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Full-Text Articles in Law
Latinos And The Internal Revenue Code: A Tax Policy Primer For The New Administration, Leo P. Martinez
Latinos And The Internal Revenue Code: A Tax Policy Primer For The New Administration, Leo P. Martinez
Faculty Scholarship
No abstract provided.
The Hidden Costs Of Cliff Effects In The Internal Revenue Code And Proposals For Change, Manoj Viswanathan
The Hidden Costs Of Cliff Effects In The Internal Revenue Code And Proposals For Change, Manoj Viswanathan
Faculty Scholarship
Cliff effects in the Internal Revenue Code trigger a sudden increase of federal tax liability when some attribute of a taxpayer—most commonly income—exceeds a particular threshold value. As a result, two taxpayers in nearly identical economic situations can face considerably different tax liabilities depending on which side of the triggering criterion they fall. The magnitude of the equity and efficiency costs associated with cliff effects is significant: cliff effects are attached to tax provisions amounting to hundreds of billions of dollars, the majority of which are targeted at low- and moderate-income taxpayers. Cliff effects have received little attention in legal …
Form 1023-Ez And The Streamlined Process For The Federal Income Tax Exemption: Is The Irs Slashing Red Tape Or Opening Pandora's Box, Manoj Viswanathan
Form 1023-Ez And The Streamlined Process For The Federal Income Tax Exemption: Is The Irs Slashing Red Tape Or Opening Pandora's Box, Manoj Viswanathan
Faculty Scholarship
No abstract provided.
The Internal Revenue Code And Latino Realities: A Critical Perspective, Leo P. Martinez, Jennifer M. Martinez
The Internal Revenue Code And Latino Realities: A Critical Perspective, Leo P. Martinez, Jennifer M. Martinez
Faculty Scholarship
No abstract provided.
Tax Policy, Rational Acts, And Other Myths, Leo P. Martinez
Tax Policy, Rational Acts, And Other Myths, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Fiction, Form, And Substance In Subchapter K: Taxing Partnership Mergers, Divisions, And Incorporations, Heather M. Field
Fiction, Form, And Substance In Subchapter K: Taxing Partnership Mergers, Divisions, And Incorporations, Heather M. Field
Faculty Scholarship
No abstract provided.
Sunset Provisions In The Tax Code: A Critical Evaluation And Prescriptions For The Future, Manoj Viswanathan
Sunset Provisions In The Tax Code: A Critical Evaluation And Prescriptions For The Future, Manoj Viswanathan
Faculty Scholarship
No abstract provided.
The Trouble With Taxes: Fairness, Tax Policy, And The Constitution, Leo P. Martinez
The Trouble With Taxes: Fairness, Tax Policy, And The Constitution, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Tax Legislation And Democratic Discourse: The Rhetoric Of Revenue And Politics, Leo P. Martinez
Tax Legislation And Democratic Discourse: The Rhetoric Of Revenue And Politics, Leo P. Martinez
Faculty Scholarship
No abstract provided.
"To Lay And Collect Taxes": The Constitutional Case For Progressive Taxation, Leo P. Martinez
"To Lay And Collect Taxes": The Constitutional Case For Progressive Taxation, Leo P. Martinez
Faculty Scholarship
No abstract provided.
The Summons Power And The Limits Of Theory: A Reply To Professor Hyman, Leo P. Martinez
The Summons Power And The Limits Of Theory: A Reply To Professor Hyman, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Of Fairness And Might: The Limits Of Sovereign Power To Tax After Winstar, Leo P. Martinez
Of Fairness And Might: The Limits Of Sovereign Power To Tax After Winstar, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Primer #4: Understanding And Illustrating Tax Benefits, William T. Hutton
Primer #4: Understanding And Illustrating Tax Benefits, William T. Hutton
Faculty Scholarship
No abstract provided.
Taxes, Morals, And Legitimacy, Leo P. Martinez
Taxes, Morals, And Legitimacy, Leo P. Martinez
Faculty Scholarship
No abstract provided.
The Summons Power And Tax Court Discovery: A Different Perspective, Leo P. Martinez
The Summons Power And Tax Court Discovery: A Different Perspective, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Important Developments In Exempt Organizations, Stephen Schwarz, Laura B. Chisolm
Important Developments In Exempt Organizations, Stephen Schwarz, Laura B. Chisolm
Faculty Scholarship
No abstract provided.
Below-Market Interest On Loans And Installment Sales: Tax Consequences, William T. Hutton
Below-Market Interest On Loans And Installment Sales: Tax Consequences, William T. Hutton
Faculty Scholarship
No abstract provided.
Important Developments In Exempt Organizations, Stephen Schwarz, Miriam Galston
Important Developments In Exempt Organizations, Stephen Schwarz, Miriam Galston
Faculty Scholarship
No abstract provided.
Tax-Deferral Transactions: Installment Sales, Like-Kind Exchanges And Involuntary Conversion, William T. Hutton
Tax-Deferral Transactions: Installment Sales, Like-Kind Exchanges And Involuntary Conversion, William T. Hutton
Faculty Scholarship
No abstract provided.
Of Blimps And Appraisals And Judicial Grace, William T. Hutton
Of Blimps And Appraisals And Judicial Grace, William T. Hutton
Faculty Scholarship
No abstract provided.
Federal Tax Amnesty: Crime And Punishment Revisited, Leo P. Martinez
Federal Tax Amnesty: Crime And Punishment Revisited, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Important Developments In Exempt Organizations, Stephen Schwarz, Miriam Galston
Important Developments In Exempt Organizations, Stephen Schwarz, Miriam Galston
Faculty Scholarship
No abstract provided.
Mathematical Prescriptions For Relief Of The Public Charity Status Blues, William T. Hutton
Mathematical Prescriptions For Relief Of The Public Charity Status Blues, William T. Hutton
Faculty Scholarship
No abstract provided.
Tax Collection And Populist Rhetoric: Shifting The Burden Of Proof In Tax Cases, Leo P. Martinez
Tax Collection And Populist Rhetoric: Shifting The Burden Of Proof In Tax Cases, Leo P. Martinez
Faculty Scholarship
No abstract provided.
Recent Developments In Tax-Exempt Organizations, Stephen Schwarz
Recent Developments In Tax-Exempt Organizations, Stephen Schwarz
Faculty Scholarship
No abstract provided.
Recent Developments In Tax-Exempt Organizations, William T. Hutton, Stephen Schwarz
Recent Developments In Tax-Exempt Organizations, William T. Hutton, Stephen Schwarz
Faculty Scholarship
No abstract provided.
Recent Developments In Tax-Exempt Organizations, Stephen Schwarz, William T. Hutton
Recent Developments In Tax-Exempt Organizations, Stephen Schwarz, William T. Hutton
Faculty Scholarship
No abstract provided.
Limiting Religious Tax Exemptions: When Should The Church Render Unto Caesar?, Stephen Schwarz
Limiting Religious Tax Exemptions: When Should The Church Render Unto Caesar?, Stephen Schwarz
Faculty Scholarship
No abstract provided.