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Articles 1 - 18 of 18
Full-Text Articles in Law
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions and other pronouncements from the Virginia Department of Taxation (the “Tax Department” or “Department of Taxation”) and the Attorney General of Virginia over the past year. Part I of this Article addresses state taxes. Part II covers local taxes, including real and tangible personal property taxes, license taxes, and discrete local taxes. The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in …
Superficial Proxies For Simplicity In Tax Law, Emily Cauble
Superficial Proxies For Simplicity In Tax Law, Emily Cauble
University of Richmond Law Review
Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification often focuses on simplistic, superficial indicators of complexity in tax law such as word counts, page counts, number of regulations, and similar quantitative metrics. This preoccupation with the volume of enacted law often results in law that is more complex in a real sense. Achieving real simplification—a reduction in costs faced by taxpayers at various stages in the tax planning, tax compliance, and tax enforcement process—often requires enacting more law, not less. In addition, conceptualizing simplicity in simplistic terms can leave the public vulnerable to policies advanced under …
Taxation, Craig G. Bell, Michael H. Brady
Taxation, Craig G. Bell, Michael H. Brady
University of Richmond Law Review
This article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its sections cover legislative activity, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year.
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
University of Richmond Law Review
No abstract provided.
Filing Status And Today's Families, Erik Baines
Filing Status And Today's Families, Erik Baines
University of Richmond Law Review
No abstract provided.
Tax Court Appointments And Reappointments Improving The Process, Danshera Cords
Tax Court Appointments And Reappointments Improving The Process, Danshera Cords
University of Richmond Law Review
This article explores the problems with the appointment and reappointment process of judges to the United States Tax Court, particularly focusing on the recent politicization of the process. Until 1992, the process ensured the appoint-ment of only well-qualified judges to the Tax Court bench. However, beginning with the administrations of Presidents William J. Clinton and George W. Bush, the President infused politics into the nomination process, causing the process to slow and creating vacancies on the court. Such delays threaten the court's effectiveness and disrupt its operations. To solve this problem, the author endorses changing the statute to allow Tax …
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
University of Richmond Law Review
No abstract provided.
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
University of Richmond Law Review
No abstract provided.
Love Doesn't Pay: The Fiction Of Marriage Rights In The Workplace, James A. Sonne
Love Doesn't Pay: The Fiction Of Marriage Rights In The Workplace, James A. Sonne
University of Richmond Law Review
No abstract provided.
Taxation, Craig D. Bell
The Earned Income Tax Credit As A Tax Expenditure: An Alternative To Traditional Welfare Reform, Timothy J. Eifler
The Earned Income Tax Credit As A Tax Expenditure: An Alternative To Traditional Welfare Reform, Timothy J. Eifler
University of Richmond Law Review
Welfare has become a common topic of concern recently as President Clinton and his political adversaries begin battle over the second major element of Clinton's agenda for reform. As a necessary corollary to, and a direct complement of the health care proposal, the welfare system presents the next area that requires reform for a truly effective agenda for change.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
The Tax Consequences Of Inter Vivos Charitable Contributions After December 31, 1969 Under Section 170, Olin R. Melchionna Jr.
The Tax Consequences Of Inter Vivos Charitable Contributions After December 31, 1969 Under Section 170, Olin R. Melchionna Jr.
University of Richmond Law Review
To give and live to give again has always been the American way. Traditionally, Americans contribute to those charitable institutions and associations which effectuate their benevolent, philanthropic desires. Many individuals believe the funding of charitable institutions should be primarily by direct contributions from the private sector as opposed to federal and state government subsidies. This view is supported by the federal income, I gift and estate tax deductions.
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
University of Richmond Law Review
Employers frequently not only expect but require performance of duties by employees beyond a nine to five tour at the office or plant. Such obligations may include the employee's living or eating on the employer's business premises, relocating himself and his family as a condition precedent to promotion or continued employment, obtaining additional education, entertaining his employer's customers, and traveling, including trips (frequently accompanied by his spouse pursuant to employer command, express or implied) to meetings and conventions, either sponsored by the employer or otherwise.
Taxation- Deductibility Of Contributions To Segregated Private School
Taxation- Deductibility Of Contributions To Segregated Private School
University of Richmond Law Review
Brown v. Board of Education set the stage for an extensive series of activities designed to circumvent the Court's intention to abolish segregated public education. However legally futile many of these endeavors have become, there remains one instrument of education over which the fourteenth amendment is powerless: the private school. Since tuition alone inevitably fails to generate sufficient revenue to fund the necessary expenses of construction and operation, private charitable contributions are needed, and are encouraged by their deductibility for federal income, as well as estate and gift tax purposes.
Recent Legislation
University of Richmond Law Review
This is a list of the recent legislation from 1970.
The Issuance Of Stock Under Section 1244 Of The Internal Revenue Code, Carle E. Davis
The Issuance Of Stock Under Section 1244 Of The Internal Revenue Code, Carle E. Davis
University of Richmond Law Review
The purpose of this brief note is to examine the provisions of section 1244 with a view toward qualifying for the tax benefits of that section.
State Taxation Of The Net Income From Interstate Business, Harry L. Snead Jr.
State Taxation Of The Net Income From Interstate Business, Harry L. Snead Jr.
University of Richmond Law Review
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vote, that a state could levy a properly apportioned tax on the net income of a corporation doing a purely interstate business, provided there were sufficient "activities" within the state to justify a tax. NorthwesternStates PortlandCement Co. v. Minnesota, and Commissioner v. Stockham Valves and Fittings, Inc. Were this article a movie script, I would begin by portraying the separate meetings of two groups: the hastily summoned executive committee of the National Association of Manufacturers gravely, but vigorously, exploring means of avoiding …