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Full-Text Articles in Law
How Nations Share, Allison Christians
How Nations Share, Allison Christians
Indiana Law Journal
Every nation has an interest in sharing the gains they help create by participating in globalization. Citizens should be very interested in discovering how well their governments fare in claiming an adequate share of this international income stream, since a government that cannot or will not exert its taxing jurisdiction internationally is potentially missing out on a very large and very productive source of revenue. Yet it is all but impossible for citizens to observe exactly how, or how well, their governments navigate this aspect of economic globalization. The vast majority of international tax law plays out in practice through …
When Should Asset Appreciation Be Taxed?: The Case For A Disposition Standard Of Realization, Jeffrey L. Kwall
When Should Asset Appreciation Be Taxed?: The Case For A Disposition Standard Of Realization, Jeffrey L. Kwall
Indiana Law Journal
The realization requirement is one of the most basic elements of the United States income tax. Due to this requirement, any increase in the value of a person’s property is not taxed when it occurs. Rather, the tax on asset appreciation is deferred until the occurrence of a realization event; that is, until the property is transferred in exchange for money or other consideration. By contrast, all other forms of income (e.g., salary, rents) are taxed immediately.
The realization requirement is one of the most basic elements of the United States income tax. Due to this requirement, any increase in …
The Community Income Theory Of The Charitable Contributions Deduction, Johnny Rex Buckles
The Community Income Theory Of The Charitable Contributions Deduction, Johnny Rex Buckles
Indiana Law Journal
The charitable contributions deduction, a longstanding yet controversial feature of the Internal Revenue Code, has been justified under subsidy theories and tax-base theories. Focusing on the latter, this Article presents and explains a new tax-base theory in support of the charitable contributions deduction-the community income theory. This theory posits that some income, designated as "community income, " is properly excluded from the personal income tax base because it is more naturally attributed to the community than to the individual members of the community. Adopting the presumption that the community generally should be treated as a tax exempt entity, this Article …
Taxation, Allison Dunham
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Indiana Law Journal
No abstract provided.
Taxation And Operations Abroad, A Symposium Volume., Lester M. Ponder
Taxation And Operations Abroad, A Symposium Volume., Lester M. Ponder
Indiana Law Journal
No abstract provided.
A Critique Of Some Federal, State, And Local Tax Coordination Techniques, Burton W. Kanter
A Critique Of Some Federal, State, And Local Tax Coordination Techniques, Burton W. Kanter
Indiana Law Journal
No abstract provided.
Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster
Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster
Indiana Law Journal
No abstract provided.
Transfers Intended To Take Effect At Or After Death
Transfers Intended To Take Effect At Or After Death
Indiana Law Journal
Recent Cases: Taxation
Gift Taxability Of Divorce Settlements
State Taxation Of Leasehold Interest In Property Owned By Federal Government
State Taxation Of Leasehold Interest In Property Owned By Federal Government
Indiana Law Journal
Notes and Comments: Taxation
Valuation Of Future Interests For Federal Tax Purposes
Valuation Of Future Interests For Federal Tax Purposes
Indiana Law Journal
Notes and Comments: Taxation
Review Of Recent Tax Decisions, Lewis D. Spencer
Review Of Recent Tax Decisions, Lewis D. Spencer
Indiana Law Journal
Annual Meeting of the Indiana State Bar Association, Roundtables & Section Meetings, 1944
Constitutional Law
Indiana Law Journal
Recent Case Notes: Taxation of Judges' Salaries
State Property Taxes And The Federal Supreme Court, Robert C. Brown
State Property Taxes And The Federal Supreme Court, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Indiana Law Journal
No abstract provided.
Taxation-Tax Status Of Will Contestants-Influence Of State Law On The Interpretation Of Federal Tax Statutes
Indiana Law Journal
No abstract provided.
Taxation-Estate Tax-Gift In Contemplation Of Death
Taxation-Estate Tax-Gift In Contemplation Of Death
Indiana Law Journal
No abstract provided.
Western Live Stock V. Bureau Of Revenue, Gustav H. Dongus
Western Live Stock V. Bureau Of Revenue, Gustav H. Dongus
Indiana Law Journal
No abstract provided.
Taxation-Jurisdiction To Tax Trust Property-The Trust Device As An Instrumentality For Avoiding Taxation
Indiana Law Journal
No abstract provided.
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation-Jurisdiction To Tax-Business Situs-Taxatino Of State Bank Shares
Taxation-Jurisdiction To Tax-Business Situs-Taxatino Of State Bank Shares
Indiana Law Journal
Recent Case Notes
Municipal Corporations-Taxation-Supervisory Control Of State Board Of Tax Commissioners
Municipal Corporations-Taxation-Supervisory Control Of State Board Of Tax Commissioners
Indiana Law Journal
No abstract provided.
Taxation-Inheritance Tax, Intangible Property-Due Process Of Law
Taxation-Inheritance Tax, Intangible Property-Due Process Of Law
Indiana Law Journal
No abstract provided.
Taxation-Due Process-Gifts In Contemplation Of Death
Taxation-Due Process-Gifts In Contemplation Of Death
Indiana Law Journal
No abstract provided.