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Full-Text Articles in Law
Giving Up Your Tax Refund To Keep It: Tax Prepayment In The Context Of The Bankruptcy Estate, C. D. Bradley
Giving Up Your Tax Refund To Keep It: Tax Prepayment In The Context Of The Bankruptcy Estate, C. D. Bradley
Kentucky Law Journal
No abstract provided.
A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
Law Faculty Scholarly Articles
What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though the exemption dates back to 1894, Congress has failed to fully rationalize it. Though scholars and courts have attempted over the years to come up with a coherent rationale for the charitable tax exemption, their attempts are focused almost exclusively on economic efficiency. Thus, the charitable tax exemption is typically framed by noted tax scholars like Boris Bittker, Henry Hansmann, and others as an economically efficient means of providing certain goods and services to the public. Rationalizing the charitable tax exemption in economic …
Business Law Reform In The United States: Thinking Too Small?, Douglas C. Michael
Business Law Reform In The United States: Thinking Too Small?, Douglas C. Michael
Law Faculty Scholarly Articles
Dean Johan Henning presents the South African experience with business entity reform as one part of a coordinated whole. It included, for example, government funding for business, tax reforms, accounting and securities changes. Henning says that these reforms, though multi-faceted, had a uniform purpose: to use small business as an engine to improve the economy and to move “historically and socially disadvantaged groups” into the mainstream of the economy and the society.
These are noble goals and far reaching efforts, and a lot to ask of business entity reform. But because the South African experience was nonetheless successful by all …
Tax Policy And Preferential Provisions In The Income Tax Base, Walter J. Blum
Tax Policy And Preferential Provisions In The Income Tax Base, Walter J. Blum
Kentucky Law Journal
No abstract provided.
Personal Deductions And The Federal Income Tax--Some Suggestions For Revisions, Ray Trammell
Personal Deductions And The Federal Income Tax--Some Suggestions For Revisions, Ray Trammell
Kentucky Law Journal
No abstract provided.
Kentucky Income Tax Compared With Federal Income Tax, Charles R. Lockyer
Kentucky Income Tax Compared With Federal Income Tax, Charles R. Lockyer
Kentucky Law Journal
No abstract provided.
Basis For Depreciation In Income Taxes, W. Lewis Roberts
Basis For Depreciation In Income Taxes, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.
Federal Prosecution Of Income Tax Cases, William Schwerdtfeger
Federal Prosecution Of Income Tax Cases, William Schwerdtfeger
Kentucky Law Journal
No abstract provided.
Federal Income Tax: Reporting Of Gain Or Loss On Exchange Of Equipment Held For Productive Use For Property Of Like Kind Or Use, John Coleman Covington
Federal Income Tax: Reporting Of Gain Or Loss On Exchange Of Equipment Held For Productive Use For Property Of Like Kind Or Use, John Coleman Covington
Kentucky Law Journal
No abstract provided.