hence the term “pension de-risking”). Some de-risking strategies convert a federally-guaranteed pension into a more risky private annuity. Other approaches …
What We Talk About When We Talk About Tax Complexity, Andrea Monroe
What We Talk About When We Talk About Tax Complexity, Andrea Monroe
Michigan Business & Entrepreneurial Law Review
I learned most of what I know about being a lawyer, a teacher, and a scholar from Professor Douglas Kahn. For four months in the spring of 1997, Doug mesmerized and terrified me in the class that I feared would be my academic downfall—Partnership Taxation. In the years that followed, Doug has been a mentor and friend, encouraging and supporting me at every stage of my professional career. And my experience is not unique: Doug has inspired generations of law students in just the same way. There is no adequate way to thank Doug for everything he has given to …