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Taxation-Federal

University of Kentucky

Federal income tax

Articles 1 - 8 of 8

Full-Text Articles in Law

Giving Up Your Tax Refund To Keep It: Tax Prepayment In The Context Of The Bankruptcy Estate, C. D. Bradley Jan 2012

Giving Up Your Tax Refund To Keep It: Tax Prepayment In The Context Of The Bankruptcy Estate, C. D. Bradley

Kentucky Law Journal

No abstract provided.


A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen Oct 2006

A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen

Law Faculty Scholarly Articles

What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though the exemption dates back to 1894, Congress has failed to fully rationalize it. Though scholars and courts have attempted over the years to come up with a coherent rationale for the charitable tax exemption, their attempts are focused almost exclusively on economic efficiency. Thus, the charitable tax exemption is typically framed by noted tax scholars like Boris Bittker, Henry Hansmann, and others as an economically efficient means of providing certain goods and services to the public. Rationalizing the charitable tax exemption in economic …


Tax Policy And Preferential Provisions In The Income Tax Base, Walter J. Blum Jan 1962

Tax Policy And Preferential Provisions In The Income Tax Base, Walter J. Blum

Kentucky Law Journal

No abstract provided.


Personal Deductions And The Federal Income Tax--Some Suggestions For Revisions, Ray Trammell Jan 1962

Personal Deductions And The Federal Income Tax--Some Suggestions For Revisions, Ray Trammell

Kentucky Law Journal

No abstract provided.


Kentucky Income Tax Compared With Federal Income Tax, Charles R. Lockyer Jan 1954

Kentucky Income Tax Compared With Federal Income Tax, Charles R. Lockyer

Kentucky Law Journal

No abstract provided.


Federal Prosecution Of Income Tax Cases, William Schwerdtfeger Jan 1952

Federal Prosecution Of Income Tax Cases, William Schwerdtfeger

Kentucky Law Journal

No abstract provided.


Basis For Depreciation In Income Taxes, W. Lewis Roberts Jan 1952

Basis For Depreciation In Income Taxes, W. Lewis Roberts

Kentucky Law Journal

No abstract provided.


Federal Income Tax: Reporting Of Gain Or Loss On Exchange Of Equipment Held For Productive Use For Property Of Like Kind Or Use, John Coleman Covington Jan 1946

Federal Income Tax: Reporting Of Gain Or Loss On Exchange Of Equipment Held For Productive Use For Property Of Like Kind Or Use, John Coleman Covington

Kentucky Law Journal

No abstract provided.