Law Commons^™

2000 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

Recent Developments - 2010, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

Recent Developments - 2014, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2014\

2001 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

Quoted In The Tax Notes Today Article "Professionals Minimize Koskinen’S Obergefell Statements", Richard Garnett

Richard W Garnett

Quoted in the Tax Notes Today article "Professionals Minimize Koskinen’s Obergefell Statements," 2015 TNT 170­-5 (Sept. 2, 2015). (subscription required) (full text is available through Lexis).

Health Care Reform Supplements Community Benefit Standard For Tax-Exempt Hospitals, Cassady Brewer, Amita Sanghvi

Cassady V. Brewer

No abstract provided.

Seven Ways To Strengthen And Improve The L3c, Cassady Brewer

Cassady V. Brewer

The raison d’être for the low-profit limited liability company (“L3C”) is to encourage program-related investments (“PRIs”) by private foundations. PRIs are special types of investments that can be both charitable and profitable. PRIs have been embraced by knowledgeable scholars, practitioners, foundation managers, and even the U.S. Treasury Department. Further, the L3C and PRIs are associated with the growing “social enterprise” movement. The L3C thus would seem to be in the right place at the right time and should have the full support of the charitable sector, practitioners, and lawmakers.

Yet, after a fast start, adoption of L3C legislation across the …

Venn Diagrams: Meet Me At The Intersection Of Estate And Income Tax, Paul Lee, Cassady Brewer, Ellen Harrison

Cassady V. Brewer

No abstract provided.

Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 2, Cassady Brewer, Marc Azar, Katherine Morris

Cassady V. Brewer

No abstract provided.

The Brownfield Exemption Under The Unrelated Business Income Tax, Cassady Brewer, George Hibbs

Cassady V. Brewer

No abstract provided.

Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 1, Cassady Brewer, Marc Azar, Katherine Morris

Cassady V. Brewer

No abstract provided.

Social Enterprise By Non-Profits And Hybrid Organizations, Cassady Brewer, Elizabeth Minnigh, Robert Wexler

Cassady V. Brewer

The authors begin their analysis with a look at traditional social entrepreneurship by tax-exempt organizations. The discussion considers the overall tests for tax-exemption and then focuses on specific operational activities, including job training, microfinance, low-income housing, technical assistance, the sale of products to the poor, and publishing, to evaluate when those activities can be conducted within a tax-exempt organization. The Portfolio reviews other key issues that affect tax-exempt social enterprises, including the unrelated business income tax rules, the joint venture rules, and the use of for-profit subsidiaries of exempt organizations. Next, the authors examine the federal income tax and state …

The Brownfield Exemption From The Unrelated Business Tax, Cassady Brewer, George Hibbs

Cassady V. Brewer

No abstract provided.

New Markets Tax Credits Stimulate Community Development, Michael Lehmann, Cassady Brewer

Cassady V. Brewer

No abstract provided.

Business And Tax Planning With Controlled Organizations, Cassady Brewer, Sean Reynolds

Cassady V. Brewer

No abstract provided.

Eo/Tege Updates From Tammy Ripperda, Terri Helge

Terri L. Helge

Notable Employee Benefits Articles Of 2014, 146 Tax Notes 1655 (2015), Kathryn Kennedy

Kathryn J. Kennedy

No abstract provided.

Doma Implications For Employee Benefit Plans, 140 Tax Notes 1571 (2013), Kathryn Kennedy

Kathryn J. Kennedy

No abstract provided.

Paradigm Shift Of The Tax Avoidance Concept: A Comparative View, William Byrnes

William H. Byrnes

No abstract provided.

Nuts And Bolts Of Unrelated Business Income Tax, Terri Helge

Terri L. Helge

No abstract provided.

Rejecting Charity: Why The Irs Denies Exemption To 501(C)(3) Applicants, Terri Helge

Terri L. Helge

Rejecting Charity: Why The Irs Denies Exemption To 501(C)(3) Applicants, Terri Helge

Terri L. Helge

No abstract provided.

Utgångspunkter I Juridisk Argumentation - En Replik, Maria Hilling

Maria Hilling

No abstract provided.

The United States Tax Court - A Court For All Parties, T. Fogg

T. Keith Fogg

This article seeks to explain the role of the Tax Court both within the system of taxation and the system of tribunals of the United States. To provide this explanation, the article will address several specific areas: 1) the mission of the Court; 2) the placement of the Court within the judicial system and the scope of its jurisdiction; 3) selection of judicial officers of the Court; 4) the internal organization of the Court and its opinions; 5) access to the Court; 6) policy issues facing the Court; and 7) interaction between the Court and the public outside the courtroom. …

Equivalent Tax Self Certification Under Fatca, Gatca And The Eu Tsd, William Byrnes

William H. Byrnes

No abstract provided.

Comparing The Equivalency Of The New Crs, Bba, And Us Ben Owner Reporting Forms, What’S A Financial Institution To Do?, William Byrnes

William H. Byrnes

No abstract provided.

Tax Consequences Of Contingent Payment Transactions, Jeffrey Kwall

Jeffrey L. Kwall

No abstract provided.

Implementing Treasury And Irs Amendments For Nffes; Determining Ffis And Payee Status; Complying With Igas, Withholding And Reporting Rules, William Byrnes

William H. Byrnes

No abstract provided.

Noncash Gifts Policies And Procedures, Terri Helge

Terri L. Helge

No abstract provided.

Burning Issues For International Tax Career Seekers, William Byrnes

William H. Byrnes

No abstract provided.