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Full-Text Articles in Law

Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld Jan 2018

Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld

Loyola of Los Angeles Law Review

No abstract provided.


Tax 2018: Requiem For Ability To Pay, Alice G. Abreu Jan 2018

Tax 2018: Requiem For Ability To Pay, Alice G. Abreu

Loyola of Los Angeles Law Review

Enactment of the TCJA was followed by a mad dash to understand its effects. The speed and process of enactment left no time for serious attempts to analyze whether the TCJA transforms the income tax system in any fundamental way. This Essay is a first step in that analysis. Although some of the most important changes I discuss are set to expire or phase out after 2025, understanding their policy implications is important, not only because they are the law now but also because Congress may extend them, perhaps indefinitely.

The TCJA has changed the way the tax system operationalizes …


Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe Jan 2018

Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe

Loyola of Los Angeles Law Review

No abstract provided.