Open Access. Powered by Scholars. Published by Universities.®
- Publication
- Publication Type
Articles 1 - 6 of 6
Full-Text Articles in Law
Qualified Residence Interest Deduction: A Win For Unmarried Co-Owners, Christine Manolakas
Qualified Residence Interest Deduction: A Win For Unmarried Co-Owners, Christine Manolakas
Nevada Law Journal
No abstract provided.
Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under The Affordable Care Act, Francine J. Lipman, James Owens
Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under The Affordable Care Act, Francine J. Lipman, James Owens
Scholarly Works
In recent decades, Congress has used the federal income tax system increasingly to administer and deliver social benefits. This transition is consistent with the evolution of the American welfare system into workfare over the last several decades. As more and more social welfare benefits are conditioned upon work, family composition, and means-tested by income levels, the income tax system where this data is already systematically aggregated, authenticated, and processed has become the go-to administrative agency.
Nevertheless, as the National Taxpayer Advocate Nina Olson has noted there are “substantial differences between benefits agencies and enforcement agencies in terms of culture, mindset, …
Relinquish Control! Why The Irs Should Change Its Stance On Exempt Organizations In Ancillary Joint Ventures, Nicholas A. Mirkay
Relinquish Control! Why The Irs Should Change Its Stance On Exempt Organizations In Ancillary Joint Ventures, Nicholas A. Mirkay
Nevada Law Journal
No abstract provided.
Pierce The Privilege Or Give 'Em Shelter? The Applicability Of Privilege In Tax Shelter Cases, Shane Jasmine Young
Pierce The Privilege Or Give 'Em Shelter? The Applicability Of Privilege In Tax Shelter Cases, Shane Jasmine Young
Nevada Law Journal
No abstract provided.
The E.L. Wiegand Lecture: Administrability-Based Tax Simplification, Steve R. Johnson
The E.L. Wiegand Lecture: Administrability-Based Tax Simplification, Steve R. Johnson
Nevada Law Journal
No abstract provided.
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
Nevada Law Journal
No abstract provided.