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- The Contemporary Tax Journal (7)
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Articles 1 - 26 of 26
Full-Text Articles in Law
Indopco, Inc. V. Commissioner: National Starch Isn't The Only One "Stiffed" By The Supreme Court's Decision, Jeffrey Gates Davis
Indopco, Inc. V. Commissioner: National Starch Isn't The Only One "Stiffed" By The Supreme Court's Decision, Jeffrey Gates Davis
Pepperdine Law Review
No abstract provided.
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers
How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers
Pepperdine Law Review
No abstract provided.
Utility Of Personal Service Corporations For Athletes, Bret M. Kanis
Utility Of Personal Service Corporations For Athletes, Bret M. Kanis
Pepperdine Law Review
No abstract provided.
Reforming Executive Compensation: What Do We Know And Where Do We Go?, Priyanka Rajagopalan
Reforming Executive Compensation: What Do We Know And Where Do We Go?, Priyanka Rajagopalan
The Journal of Business, Entrepreneurship & the Law
In this Article, I study a fascinating problem - what are the legal, political and economic implications of regulating executive bonuses? While the Administration's recent consideration of proposals to tax bonuses of AIG executives has sparked a great deal of media speculation and attention, there has been little legal scholarship discussing the various possible consequences of this and other methods of regulating executive compensation. Especially given the growing interest in executive compensation and the possible benefits and costs of regulation in this arena, I believe this paper will make a significant scholarly contribution to the existing literature on corporate governance …
The Physical Consequences Of Emotional Distress: The Need For A New Test To Determine What Amounts Are Excluded From Gross Income Under § 104(A)(2), C. Anthony Wolfe Iv
The Physical Consequences Of Emotional Distress: The Need For A New Test To Determine What Amounts Are Excluded From Gross Income Under § 104(A)(2), C. Anthony Wolfe Iv
Washington and Lee Law Review
No abstract provided.
Federal Taxation, Robert Beard
Federal Taxation, Robert Beard
Mercer Law Review
In the year 2011, the courts addressed interesting issues in the areas of constructive receipt, taxpayer standing to pursue non-monetary damages, and lender liability for unpaid payroll taxes. This Article surveys these decisions.
Court Reform And Breathing Space Under The Establishment Clause, Mark C. Rahdert
Court Reform And Breathing Space Under The Establishment Clause, Mark C. Rahdert
Chicago-Kent Law Review
Flast v. Cohen held that federal taxpayers have standing to challenge government spending for religion. While Frothingham v. Mellon generally prohibits taxpayer standing in federal courts, the Court reasoned that the Establishment Clause specifically prohibits taxation in any amount to fund unconstitutional religious spending. For several decades Flast has been settled law that supplied jurisdiction in many leading establishment cases. But Hein v. Freedom from Religion Foundation, Inc. and Arizona Christian School Tuition Organization v. Winn signal that Flast may soon be overruled. This jurisdictional ferment raises two questions: Why this sudden shift? And what does it signify for the …
Fatca: Toward A Multilateral Automatic Information Reporting Regime, Joanna Heiberg
Fatca: Toward A Multilateral Automatic Information Reporting Regime, Joanna Heiberg
Washington and Lee Law Review
No abstract provided.
Can Employees Deduct Meals And Gifts For Co-Workers?, Ke Huang
Can Employees Deduct Meals And Gifts For Co-Workers?, Ke Huang
The Contemporary Tax Journal
No abstract provided.
Tax Reform And Incentives For Innovation, Annette Nellen
Tax Reform And Incentives For Innovation, Annette Nellen
The Contemporary Tax Journal
No abstract provided.
Increase In Standard Mileage Rate For Certain Charitable Work
Increase In Standard Mileage Rate For Certain Charitable Work
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 2, No. 1 – Spring 2012
The Contemporary Tax Journal Volume 2, No. 1 – Spring 2012
The Contemporary Tax Journal
No abstract provided.
Election By Certain Individuals To Have Their Income Tax Return Prepared By The Irs
Election By Certain Individuals To Have Their Income Tax Return Prepared By The Irs
The Contemporary Tax Journal
No abstract provided.
