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Articles 1 - 23 of 23
Full-Text Articles in Law
The Irs’S Proposed Regulations On The Minimum Distribution Rules: Post-Secure Act, 50 Tax Mgmt. Comp. Plan. J. No. 5 (May 6, 2022), Kathryn J. Kennedy
The Irs’S Proposed Regulations On The Minimum Distribution Rules: Post-Secure Act, 50 Tax Mgmt. Comp. Plan. J. No. 5 (May 6, 2022), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
It’S Past February 1, 2022: The Dol’S Pte 2020-02 Is Now Enforceable, 50 Tax Mgmt. Comp. Plan. J. No. 4 (Apr. 1, 2022), Kathryn J. Kennedy
It’S Past February 1, 2022: The Dol’S Pte 2020-02 Is Now Enforceable, 50 Tax Mgmt. Comp. Plan. J. No. 4 (Apr. 1, 2022), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
A Current Update Of Epcrs Through Rev. Proc. 2021-30, 49 Tax Mgmt. Comp. Plan. J. No. 8 (Aug. 6, 2021), Kathryn J. Kennedy
A Current Update Of Epcrs Through Rev. Proc. 2021-30, 49 Tax Mgmt. Comp. Plan. J. No. 8 (Aug. 6, 2021), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
A Current Update Of Epcrs Through Rev. Proc. 2019-19, 47 Tax Mgmt. Comp. Plan. J. 1 (Dec. 6, 2019), Kathryn J. Kennedy
A Current Update Of Epcrs Through Rev. Proc. 2019-19, 47 Tax Mgmt. Comp. Plan. J. 1 (Dec. 6, 2019), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
An Argument In Support Of Tax-Free Per-Cap Distribution Payments Derived From Native American Nations Gaming Sources, 37 N. Ill. U. L. Rev. 66 (2016), Arthur Acevedo
UIC Law Open Access Faculty Scholarship
Gaming activities play important social, cultural, and economic roles for many Native American tribes. During the 1970s and 1980s, gaming activities spread throughout the country, and became more accessible to nonnative individuals. This growth in gaming activities drew the attention of state and local officials who sought to limit and regulate Native American gaming. In California v. Cabazon Band of Mission Indians, the State of California, arguing before the Supreme Court, asserted that it could exercise jurisdiction over Native American gaming activities. In a stunning defeat, the Supreme Court ruled against the State of California when it announced its decision …
Give Taxpayers A Break: Putting The Reliance Element Back Into The Reasonable Reliance And Good Faith Defense, 28 Akron Tax J. 123 (2013), Ronald Z. Domsky
Give Taxpayers A Break: Putting The Reliance Element Back Into The Reasonable Reliance And Good Faith Defense, 28 Akron Tax J. 123 (2013), Ronald Z. Domsky
UIC Law Open Access Faculty Scholarship
This Article considers the present law regarding the accuracy related penalties pursuant to I.R.C § 6662 and the reasonable reliance and good faith defense provided for in I.R.C § 6664 using Canal as a prime example of how the courts have treated and penalized taxpayers for relying on tax advisors in planning proposed transactions and in taking positions on returns and proposes a new analysis of a taxpayer's good faith and reasonable reliance. Section II of this Article discusses the current state of the law regarding the Section 6662 penalties, the function and regulations imposed on tax attorneys in advising …
Reforming The Second Tier Of The U.S. Pension System: Tabula Rasa Or Step By Step?, 46 J. Marshall L. Rev. 631 (2013), G. A. (Sandy) Mackenzie, Jonathan Barry Forman
Reforming The Second Tier Of The U.S. Pension System: Tabula Rasa Or Step By Step?, 46 J. Marshall L. Rev. 631 (2013), G. A. (Sandy) Mackenzie, Jonathan Barry Forman
UIC Law Review
No abstract provided.
Abusive Tax Practices: The 100-Year Onslaught On The Tax Code, 17 Barry L. Rev. 179 (2012), Arthur Acevedo
Abusive Tax Practices: The 100-Year Onslaught On The Tax Code, 17 Barry L. Rev. 179 (2012), Arthur Acevedo
UIC Law Open Access Faculty Scholarship
This article explores the actions taken by tax protesters and aggressive tax planners, and the response by Congress. It also examines whether Congress has taken sufficient action to curb abusive taxpayer practices. The thesis of the article is that Congress's faint-hearted responses to abusive taxpayer conduct are untimely, inefficient, and ineffective. Congress's weak responses since the inception of the Code have contributed to a culture of income tax avoidance and a growing sense of taxpayer frustration with income tax laws. Part II examines the culture of tax avoidance in the U.S. and how this attitude has manifested itself in our …
Responsible Profitability - Not On My Balance Sheet, 61 Cath. U. L. Rev. 651 (2012), Arthur Acevedo
Responsible Profitability - Not On My Balance Sheet, 61 Cath. U. L. Rev. 651 (2012), Arthur Acevedo
UIC Law Open Access Faculty Scholarship
Many free-market capitalists believe in the syllogism that if a free market results in progress, and if progress is good, then by definition a free market must be good. Two hundred years of economic development support this proposition. The capitalist model, which is premised on free-market ideology, is credited with producing many of the riches enjoyed by society as a whole. Indeed, the pursuit of economic freedom ranks among the primary motivations for the founding of the United States. The corporation has enabled that pursuit and can be credited with greatly contributing to the advancement of free-market capitalism.
