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Articles 1 - 2 of 2
Full-Text Articles in Law
Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur
Abandoning Principles: Qualified Tuition Programs And Wealth Transfer Taxation Doctrine, Wayne M. Gazur
Publications
In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the course of the next five years the provision was expanded, providing additional wealth transfer taxation and income taxation benefits. This essay proposes that unless limited, such benefits are inconsistent with established taxation principles and also have the potential to undermine the integrity of the wealth transfer tax structure and the progressive nature of the income tax.
Charging Public Land Users For Recreational Uses, Chip Dennerlein
Charging Public Land Users For Recreational Uses, Chip Dennerlein
Challenging Federal Ownership and Management: Public Lands and Public Benefits (October 11-13)
11 pages.