New Reporting Requirements For Foreign Financial Assets, Christopher Rossi
New Reporting Requirements For Foreign Financial Assets, Christopher Rossi
The Contemporary Tax Journal
No abstract provided.
Irs Still Battling “Abusive Tax Shelters” 25 Years Later, Lindsay Wilkinson,
Irs Still Battling “Abusive Tax Shelters” 25 Years Later, Lindsay Wilkinson,
The Contemporary Tax Journal
No abstract provided.
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel M. Reach
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel M. Reach
Northwestern Journal of Law & Social Policy
As the number of overweight and obese Americans rises, it becomes increasingly clear that Americans need further incentives to stimulate lasting lifestyle changes. Tax incentives focused on exercise, which have been largely unexplored to this point, are an effective response to the growing obesity problem in the United States that would largely avoid the political opposition that tax policies focused on diet have encountered. In addition, they would also provide a more palatable solution for the taxpayer beneficiaries with a relatively low impact on government revenues. Viable tax incentives to encourage greater fitness include tax credits and sales tax breaks, …
The Great American Tax Novel, Lawrence Zelenak
The Great American Tax Novel, Lawrence Zelenak
Michigan Law Review
David Foster Wallace-author of the celebrated novel Infinite Jest and among the most acclaimed American fiction writers of his generation-killed himself in 2008 at the age of forty-six. He left in his office hundreds of pages of The Pale King, an unfinished novel set in the fictional Peoria, Illinois regional examination center ("REC") of the Internal Revenue Service ("IRS" or "the Service") in 1985. Although many chapters of the novel were seemingly complete, Wallace left no indication (other than what could be gleaned from the chapters themselves) of the order of the chapters (pp. vi-vii). Michael Pietsch, who had served …
The Taxman On Campus: How Aggressive Irs Initiatives Are Increasing Audit And Compliance Risk For Colleges And Universities, William A. Bailey
The Taxman On Campus: How Aggressive Irs Initiatives Are Increasing Audit And Compliance Risk For Colleges And Universities, William A. Bailey
Brigham Young University Education and Law Journal
No abstract provided.
Surrogate Taxation And The Second-Best Answer To The In-Kind Benefit Valuation Riddle, Jay A. Soled
Surrogate Taxation And The Second-Best Answer To The In-Kind Benefit Valuation Riddle, Jay A. Soled
BYU Law Review
For well over a century, theorists have debated how the receipt of inkind benefits, such as meals and lodging furnished for the convenience of an employer and business entertainment opportunities, should be taxed. While debate participants have generally agreed that the receipt of such in-kind benefits constitutes income, the question has remained about whether to value such benefits at fair market value or at the recipient’s subjective value or to use some other metric. Because of administrative considerations in determining the tax base, the Internal Revenue Code (Code) historically used a binary approach: either include the in-kind benefit at its …
Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko
Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko
University of Michigan Journal of Law Reform Caveat
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation affecting the Internal Revenue Code? Did the IRS dramatically change regulations? If only it were that exciting. Instead, eight jurists sitting at One First Street in our nation’s capital transformed tax law in a less bloody, but no less profound, way. The thought must have gone through many a tax mind – is tax exceptionalism dead?
Giving Up Your Tax Refund To Keep It: Tax Prepayment In The Context Of The Bankruptcy Estate, C. D. Bradley
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.
Saving The Preachers: The Tax Code's Prohibition On Church Electioneering, Nicholas P. Cafardi
Saving The Preachers: The Tax Code's Prohibition On Church Electioneering, Nicholas P. Cafardi
Duquesne 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 …
Increased Tax Liability Awards After Eshelman: A Call For Expanded Acceptance Beyond The Realm Of Anti-Discrimination Statutes, Eirik Cheverud
Increased Tax Liability Awards After Eshelman: A Call For Expanded Acceptance Beyond The Realm Of Anti-Discrimination Statutes, Eirik Cheverud
NYLS Law Review
No abstract provided.
Special Use Valuation Under The Internal Revenue Code: Does It Matter Now And Will It Matter In The Future?, Rusty Wade Rumley
Special Use Valuation Under The Internal Revenue Code: Does It Matter Now And Will It Matter In The Future?, Rusty Wade Rumley
Kentucky Journal of Equine, Agriculture, & Natural Resources Law
No abstract provided.