Law Commons^™

Presidential Power And Administrative Rulemaking, Harold H. Bruff

Publications

No abstract provided.

Accelerated Depreciation—Tax Expenditure Or Proper Allowance For Measuring Net Income?, Douglas A. Kahn

Articles

Since the 1950s, it has become fashionable to attack various provisions of the Internal Revenue Code by calling them "subsidies" rather than "proper" means of measuring taxable income. These "subsidies" through Code provisions have come to be referred to as "tax expenditures," a term coined by Professor Stanley Surrey in a speech he made as Assistant Secretary of the Treasury for Tax Policy on November 15, 1967. In that speech, Professor Surrey stated that our tax system often deliberately departs "from accepted concepts of net income," so that by granting exemptions, deductions, and credits that are not appropriate to an …

Special Report - Federal Criminal Code Revision: Some Problems With Culpability Provisions, Paul F. Rothstein

Georgetown Law Faculty Publications and Other Works

The age of federal codification is upon us. The Federal Rules of Evidence and the new bankruptcy and copyright revisions are but examples. By far the most ambitious undertaking in this regard is the effort to recodify federal criminal law.

The federal criminal code project, spanning more than a decade was most recently embodied in the last Congress in S. 1437, which passed the Senate, and H.R. 13959, which competed in the House with S. 1437. Neither bill passed the House. Thus, the Congress closed without a new Code. But both the bills will be back with us, introduced with …