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Articles 1 - 3 of 3
Full-Text Articles in Law
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Indiana Law Journal
No abstract provided.
The Transnational Corporation In History: Lessons For Today?, Janet Mclean
The Transnational Corporation In History: Lessons For Today?, Janet Mclean
Indiana Law Journal
This is the revised text of the George P. Smith, II Lecture delivered at Indiana University School of Law- Bloomington on April 4, 2003.
The Entrepreneurship Effect: An Accidental Externality In The Federal Income Tax, Leandra Lederman
The Entrepreneurship Effect: An Accidental Externality In The Federal Income Tax, Leandra Lederman
Articles by Maurer Faculty
Case law and commentators sometimes speak as if all income-producing activities are taxed similarly. However, that simply is not true for individuals. Although the expenses and losses of business activities generally are deductible from income of any source and net losses can be carried to other tax years, individuals' investment expenses and losses generally are deductible only from investment income. Although many of the provisions restricting investment-related deductions were enacted at different times, and each one has its own rationale, the combined effect of these provisions on individual investors is a systematic preference for business losses over investment losses.
Economists …