Proponents of …
The Use Of Federal Law To Curb Excessive Executive Compensation: Lessons In Past Failures And Lessons For The Future, 57 Vill. L. Rev. 551 (2012), Kathryn J. Kennedy
The Use Of Federal Law To Curb Excessive Executive Compensation: Lessons In Past Failures And Lessons For The Future, 57 Vill. L. Rev. 551 (2012), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
When one thinks of the use of legislative power to curb the size and the type of compensation paid to executives, one normally thinks such power is reserved to the states. That is, one tends to think that regulating corporate governance falls within traditional state police powers. However, while state courts have been willing to review the processes boards of directors use in setting the size and type of executive compensation, they have been less willing to review the actual results of such decisions. Hence, it is no shock that Congress continues to dabble in the area of corporate governance …
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
Given the extremely limited source of resources available to the IRS in recent years, it's not surprising that it is exploring all sorts of avenues to increase its efficiency, particularly relying on corporate taxpayers to self report questionable tax positions. Under the banner of "corporate governance" and "transparency," the Service issued a series of proposals in 2010 requiring disclosure of uncertain tax positions ("UTPs") by corporate taxpayers. The Service essentially piggybacked on the recently imposed 2006 audit requirements that reserves be posted for contingent tax liabilities (i.e., tax positions that could later not be sustained, and therefore had to be …
The "Current Monthly Income" Debate: Unemployment Compensation As A "Benefit Received Under The Social Security Act"?, 44 J. Marshall L. Rev. 801 (2011), Brent Wilson
UIC Law Review
No abstract provided.
Excessive Executive Compensation: Prior Federal Attempts To Curb Perceived Abuses, 10 Hous. Bus. & Tax L.J. 196 (2010), Kathryn J. Kennedy
Excessive Executive Compensation: Prior Federal Attempts To Curb Perceived Abuses, 10 Hous. Bus. & Tax L.J. 196 (2010), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
For The Love Of The Game: The Justification For Tax Exemption In Intercollegiate Athletics, 44 J. Marshall L. Rev. 179 (2010), Andrew D. Appleby
For The Love Of The Game: The Justification For Tax Exemption In Intercollegiate Athletics, 44 J. Marshall L. Rev. 179 (2010), Andrew D. Appleby
UIC Law Review
No abstract provided.
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
UIC Law Review
No abstract provided.
The Largest Loophole In Federal Tax Law: Preferential Capital Gain Treatment For Private Equity And Hedge Fund Managers' Carried Interests, 42 J. Marshall L. Rev. 529 (2009), Michael R. Pieczonka
The Largest Loophole In Federal Tax Law: Preferential Capital Gain Treatment For Private Equity And Hedge Fund Managers' Carried Interests, 42 J. Marshall L. Rev. 529 (2009), Michael R. Pieczonka
UIC Law Review
No abstract provided.
Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson
Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson
UIC Law Review
No abstract provided.
A Primer On The Taxation Of Executive Deferred Compensation Plans, 35 J. Marshall L. Rev. 487 (2002), Kathryn J. Kennedy
A Primer On The Taxation Of Executive Deferred Compensation Plans, 35 J. Marshall L. Rev. 487 (2002), Kathryn J. Kennedy
UIC Law Review
No abstract provided.
Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi
Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi
UIC Law Review
No abstract provided.
Retroactive Taxation: United States V. Carlton - The Taxpayer Loses Again!, 16 N. Ill. U. L. Rev. 77 (1995), Ronald Z. Domsky
Retroactive Taxation: United States V. Carlton - The Taxpayer Loses Again!, 16 N. Ill. U. L. Rev. 77 (1995), Ronald Z. Domsky
UIC Law Open Access Faculty Scholarship
No abstract provided.
Graveyard Robbery In The Omnibus Budget Reconciliation Act Of 1993: A Modern Look At The Constitutionality Of Retroactive Taxes, 27 J. Marshall L. Rev. 775 (1994), Andrew G. Schultz
Graveyard Robbery In The Omnibus Budget Reconciliation Act Of 1993: A Modern Look At The Constitutionality Of Retroactive Taxes, 27 J. Marshall L. Rev. 775 (1994), Andrew G. Schultz
UIC Law Review
No abstract provided.
Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham
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.
Updating The Mccandless Doctrine: Taxing Of Reasonable Compensation Paid By Closely-Held Corporations, 12 J. Marshall J. Prac. & Proc. 113 (1978), John J. Vondran
Updating The Mccandless Doctrine: Taxing Of Reasonable Compensation Paid By Closely-Held Corporations, 12 J. Marshall J. Prac. & Proc. 113 (1978), John J. Vondran
UIC Law Review
No abstract provided.