Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Publication Year
- Publication
Articles 1 - 12 of 12
Full-Text Articles in Law
Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer
Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer
University of Miami Business Law Review
We live in an increasingly mobile and global society. Individuals move from one state to another for a variety of reasons. When the move is from a state which imposes income tax, particularly to a jurisdiction which does not, questions may arise about whether the individual remains a resident of the state from which he departed for income tax purposes. In the quest for revenue, certain states are aggressive in pursuing efforts to collect income tax from persons who claim to have changed their permanent residence.These states may assert that for income tax purposes the individual remains a resident of …
Taking It With Them The Dynamics Of Changing A State Income Tax Residence, Hamlin C. King
Taking It With Them The Dynamics Of Changing A State Income Tax Residence, Hamlin C. King
Akron Law Review
Since nonresidence is taking on "hot issue" status in Ohio, it is the purpose of this article to closely focus on two issues regarding the taxation of such nonresident income. The first issue is what constitutes a state income tax residence change. The second is to identify the income items originating from Ohio sources that may pass out to nonresidents free of the Ohio income tax. As we go along, we will take notice of how these two issues impact the taxpayers' federal income tax, as well as their Ohio and federal estate taxes.
Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson
Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson
Georgia Journal of International & Comparative Law
No abstract provided.
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation, Jeffrey Schoenblum
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation, Jeffrey Schoenblum
Vanderbilt Law Review
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment income of 3.8 percent, and some state income tax rates exceeding 9 percent, taxpayers in the highest brackets have been seeking to develop strategies to lessen the tax burden. One strategy that has been receiving increased attention is the use of a highly specialized trust known as the NING, a Nevada incomplete gift nongrantor trust, which eliminates state income taxation of investment income altogether without generating additional federal income or transfer taxes. A major obstacle standing in the way of accomplishing this objective, however, …
The Personal Income Tax As A Component Of State Tax Structure, William F. Fox
The Personal Income Tax As A Component Of State Tax Structure, William F. Fox
Vanderbilt Law Review
This Article evaluates the pros and cons of a state individual income tax from the perspective of an economist. The Article examines the income tax as one component of a tax structure that is best suited for raising a given level of revenues. The important assumption in the analysis is that the level of state public expenditures is determined by residents' demand for public services. This assumption does not preclude the tax structure from allowing greater or lesser expenditures than are demanded during any single year; rather, the assumption is that over time tax levels provide revenues that are in …
Some Intersections Of The Negative Commerce Clause And The New Federalism, James F. Blumstein
Some Intersections Of The Negative Commerce Clause And The New Federalism, James F. Blumstein
Vanderbilt Law Review
Much has been written about the change in the Supreme Court's judicial philosophy, as a new, ascendant majority has been able successfully to implement its emerging notions of judicial reticence and self-abnegation. This fundamental turnabout in judicial perspective is hardly coincidental, since it reflects the fulfillment of an oft-repeated campaign pledge of Richard Nixon, who in 1968 promised, if elected, to appoint so-called strict constructionists to the Court.' In a basic way his appointees have succeeded in modifying the activist stance that prevailed on the Court during much of the tenure of Earl Warren as Chief Justice. With notable exceptions …
The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller
The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller
Maryland Law Review
No abstract provided.
Jurisdiction: Federal Court, Federal Question; Taxation: State; Tribal Courts: Judicial Immunity; Indian Civil Rights Act: Federal Jurisdiction; Rights Of Way: Railroads; Jurisdiction, Federal Courts: Exhaustion Of Tribal Remedies; Equal Protection: Illegitimates; Civil Procedure: Full Faith And Credit
American Indian Law Review
No abstract provided.
Federal-State Income Tax Relationships--Conformity Of Kentucky's Personal Income Tax With The Federal Model, Frederick W. Whiteside Jr., Philip W. Moss
Federal-State Income Tax Relationships--Conformity Of Kentucky's Personal Income Tax With The Federal Model, Frederick W. Whiteside Jr., Philip W. Moss
Kentucky Law Journal
No abstract provided.
Deductions And Credits For State Income Taxes, Walter W. Heller
Deductions And Credits For State Income Taxes, Walter W. Heller
Kentucky Law Journal
No abstract provided.
The Legal Nature Of The State Income Tax, Charles R. Lockyer
The Legal Nature Of The State Income Tax, Charles R. Lockyer
Kentucky Law Journal
No abstract provided.