Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
Articles 1 - 14 of 14
Full-Text Articles in Law
Abortion Politics: The Roman Catholic Church's Tax-Exempt Status In Jeopardy Under Section 501(C)(3) Of The Internal Revenue Code, Junji John Shimazaki
Abortion Politics: The Roman Catholic Church's Tax-Exempt Status In Jeopardy Under Section 501(C)(3) Of The Internal Revenue Code, Junji John Shimazaki
BYU Law Review
No abstract provided.
Tax Avoidance And Income Measurement, Joshua D. Rosenberg
Tax Avoidance And Income Measurement, Joshua D. Rosenberg
Michigan Law Review
This article first will explain our system of "transaction taxation" and will further explore the problems caused by the transactional focus of our tax system. It then will consider the current judicial responses to these problems and examine their inadequacies. Finally, it will set forth and explore the alternative responses suggested above in more detail.
Class Tax To Mass Tax: The Role Of Propaganda In The Expansion Of The Income Tax During World War Ii, Carolyn C. Jones
Class Tax To Mass Tax: The Role Of Propaganda In The Expansion Of The Income Tax During World War Ii, Carolyn C. Jones
Buffalo Law Review
No abstract provided.
What Has Happened To The Tax Legislative Process?, Pamela Brooks Gann
What Has Happened To The Tax Legislative Process?, Pamela Brooks Gann
Michigan Law Review
A Review of Showdown at Gucci Gulch: Lawmakers, Lobbyists and the Unlikely Triumph of Tax Reform by Jeffrey H. Birnbaum and Alan S. Murray
Federal Income Tax—Exceptions To Definition Of Capital Asset Are Narrowed. Arkansas Best Corp. V. Commissioner, 108 S. Ct. 971 (1988)., Mike Watts
University of Arkansas at Little Rock Law Review
No abstract provided.
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Florida State University Law Review
Millions of American families have incomes that fall below the poverty line. Of these, many families are poor despite the fact that at least one member of these families works during the year. In this article, Professor Forman examines one tool in the fight against poverty, the earned income credit. Professor Forman examines the history of the credit and its shortcoming and then suggests ways in which the credit could be improved to better serve the working poor.
The Taxation Of Prizes And Awards—Tax Policy Winners And Losers, Bruce I. Kogan
The Taxation Of Prizes And Awards—Tax Policy Winners And Losers, Bruce I. Kogan
Washington Law Review
This article evaluates whether the recent emasculation of the exclusion for bona fide public achievement prizes or awards was justified. In order to accomplish the task, the article will begin by setting forth the applicable statutory provisions and tracing their historical development. Second, the policy implications of new section 74(b) will be analyzed in depth. Next, the article will offer an alternative that would effectively deal with the problem of compensatory employer to employee awards, while retaining the long standing policy of using tax incentives to encourage humanitarian or public contribution. The article concludes by arguing that Congress' shift to …
The Taxation Of Prizes And Awards—Tax Policy Winners And Losers, Bruce I. Kogan
The Taxation Of Prizes And Awards—Tax Policy Winners And Losers, Bruce I. Kogan
Washington Law Review
This article evaluates whether the recent emasculation of the exclusion for bona fide public achievement prizes or awards was justified. In order to accomplish the task, the article will begin by setting forth the applicable statutory provisions and tracing their historical development. Second, the policy implications of new section 74(b) will be analyzed in depth. Next, the article will offer an alternative that would effectively deal with the problem of compensatory employer to employee awards, while retaining the long standing policy of using tax incentives to encourage humanitarian or public contribution. The article concludes by arguing that Congress' shift to …
Tax Symposium: An Overview Of The Low Income Housing Tax Credit, Andrew Zack Blatter, Elena Marty-Nelson
Tax Symposium: An Overview Of The Low Income Housing Tax Credit, Andrew Zack Blatter, Elena Marty-Nelson
University of Baltimore Law Review
No abstract provided.
The Alternative Minimum Tax For Individuals: Present Problems And Future Possibilities, Kerry Sean Bucklin
The Alternative Minimum Tax For Individuals: Present Problems And Future Possibilities, Kerry Sean Bucklin
Washington Law Review
This Comment addresses the problems presented by the revised alternative tax. First, the alternative tax is described in the context of the 1986 Tax Reform Act. Second, the new provisions of the alternative tax are analyzed to show that even with them, the alternative tax still does not tax all economic income. Third, the inefficiency and inequitable nature of the alternative tax are examined. Fourth, short and long-term solutions to the current alternative tax problems are proposed.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Tax Symposium: Capital Losses: Falling Short On Fairness And Simplicity, Fred W. Peel Jr.
Tax Symposium: Capital Losses: Falling Short On Fairness And Simplicity, Fred W. Peel Jr.
University of Baltimore Law Review
No abstract provided.
Taxation Issues Facing The Foreign Athlete Or Entertainer, Debra Dobray, Tim Kreatschman
Taxation Issues Facing The Foreign Athlete Or Entertainer, Debra Dobray, Tim Kreatschman
NYLS Journal of International and Comparative Law
No abstract provided.
The Alternataive Minimum Tax For Individuals: Present Problems And Future Possibilities, Kerry Sean Bucklin
The Alternataive Minimum Tax For Individuals: Present Problems And Future Possibilities, Kerry Sean Bucklin
Washington Law Review
This Comment addresses the problems presented by the revised alternative tax. First, the alternative tax is described in the context of the 1986 Tax Reform Act. Second, the new provisions of the alternative tax are analyzed to show that even with them, the alternative tax still does not tax all economic income. Third, the inefficiency and inequitable nature of the alternative tax are examined. Fourth, short and long-term solutions to the current alternative tax problems are proposed.