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Articles 1 - 9 of 9
Full-Text Articles in Law
Alternatives To California’S Sb 27: Incentivizing The Release Of Tax Returns Without Restricting Ballot Access, Matthew Tang
Alternatives To California’S Sb 27: Incentivizing The Release Of Tax Returns Without Restricting Ballot Access, Matthew Tang
Loyola of Los Angeles Law Review
Donald Trump is the first President since 1977, and the first major- party nominee since 1980, to refuse to release any of his federal income tax returns. This break in tradition has led lawmakers in at least twenty- five states to propose legislation requiring presidential candidates to disclose their tax returns in order to appear on state ballots. California is one of those states. On July 30, 2017, California Governor Gavin Newsom signed SB 27 into law, effectively barring presidential candidates who have not made available for public inspection the last five years of their income tax returns from appearing …
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg
Loyola of Los Angeles Law Review
This Article highlights and analyzes some important points about the new international tax rules. For example, such provisions do not create an entirely territorial system. The partial movement towards territorial objectives is accomplished largely through the new 100% dividends received deduction (DRD) for certain foreign dividends from foreign corporations. However, this new DRD is much more limited in its application than most taxpayers may realize (for example, due to a very long holding period requirement). Even when the DRD potentially applies, taxpayers may attempt to claim foreign tax credits instead.
In addition, some of the new tax provisions show a …
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Loyola of Los Angeles Law Review
No abstract provided.
Medical Necessity: A Higher Hurdle For Marginalized Taxpayers?, Julie Furr Youngman, Courtney D. Hauck
Medical Necessity: A Higher Hurdle For Marginalized Taxpayers?, Julie Furr Youngman, Courtney D. Hauck
Loyola of Los Angeles Law Review
Civil rights protection for transgender people—and in particular access to affordable health care—is currently the subject of intense political scrutiny, with a hostile administration chipping away at legal protections. Among other setbacks, a federal district court enjoined regulatory guidelines that were issued in 2016 to clarify that the federal prohibition on sex discrimination in health insurance applies to discrimination on the basis of gender identity and transgender status, and the promulgating agency itself is now reconsidering the guidelines. Without explicit federal protections against discrimination by health insurers and in the face of uneven state law protections, the ability to deduct …
Tax 2018: Requiem For Ability To Pay, Alice G. Abreu
Tax 2018: Requiem For Ability To Pay, Alice G. Abreu
Loyola of Los Angeles Law Review
Enactment of the TCJA was followed by a mad dash to understand its effects. The speed and process of enactment left no time for serious attempts to analyze whether the TCJA transforms the income tax system in any fundamental way. This Essay is a first step in that analysis. Although some of the most important changes I discuss are set to expire or phase out after 2025, understanding their policy implications is important, not only because they are the law now but also because Congress may extend them, perhaps indefinitely.
The TCJA has changed the way the tax system operationalizes …
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Loyola of Los Angeles Law Review
No abstract provided.
Egg Donation: Whether A Woman Has A Property Right In Her Own Egg And How Donors Should Be Taxed, Richard Gano
Egg Donation: Whether A Woman Has A Property Right In Her Own Egg And How Donors Should Be Taxed, Richard Gano
Loyola of Los Angeles Law Review
No abstract provided.
Taxing Greed, Genevieve Tokić
Taxing Greed, Genevieve Tokić
Loyola of Los Angeles Law Review
Appeals to greed in support of various tax proposals are often seen in response to populist moods in politics. Such appeals may be used to garner political support for a policy or proposal. However, there has been little academic consideration of the role of greed (or attitudes towards greed) in the law, and in tax law in particular. This Article seeks to fill that gap by taking a close look at the concept of greed. In doing so, the Article first surveys the history of greed and its meaning, and draws on political philosophy and economic literature to provide a …
Belk V. Commissioner: Land Substitutions In Conservation Easements, Morgan Davis
Belk V. Commissioner: Land Substitutions In Conservation Easements, Morgan Davis
Loyola of Los Angeles Law Review
No abstract provided.