Open Access. Powered by Scholars. Published by Universities.®
- Institution
Articles 1 - 6 of 6
Full-Text Articles in Law
The Income Tax Treatment Of Social Welfare Benefits, Jonathan Barry Forman
The Income Tax Treatment Of Social Welfare Benefits, Jonathan Barry Forman
University of Michigan Journal of Law Reform
Part I of this Article describes the major social welfare programs in the United States. Part II outlines the basic structure of the federal income tax and describes how social welfare benefits are treated by the income tax system. Finally, Part III surveys some recent proposals to tax particular social welfare benefits and considers the arguments for and against taxing such benefits. The Article concludes that the need for new revenue sources will push the federal government to reconsider the tax treatment of social welfare benefits.
Insurance Tax Policy And Health Care Reform: Back To The Future , Curt W. Fochtmann, Frank E. Plan, Thomas J. Minor
Insurance Tax Policy And Health Care Reform: Back To The Future , Curt W. Fochtmann, Frank E. Plan, Thomas J. Minor
Washington and Lee Law Review
No abstract provided.
Bankruptcy Officials Vs. The Internal Revenue Service: The Beat Goes On, Craig J. Langstraat, K. Dianne Jackson
Bankruptcy Officials Vs. The Internal Revenue Service: The Beat Goes On, Craig J. Langstraat, K. Dianne Jackson
Akron Tax Journal
This author has previously addressed several areas of conflict between bankruptcy officials; i.e., trustees and judges, and the Internal Revenue Service ("IRS"). Due to continued litigation, both in the U.S. Supreme Court and in certain federal courts of appeal, some of these areas will be reevaluated in this article. In addition, new areas of conflict resulting in litigation in various levels of the federal court system will be discussed. Policy and statutory modifications will be suggested to alleviate the growing costly burden of litigation.
The Innocent Spouse Relief: A Reconciliation Of Conflicting Judicial Interpretations, Donald C. Haley
The Innocent Spouse Relief: A Reconciliation Of Conflicting Judicial Interpretations, Donald C. Haley
Akron Tax Journal
This paper reviews the statutory requirements for obtaining the innocent spouse relief, briefly identifies the degree of consensus among the courts in interpreting key provisions of the statute, and then focuses on the major area of conflict in qualifying for relief: the "lack of knowledge" requirement on the part of the alleged innocent spouse. Particular attention is given to the rigid standard utilized by the Tax Court in its interpretation of this critical requirement versus the broader, more flexible standard employed by the U.S. Courts of Appeal for the Eighth and Ninth Circuits. Finally, an analysis of a workable reconciliation …
The Excludability Of Damages For Personal Injury After The Supreme Court's Decision In Burke, Ray A. Knight, Lee G. Knight, Wayne Nix
The Excludability Of Damages For Personal Injury After The Supreme Court's Decision In Burke, Ray A. Knight, Lee G. Knight, Wayne Nix
Akron Tax Journal
The scope of the personal injury exclusion under Internal Revenue Code § 104(a)(2) has been significantly broadened since the mid-1980's as the result of numerous court decisions in the areas of reputation and discrimination injuries. In our increasingly litigious society, more tax cases contesting the excludability of damages recoveries are expected. In United States v. Burke, decided May 26, 1992, the Supreme Court resolved an important issue regarding excludability from federal taxation of damages received in discrimination cases. Unfortunately, the case was decided on narrow grounds, which may only add to, rather than reduce, the conflict among the lower …
Transfer Pricing, Section 482, And International Tax Conflict: Getting Harmonized Income Allocation Measures From Multinational Cacophony, Robert G. Clark
Transfer Pricing, Section 482, And International Tax Conflict: Getting Harmonized Income Allocation Measures From Multinational Cacophony, Robert G. Clark
American University Law Review
No abstract provided.