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Articles 1 - 26 of 26
Full-Text Articles in Law
Creating Opportunity Through A Fairer Tax System, David Gamage
Creating Opportunity Through A Fairer Tax System, David Gamage
Public Testimony by Maurer Faculty
No abstract provided.
Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks
Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks
Articles by Maurer Faculty
Authors' Synopsis: In October 2015, the American Bar Association's Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective of the Task Force was to provide recommendations regarding federal tax law as it relates to conservation easements. This Report is the culmination of the Task Force's work. Part I of the Report is an Executive Summary of the Task Force's recommendations. Part II provides the background necessary to understand the Task Force's recommendations. Part III briefly sets forth the Task Force's comments on the Tax Cuts and Jobs Act of 2017 as it relates …
Taxation And Doing Business In Indian Country, Erik M. Jensen
Taxation And Doing Business In Indian Country, Erik M. Jensen
Maine Law Review
Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This …
Book Review. Deficits, Debt, And The New Politics Of Tax Policy By Dennis S. Ippolito, Ajay K. Mehrotra
Book Review. Deficits, Debt, And The New Politics Of Tax Policy By Dennis S. Ippolito, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
Horse Syndication: A Sure Footed Winner In The Investment Sweepstakes, Thomas R. Catanese
Horse Syndication: A Sure Footed Winner In The Investment Sweepstakes, Thomas R. Catanese
Pepperdine Law Review
Recent changes in the scheme of federal taxation coupled with increasing interest in the equine industry has propelled that industry into the forefront of tax sheltered investments. In this article the author takes an in-depth look at the federal securities and tax law aspects of a typical equine syndication as a tax sheltered investment.
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Kentucky Law Journal
No abstract provided.
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
Kentucky Law Journal
No abstract provided.
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
Kentucky Law Journal
No abstract provided.
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Kentucky Law Journal
No abstract provided.
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
Kentucky Law Journal
No abstract provided.
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
Kentucky Law Journal
No abstract provided.
An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur
An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur
Publications
No abstract provided.
Use Of Judicial Doctrines In Federal Tax Cases Decided By Trial Courts, 1993-2006: A Quantitative Assessment, Daniel M. Schneider
Use Of Judicial Doctrines In Federal Tax Cases Decided By Trial Courts, 1993-2006: A Quantitative Assessment, Daniel M. Schneider
Cleveland State Law Review
The hypothesis of this Article is that the accepted wisdom--that judicial doctrines are raised exclusively by the government or the courts for the government's benefit--is wrong. Instead, judicial doctrines are used in a much richer manner by courts and by taxpayers, as well as the government, than the “wisdom” would suggest. It is the first paper to question the accepted thought about judicial doctrines and to do so using social science methodology. Starting at the end and working forward, the evidence assembled for this Article from a group of trial decisions about federal tax controversies establishes that, under the language …
The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais
The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais
American Indian Law Review
No abstract provided.
Death And Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Wayne M. Gazur
Death And Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Wayne M. Gazur
Publications
No abstract provided.
Estate And Gift Taxation, Douglas A. Kahn
Estate And Gift Taxation, Douglas A. Kahn
Book Chapters
ANSWERING TAX EXAMINATION QUESTIONS
The key to writing a successful answer to a tax question (as with any law exam) is to locate the relevant issues and to analyze them by interrelating applicable legal principles with the basic facts of the question. This determination of relevant issues must be tied to the facts presented in the question.
The first step in question analysis is to read the facts closely and note each element in the facts that is relevant to issues you have studied in the subject being tested since it is likely that the examiner intended that those issues …
The Gray Fleece Of The Crimson Catt: A Primer Of Tax Nonsense, John Batt
The Gray Fleece Of The Crimson Catt: A Primer Of Tax Nonsense, John Batt
Kentucky Law Journal
No abstract provided.
Book Review. Cases And Materials On Federal Taxation, 5th Ed. By Erwin N. Griswold, William W. Oliver
Book Review. Cases And Materials On Federal Taxation, 5th Ed. By Erwin N. Griswold, William W. Oliver
Articles by Maurer Faculty
No abstract provided.
Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Robert C. Brown
Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown
Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Ritchie Gilruth Davis
Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Ritchie Gilruth Davis
Articles by Maurer Faculty
No abstract provided.
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.