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Full-Text Articles in Law
The Politics Of The Income Tax, Joseph Bankman
The Politics Of The Income Tax, Joseph Bankman
Michigan Law Review
A Review of Dimensions of Law in the Service of Order: Origins of the Federal Income Tax by Robert Stanley
The Effect Of The Statist-Political Approach To International Jurisdiction Of The Income Tax Regime- The Israeli Case, David Gliksberg
The Effect Of The Statist-Political Approach To International Jurisdiction Of The Income Tax Regime- The Israeli Case, David Gliksberg
Michigan Journal of International Law
This article proceeds from the general to the particular, by first presenting the principles of international jurisdiction of the international taxation regime and their connection with statist thinking, and then examining the rules of international jurisdiction of income taxation in Israel and the influence of the statist conception in Israel on the formation of those rules.
Taxation Of Punitive Damages Obtained In A Personal Injury Claim, Douglas A. Kahn
Taxation Of Punitive Damages Obtained In A Personal Injury Claim, Douglas A. Kahn
Articles
The author explains that in recent court opinions and commentaries concerning whether punitive damages are taxable, considerable weight has been given to a negative inference that appears to lurk in a 1989 amendment to the relevant code provision, section 104(a)(2). To the contrary, he argues, the legislative history of that amendment and the form that the bill had when it was reported out of the Conference Committee establish beyond doubt that no such inference is warranted.