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Full-Text Articles in Law
The Age Of Unreason: The Impact Of Reasonableness, Increased Police Force, And Colorblindness On Terry "Stop And Frisk", Omar Saleem
Journal Publications
No abstract provided.
Tax Exemption Issues Facing Academic Health Centers In The Managed Care Environment, Darryll K. Jones
Tax Exemption Issues Facing Academic Health Centers In The Managed Care Environment, Darryll K. Jones
Journal Publications
A variation on an old adage states, "things aren't like they used to be and never were." The applicability of tax law to higher education is a subject to which the modified adage is apt. If there was ever a time when tax law was generally inapplicable to higher education, when higher education administrators and counsel could ignore the maddening and glorious detail of tax law, it is certainly not now and one would be hard pressed to prove that such a time ever existed. Indeed, many of modem tax law's prohibitions and allowances were motivated by or refined as …
Creating Complex Monsters: Joint Operating Agreements And The Logical Invalidity Of Treasury Regulation 1.502-1(B), Darryll K. Jones
Creating Complex Monsters: Joint Operating Agreements And The Logical Invalidity Of Treasury Regulation 1.502-1(B), Darryll K. Jones
Journal Publications
This article questions the validity of Regulations section 1.502-1(b) and its resulting insistence upon virtual mergers. It argues that the regulation is invalid as having no basis in section 502, the statute under which it was codified. This article argues, instead, that the regulation is a logically incorrect amalgamation of two distinct judicial tax doctrines by which tax exemption may be or could have been gained vicariously: (1) the integral part doctrine which allows one organization to achieve tax exemption on the basis of another organization's charitable activities, and (2) the now-discarded destination of income doctrine under which tax exemption …
Affirmative Action, A Look At South Africa And The United States: A Question Of Pigmentation Or Leveling The Playing Field, Lundy Langston
Affirmative Action, A Look At South Africa And The United States: A Question Of Pigmentation Or Leveling The Playing Field, Lundy Langston
Journal Publications
Affirmative action is one of the most divisive issues in the United States today.' Proponents of affirmative action argue that the United States has not come far enough in leveling the playing field. They argue that affirmative action programs are needed as much today-if not more-than when the balancing policies initially took effect. Opponents of affirmative action argue that race-based decision-making is undemocratic and discriminates against the majoritarian members in United States society. As we prepare to exit the twentieth century, we are confronted with the need to resolve the affirmative action dilemma. Do we eliminate affirmative-action programs altogether and …