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Articles 1 - 30 of 108
Full-Text Articles in Law
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
Dr Robert Brown
No abstract provided.
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Hugh J. Ault
No abstract provided.
The Reactionary Road To Free Love: How Doma, State Marriage Amendments And Social Conservatives Undermine Traditional Marriage, Scott Titshaw
The Reactionary Road To Free Love: How Doma, State Marriage Amendments And Social Conservatives Undermine Traditional Marriage, Scott Titshaw
Scott Titshaw
Much has been written about the possible effects on different-sex marriage of legally recognizing same-sex marriage. This article looks at the defense of marriage from a different angle: It shows how rejecting same-sex marriage results in political compromise and the proliferation of “marriage light” alternatives (e.g., civil unions, domestic partnerships, or reciprocal beneficiaries) that undermine the unique status of marriage for everyone. In the process, it examines several aspects of the marriage debate in detail. After describing the flexibility of marriage as it has evolved over time, the article focuses on recent state constitutional amendments attempting to stop further development. …
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.
Statute Of Limitations For Overstatements Of Basis, Richard T. Rice
Statute Of Limitations For Overstatements Of Basis, Richard T. Rice
William & Mary Annual Tax Conference
No abstract provided.
A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman
A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman
William & Mary Annual Tax Conference
No abstract provided.
A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman
A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman
William & Mary Annual Tax Conference
No abstract provided.
Tax Glasnost' For Millionaires: Peeking Behind The Veil Of Ignorance Along The Publicity-Privacy Continuum, Marc Linder
Tax Glasnost' For Millionaires: Peeking Behind The Veil Of Ignorance Along The Publicity-Privacy Continuum, Marc Linder
Marc Linder
No abstract provided.
Eisenhower-Era Marxist-Confiscatory Taxation: Requiem For The Rhetoric Of Rate Reduction For The Rich, Marc Linder
Eisenhower-Era Marxist-Confiscatory Taxation: Requiem For The Rhetoric Of Rate Reduction For The Rich, Marc Linder
Marc Linder
No abstract provided.
The Involuntary Conversion Of Employees Into Self-Employed: The Internal Revenue Service And Section 530, Marc Linder
The Involuntary Conversion Of Employees Into Self-Employed: The Internal Revenue Service And Section 530, Marc Linder
Marc Linder
No abstract provided.
Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen
Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen
William & Mary Annual Tax Conference
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.
Beneficial Ownership And The Remic Classification Rules, Bradley T. Borden, David J. Reiss
Beneficial Ownership And The Remic Classification Rules, Bradley T. Borden, David J. Reiss
Bradley T. Borden
REMICs are securitized pools of mortgages that qualify for special flow-through taxation. To qualify for flow-through tax treatment, the pool must satisfy several requirements. An intended REMIC that fails to satisfy those requirements will likely be taxed as a corporation and payments made to holders of interests in a failed REMIC will likely be nondeductible dividend payments, subjecting the REMIC to significant tax and penalties. Such tax and penalties will cause beneficial interests in the pool to lose value and frustrate investors who relied upon REMIC classification as an incentive to purchase interests. Thus, tax classification is critical to REMICs …
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.
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
William & Mary Annual Tax Conference
No abstract provided.
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
Andrew Pike
This article analyzes the status in 2007 of higher education costs in relation to U.S. taxation policy and the declining real income and ability of lower and middle income taxpayers to pay tuition and fees. Then-current tax policy lessened support for families with the greatest financial need while providing much greater levels of support to those with greater financial resources. To enhance distributional fairness, the author proposes that Congress repeal tax provisions that have this effect and consolidate the separate sources of federal financial aid grants into one program--an expanded Pell Grant program. He also advises that Congress make the …
Not All Defined Value Clauses Are Equal, Wendy G. Gerzog
Not All Defined Value Clauses Are Equal, Wendy G. Gerzog
All Faculty Scholarship
Defined value clauses used to value nonmarketable family limited partnership (FLP) interests create valuation distortions and other public policy issues. This paper describes these abuses and proposes the employment of restrictions similar to those applied to pecuniary formula marital deduction clauses.
The article explains how pecuniary formula marital deduction provisions created valuation distortions by allowing for undervaluation of the marital share that were remedied by the IRS’s Rev. Proc. 64-19 and the enactment of section 2056(b)(10). The article analyzes recent case law expanding the use of defined value clauses into the FLP area and criticizes the courts for not applying …
It's Not A Tax (Statutorily), But It Is A Tax (Constitutionally), Steve R. Johnson
It's Not A Tax (Statutorily), But It Is A Tax (Constitutionally), Steve R. Johnson
Scholarly Publications
No abstract provided.
