Law Commons^™

Saving The Preachers: The Tax Code's Prohibition On Church Electioneering, Nicholas P. Cafardi

Duquesne Law Review

No abstract provided.

I.R.C. Section 71: Breaking Up Is Hard To Do, John A. Lynch Jr.

Duquesne Law Review

The author believes that applying the provisions of the Internal Revenue Code governing the tax treatment of payments made incident to separation and divorce has become complicated and unpredictable. In this article, Professor Lynch examines how I.R.C. sections 71 and 215 have developed, given congressional intent, with respect to the definition of an obligation of support, the differentiation between a support obligation and a property interest, and the periodic payment requirement. He concludes with suggestions aimed at simplifying the law with respect to these payments.

The Tax Implications Of Corporate Insolvency Under The Bankruptcy Tax Act Of 1980, Douglas Robison

Duquesne Law Review

This issue's lead article is concerned with the provisions of the recent Bankruptcy Tax Act which affect insolvent corporate debtors. The author provides a detailed examination of how the Act interfaces with the Internal Revenue Code and discusses how the Code has been modified. He concludes that, although it is a product of compromise and thus may be faulted for some of its provisions, the Act should be welcomed by tax and bankruptcy practitioners.

Federal Taxation Of Corporate Unifications: A Review Of Legislative Policy, Ulysses S. Crockett Jr.

Duquesne Law Review

Throughout most of the twentieth century, federal tax laws have permitted nonrecognition of gain in specified corporate reorganizations. This article traces the legislative history of the nonrecognition provisions and discusses some of their resulting economic effects. The author concludes that present tax treatment of mergers and other corporate unifications needs congressional reexamination.

An Analysis Of The Taxation Of Stock Dividends From 1918 To 1970; Effects Of The Tax Reform Act Of 1969 On § 305 Of The Internal Revenue Code, Harvey J. Eger

Duquesne Law Review

On December 10, 1969, the most massive and controversial piece of tax legislation ever proposed was enacted by Congress. One small portion of this act, § 421, has substantially altered the tax status of stock dividends by amending § 305 of the Internal Revenue Code of 1954. As a result, § 305 now covers a wide variety of situations where the receipt of stock dividends previously nontaxable will give rise to income taxable at ordinary rates.

Taxation - Right To Counsel, Gerard M. Bigley

Duquesne Law Review

Miranda-type warnings are not required in relation to noncustodial questioning during initial stages of a tax inquiry.

United States v. Squeri, 398 F.2d 785 (2d Cir. 1968).

Federal Tax Liens: Evolution And Conflict With State Liens, Samuel Oppenheim

Duquesne Law Review

From the standpoint of the taxpayer, problems dealing with taxation consist primarily of what is taxable, how is it taxable, and to whom is it taxable with the desired result being to pay the legally justifiable minimum to the government. From the government's point of view, the primary problem is (or should be) to impose taxes among all citizens and residents in a fair and equitable manner. If we assume that this state of perfection has been attained, there is yet another problem-the collection of the tax due from the taxpayer to the government. An important tool in the hands …

Internal Revenue Code Summons Enforcement And The Accountant

Duquesne Law Review

An increasingly large number of taxpayers-guilty and innocenthave been faced with tax investigations as the Government seeks to enforce the civil and/or criminal sanctions of the Internal Revenue Code. Tax practioners representing such taxpayers have been confronted with a conflict between the demands of the Internal Revenue Service and his clients' interests. In addition, the extensive use of the administrative subpoena, the most powerful weapon in the Internal Revenue Service's arsenal, augmented by the timidity and genuflections of taxpayers and tax practitioners, and complimented by the broad construction given this weapon by the courts, have established precedents thought of by …

Taxation - Income Vs. Gift - Payments To Widow Of Officer-Stockholder

Duquesne Law Review

Payments made to a widow by a corporation of which her deceased husband had been an officer, director and shareholder are not gifts unless they proceed out of generosity, affection, respect, admiration, charity or like impulses.

Smith v. Commissioner of Internal Revenue, 305 F.2d 778 (3d Cir. 1962).

The Self-Employed Individuals Tax Retirement Act Of 1962, Ernest O. Wood

Duquesne Law Review

No abstract provided.