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Full-Text Articles in Law

How Nations Share, Allison Christians Oct 2012

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 Jan 2011

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 …


Lies, Damned Lies, And Statistics? Structured Settlements, Factoring, And The Federal Government, Laura J. Koenig Jul 2007

Lies, Damned Lies, And Statistics? Structured Settlements, Factoring, And The Federal Government, Laura J. Koenig

Indiana Law Journal

No abstract provided.


The Community Income Theory Of The Charitable Contributions Deduction, Johnny Rex Buckles Oct 2005

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-Constitutionality Of Indiana Gross Income Tax Act Jan 2000

Taxation-Constitutionality Of Indiana Gross Income Tax Act

Indiana Law Journal

No abstract provided.


Taxation, Allison Dunham Jan 2000

Taxation, Allison Dunham

Indiana Law Journal

No abstract provided.


Taxation And Operations Abroad, A Symposium Volume., Lester M. Ponder Jul 1961

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 Oct 1953

A Critique Of Some Federal, State, And Local Tax Coordination Techniques, Burton W. Kanter

Indiana Law Journal

No abstract provided.


Cooperatives And The Antitrust Laws Apr 1952

Cooperatives And The Antitrust Laws

Indiana Law Journal

No abstract provided.


Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster Oct 1951

Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster

Indiana Law Journal

No abstract provided.


The Tangibles-Intangibles Distinction Apr 1950

The Tangibles-Intangibles Distinction

Indiana Law Journal

Recent Cases: Taxation


Transfers Intended To Take Effect At Or After Death Jun 1949

Transfers Intended To Take Effect At Or After Death

Indiana Law Journal

Recent Cases: Taxation


Gift Taxability Of Divorce Settlements Apr 1949

Gift Taxability Of Divorce Settlements

Indiana Law Journal

No abstract provided.


Taxation Jul 1947

Taxation

Indiana Law Journal

Indiana Legislation, 1947


State Taxation Of Leasehold Interest In Property Owned By Federal Government Jan 1947

State Taxation Of Leasehold Interest In Property Owned By Federal Government

Indiana Law Journal

Notes and Comments: Taxation


Embezzled Funds As Income Oct 1946

Embezzled Funds As Income

Indiana Law Journal

Notes and Comments: Taxation


Valuation Of Future Interests For Federal Tax Purposes Oct 1946

Valuation Of Future Interests For Federal Tax Purposes

Indiana Law Journal

Notes and Comments: Taxation


Indiana Law And Legislation 1940-1945: Preface Jan 1946

Indiana Law And Legislation 1940-1945: Preface

Indiana Law Journal

No abstract provided.


Review Of Recent Tax Decisions, Lewis D. Spencer Oct 1944

Review Of Recent Tax Decisions, Lewis D. Spencer

Indiana Law Journal

Annual Meeting of the Indiana State Bar Association, Roundtables & Section Meetings, 1944


Taxation Of Stock Transfers Apr 1941

Taxation Of Stock Transfers

Indiana Law Journal

Notes and Comments: Taxation


Constitutional Law-Taxation Of Interstate Sales Apr 1940

Constitutional Law-Taxation Of Interstate Sales

Indiana Law Journal

Recent Case Notes


Constitutional Law Dec 1939

Constitutional Law

Indiana Law Journal

Recent Case Notes: Taxation of Judges' Salaries


State Property Taxes And The Federal Supreme Court, Robert C. Brown Aug 1939

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 Jun 1939

Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State

Indiana Law Journal

No abstract provided.


Taxation-Multiple Domicil Jun 1939

Taxation-Multiple Domicil

Indiana Law Journal

No abstract provided.


Taxation-Tax Status Of Will Contestants-Influence Of State Law On The Interpretation Of Federal Tax Statutes Feb 1939

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 Feb 1939

Taxation-Estate Tax-Gift In Contemplation Of Death

Indiana Law Journal

No abstract provided.


Re-Examination Of The Desirability Of The Corporate Form Of Business Organization, Harold Holmes Bredell Aug 1938

Re-Examination Of The Desirability Of The Corporate Form Of Business Organization, Harold Holmes Bredell

Indiana Law Journal

No abstract provided.


Western Live Stock V. Bureau Of Revenue, Gustav H. Dongus Jun 1938

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 Dec 1937

Taxation-Jurisdiction To Tax Trust Property-The Trust Device As An Instrumentality For Avoiding Taxation

Indiana Law Journal

No abstract provided.