Preserving Fairness In Tax Administration In The Mayo Era, Steve R. Johnson
Preserving Fairness In Tax Administration In The Mayo Era, Steve R. Johnson
Scholarly Publications
One of the dominant themes in contemporary federal taxation is bringing tax administration within the fold of general administrative law. In 2011, the United States Supreme Court unambiguously embraced this movement in the landmark case Mayo Foundation for Medical Education & Research v. United States, in which the Court held that challenges to the validity of Treasury regulations generally are governed by the Chevron standard to the same extent as are regulations issued by other administrative agencies.
There was an immediate and strong hostile reaction to Mayo in tax circles. Many fear that Mayo dramatically tips the balance in favor …
Putting State Courts In The Constitutional Driver's Seat: State Taxpayer Standing After Cuno And Winn, Edward A. Zelinsky
Putting State Courts In The Constitutional Driver's Seat: State Taxpayer Standing After Cuno And Winn, Edward A. Zelinsky
Faculty Articles
This article explores the implications of the U.S. Supreme Court’s decisions in DaimlerChrysler Corp. v. Cuno and Arizona Christian School Tuition Organization v. Winn. In Cuno and Winn, the Court held that state taxpayers lacked standing in the federal courts. Because the states have more liberal taxpayer standing rules than do the federal courts, Cuno and Winn will not terminate taxpayers’ constitutional challenges to state taxes and expenditures, but will instead channel such challenges from the federal courts (where taxpayers do not have standing) to the state courts (where they do). Moreover, municipal taxpayer standing in the federal courts, which …
Tax Exemptions For Charitable Single-Member Limited Liability Companies, Terri Lynn Helge, David M. Rosenberg
Tax Exemptions For Charitable Single-Member Limited Liability Companies, Terri Lynn Helge, David M. Rosenberg
Faculty Scholarship
This summer, the IRS issued long-awaited guidance on the deductibility of charitable contributions made to a single-member limited liability company (“SMLLC”) that is wholly-owned by a charitable organization exempt from federal income tax as a organization described in Section 501(c)(3). Previously, in a 2001 private letter ruling, the IRS confirmed that a SMLLC wholly-owned by a U.S. charity did not need to submit a separate application for recognition of federal income tax exemption, but declined to rule on whether contributions made to the SMLLC would be deductible under Section 170 as charitable contributions. An article in the IRS Continuing Professional …
Wall Street Rules Applied To Remic Classification, Bradley T. Borden, David Reiss
Wall Street Rules Applied To Remic Classification, Bradley T. Borden, David Reiss
Bradley T. Borden
Investors in mortgage-backed securities, built on the shoulders of the tax-advantaged Real Estate Mortgage Investment Conduit (“REMIC”), may be facing extraordinary tax losses because of how bankers and lawyers structured these securities. This calamity is compounded by the fact that those professional advisors should have known that the REMICs they created were flawed from the start. If these losses are realized, those professionals will face suits for damages so large that they could put them out of business.
The original paper is available at: http://newsandinsight.thomsonreuters.com/New_York/Insight/2012/09_-_September/Wall_Street_Rules_Applied_to_REMIC_Classification/.
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Hugh J. Ault
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.
Transferee Liability, George Hani, Tamara Ashford, Robert D. Probasco
Transferee Liability, George Hani, Tamara Ashford, Robert D. Probasco
Robert Probasco
No abstract provided.
Tefra: No Fix Possible, Just Get Rid Of It!, Steve R. Johnson
Tefra: No Fix Possible, Just Get Rid Of It!, Steve R. Johnson
Scholarly Publications
No abstract provided.
Sales Between A Partnership And Non-Partners, Douglas A. Kahn
Sales Between A Partnership And Non-Partners, Douglas A. Kahn
Articles
The code denies a deduction for a loss recognized on a sale or exchange between certain related parties. Two of the principal code sections that deny a deduction in that circumstance are sections 267(a)(1) and 707(b)(1)(A). Two regulatory provisions promulgated under section 267 apply the denial of a loss deduction rule to partnerships — reg. section 1.267(b)-1(b) and temp. reg. section 1.267(a)-2T(c), Question 2. I conclude that to the extent reg. section 1.267(b)-1(b) applies to section 267(a)(1), it is invalid and has been invalid since 1986. Also, two of the questions and answers in the temporary regulation are invalid.
Contribution Of A Built-In Loss To A Partnership, Douglas A. Kahn
Contribution Of A Built-In Loss To A Partnership, Douglas A. Kahn
Articles
Before 2004, it was possible to use the partnership tax provisions of the code to shift the benefit ofa loss deduction for a decline in property valuefrom the person who incurred it to another person.One method of accomplishing that goal involvedthe contribution of depreciated property to a partnership.