Law Commons^™

A Review Of International Business Tax Reform, Alexander M. Lewis

University of Miami International and Comparative Law Review

No abstract provided.

Reinterpreting The Limited Partner Exclusion To Maximize Labor Income In The Self-Employment Tax Base , Laura E. Erdman

Washington and Lee Law Review

No abstract provided.

The Contemporary Tax Journal Volume 3, No. 1 – Spring/Summer 2013

The Contemporary Tax Journal

No abstract provided.

Research Credit: A Journey Of Uncertainty, Lisa Pan

The Contemporary Tax Journal

No abstract provided.

A Tax Haven In The Friendly Skies?, Yan Jiang

The Contemporary Tax Journal

No abstract provided.

Apple's Win Highlights Uncertainty In Valuing Tech Investments, Tom Hopkins, Kara Boatman

The Contemporary Tax Journal

No abstract provided.

Excessive Compensation – How Much Is Too Much?, Lisa Pan

The Contemporary Tax Journal

No abstract provided.

Increase And Make Permanent The Research Tax Credit, Chloe Chen

The Contemporary Tax Journal

No abstract provided.

Preferential Treatment Of Capital Gains, Jenny Phan

The Contemporary Tax Journal

No abstract provided.

Repeal Of The Inclusion Of Social Security Benefits In Gross Income, Sujin Pradhan

The Contemporary Tax Journal

No abstract provided.

Nonqualified Use Of Principal Residence, Tejal Shah

The Contemporary Tax Journal

No abstract provided.

100th Anniversary Of The 16th Amendment, Victoria Lau

The Contemporary Tax Journal

No abstract provided.

Transferability Of The Research Tax Credit, Erika Codera

The Contemporary Tax Journal

No abstract provided.

Return Of The 20% Capital Gains Rate For Certain High Income Individuals, Victoria Lau

The Contemporary Tax Journal

No abstract provided.

Surtax On Millionaires, John Lowrie

The Contemporary Tax Journal

No abstract provided.

Federal Taxation, Robert Beard

Mercer Law Review

This Article surveys notable decisions in federal taxation handed down in 2012 by the United States Court of Appeals for the Eleventh Circuit and lower courts appealable to the Eleventh Circuit. This year, the Eleventh Circuit considered questions relating to securities transactions and the statute of limitations on assessment of taxes, while the Tax Court applied the step-transaction doctrine to a capital contribution to a corporation.

Tax Constitutional Questions In “Obamacare”: National Federation Of Independent Business V. Sebelius In Light Of Citizens United V. Federal Election Commission And Speiser V. Randall: Conditioning A Tax Benefit On The Nonexercise Of A Constitutional Right, John R. Dorocak

The University of New Hampshire Law Review

[Excerpt] “The phrase “Tax Constitutional Questions” may seem to be an oxymoron or at least an interesting juxtaposition somewhat akin to the phrase “passive activity” derived from Section 469 of the Internal Revenue Code, which is familiar to tax practitioners, professors, and perhaps others. It has been noted elsewhere that it is seemingly normal that tax professors (and tax practitioners) are somewhat isolated from such weighty issues as constitutional questions.

…

Despite what may be the tax bar’s seeming reluctance to engage in constitutional questions, those questions are nevertheless thrust upon tax practitioners and professors. Perhaps nowhere has the intersection …

The Transfer Pricing Regs Need A Good Edit, Susan C. Morse

Pepperdine Law Review

The U.S. government has broad discretion to change the transfer pricing regulations as they apply to corporate multinationals, and these regulations need changing because they give too much leeway to taxpayers and will continue to serve an important function in the division of international tax jurisdiction regardless of the fate of pending reform proposals. Xilinx and Veritas illustrate that taxpayers whose transfer pricing is challenged can successfully defend themselves using arm’s length definitions in the government’s own regulations. U.S. tax administrators should write revised transfer pricing rules that afford taxpayers less contracting freedom. They should incrementally add formulaic elements to …

