Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
Articles 1 - 4 of 4
Full-Text Articles in Law
Daily Fantasy Sports Leagues: Do You Have The Skill To Win At These Games Of Chance?, Michael Trippiedi
Daily Fantasy Sports Leagues: Do You Have The Skill To Win At These Games Of Chance?, Michael Trippiedi
UNLV Gaming Law Journal
No abstract provided.
The European Union, State-Sponsored Gambling, And Private Gambling Services: Time For Harmonization?, Matthew W. Mauldin
The European Union, State-Sponsored Gambling, And Private Gambling Services: Time For Harmonization?, Matthew W. Mauldin
Georgia Journal of International & Comparative Law
No abstract provided.
Tax Naked Credit Default Swaps For What They Are: Legalized Gambling, James Blakey
Tax Naked Credit Default Swaps For What They Are: Legalized Gambling, James Blakey
University of Massachusetts Law Review
Credit default swaps (CDSs) gained notoriety for their role in the global financial crisis. In late 2011, the IRS proposed new regulations that would classify CDSs bought by someone who does not own the credit, known as "naked" CDSs, as "financial instruments" and thereby qualify them for the highly beneficial capital gains tax treatment. This classification is incorrect. Naked CDSs, which constitute about 80% or more of all CDSs, are not financial instruments at all. Rather, this article argues, they are gambling wagers -- the winnings on which are taxable at the ordinary income tax rate. This is not the …
Doubling Down On Sports Gambling: Why Paspa Would Fail A Constitutional Challenge, Jeffrey Roeske
Doubling Down On Sports Gambling: Why Paspa Would Fail A Constitutional Challenge, Jeffrey Roeske
Marquette Sports Law Review
No abstract provided.