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Full-Text Articles in Law
A Gilti Fix For An Employment Tax Glitch, Richard Winchester
A Gilti Fix For An Employment Tax Glitch, Richard Winchester
Pepperdine Law Review
Self-employed individuals who operate through a business entity can often dictate how much employment tax they pay, if any. That’s because the rules permit them to control whether their earnings count as labor income – which is subject to employment tax – or the returns on any capital invested in their business – which is not subject to the tax. The GILTI rules enacted as part of the 2017 Tax Act assume that capital investments generally earn a 10 percent annual rate of return. That same assumption can be used to allocate the earnings of a self-employed individual between the …
Application Of The Active Business Requirement To The Tax-Free Spin-Off Of Corporate Real Estate , Richard J. Albrecht
Application Of The Active Business Requirement To The Tax-Free Spin-Off Of Corporate Real Estate , Richard J. Albrecht
Pepperdine Law Review
No abstract provided.
Civil Tax Penalties: Changes And Recommendations, Arthur A. Graves Iii
Civil Tax Penalties: Changes And Recommendations, Arthur A. Graves Iii
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.