Putting The Reign Back In Sovereign, Allison Christians

Pepperdine Law Review

In its first term, the Obama administration enacted two pieces of legislation, each designed to protect an increasingly vulnerable income tax base, and each of which had the potential to set a new and unprecedented course for no less than the regulation of the global economy by the nation-state. The first, the Foreign Account Tax Compliance Act (FATCA), sought to end global tax evasion through tax havens. The second, a little-noticed two-page addendum to the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank), sought to end the contribution of American multinationals to corruption in governance by codifying the transparency …

Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke

Pepperdine Law Review

Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. international competitiveness and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net business income. …

Access To Tax Injustice, Francine J. Lipman

Pepperdine Law Review

Every morning, Monday through Friday, school children across the United States raise their voices in unison and pledge allegiance to America, with liberty and justice for all. America, in turn, pledges to these children and the world that it is a nation of liberty, justice, and laws. Laws drafted by representatives intended to follow through on America’s promise of liberty and justice for all. Yet for more than 16 million of these children and 30 million adults living in poverty in 2011, America does not deliver on its promise of justice. In a recent global study, America ranked 27th out …

Tax Reform And The American Middle Class, Kirk J. Stark, Eric M. Zolt

Pepperdine Law Review

This essay examines how concern for the economic plight of the middle class should influence debates over federal tax reform. It begins with an overview of data on two key developments in American economic life over the past quarter century. The first is the deteriorating economic position of the middle class, a long-term trend illustrated by stagnant income growth, job polarization, and more limited economic opportunities as compared to earlier eras. The second development is the declining federal tax burden of the American middle class, including historically low average tax rates and relative tax shares, not just for the federal …

The 535 Report: A Pathway To Fundamental Tax Reform, Dorothy A. Brown

Pepperdine Law Review

This Essay argues that current tax policies that include special tax rates, loopholes and deductions disadvantage most Americans in favor of income received by a select few – especially members of Congress. The majority of taxpayers of color as well as white taxpayers are not eligible for the loopholes and special tax breaks that currently exist in our tax laws. Tax reform that eliminates special deals as a means to lowering tax rates for all is the best way forward towards a fairer and simpler tax system. Such reform is unlikely to occur in the absence of a “focusing event” …

Application Of The Active Business Requirement To The Tax-Free Spin-Off Of Corporate Real Estate , Richard J. Albrecht

Pepperdine Law Review

No abstract provided.

Psychiatric Defenses In Tax Fraud Cases , Thomas J. Gallagher Jr.

Pepperdine Law Review

No abstract provided.

Civil Tax Penalties: Changes And Recommendations, Arthur A. Graves Iii

Pepperdine Law Review

No abstract provided.

Tax Frauds And The Government's Right Of Access To Taxpayer's Books And Records , Ronald K. Van Wert

Pepperdine Law Review

No abstract provided.

Administrative Savings From Synchronizing Social Welfare Programs And Tax Provisions, Jonathan Barry Forman

Journal of the National Association of Administrative Law Judiciary

No abstract provided.

Fringe Benefits, Proposed Section 84, And Tax Policy , Gregory M. Fowler

Pepperdine Law Review

No abstract provided.

The New Starker: A Nonsimultaneous Exchange Expands Section 1031/ Collateral Estoppel Clarification, Robert B. Paysinger

Pepperdine Law Review

The new Starker decision addresses the issue whether a nonsimultaneous exchange qualifies for section 1031 nonrecognition treatment. The Court of Appeals for the Ninth Circuit, in addressing this issue, also had to determine the appropriateness of the collateral estoppel "separable facts" doctrine under the facts in the case. The author provides an in-depth examination of the court's clarification of collateral estoppel and expansion of section 1031. The author, in agreeing with-the decision, welcomes the added flexibility the case lends to the real estate finance field.