Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- William & Mary Law School (12)
- University of Miami Law School (8)
- University of Georgia School of Law (7)
- The University of Akron (5)
- University of Richmond (5)
-
- Case Western Reserve University School of Law (4)
- New York Law School (4)
- University of Michigan Law School (4)
- University of Maryland Francis King Carey School of Law (3)
- Chicago-Kent College of Law (2)
- Columbia Law School (2)
- Florida A&M University College of Law (2)
- Fordham Law School (2)
- SelectedWorks (2)
- University of Florida Levin College of Law (2)
- University of Kentucky (2)
- Vanderbilt University Law School (2)
- Washington and Lee University School of Law (2)
- Yeshiva University, Cardozo School of Law (2)
- American University Washington College of Law (1)
- Brigham Young University Law School (1)
- Cleveland State University (1)
- Florida State University College of Law (1)
- Georgetown University Law Center (1)
- Georgia State University College of Law (1)
- Kennesaw State University (1)
- Maurer School of Law: Indiana University (1)
- Northwestern Pritzker School of Law (1)
- Penn State Law (1)
- Seattle University School of Law (1)
- Keyword
-
- Income tax (7)
- IRS (5)
- Tax (4)
- Tax Planning (4)
- Tax law (4)
-
- Taxation (4)
- Taxation -- International cooperation (4)
- Excise tax (3)
- Limited Liability Companies (3)
- Organizations (3)
- Tax Law (3)
- Tax credits (3)
- Tax policy (3)
- Tax reform (3)
- Taxation of foreign income (3)
- Value-added tax (3)
- Business Enterprises (2)
- Capital (2)
- Check-the-box regulations (2)
- Chevron (2)
- Choice of entity (2)
- Congress (2)
- Economics (2)
- Electronic Commerce (2)
- Federalism (2)
- Internal revenue code (2)
- International taxation (2)
- Limited Liability Partnerships (2)
- Nonphysical injury (2)
- Personal injury awards (2)
- Publication
-
- William & Mary Annual Tax Conference (8)
- University of Miami Law Review (7)
- Articles (6)
- Faculty Publications (6)
- Faculty Scholarship (6)
-
- Scholarly Works (6)
- Akron Tax Journal (5)
- Articles & Chapters (4)
- All Faculty Scholarship (2)
- Journal Articles (2)
- Journal Publications (2)
- Law Faculty Scholarly Articles (2)
- Richmond Journal of Law and the Public Interest (2)
- Richmond Public Interest Law Review (2)
- UF Law Faculty Publications (2)
- Washington and Lee Law Review (2)
- William & Mary Law Review (2)
- American University Law Review (1)
- Evelyn Brody (1)
- Faculty Law Review Articles (1)
- Faculty Publications By Year (1)
- Faculty and Research Publications (1)
- Federal Communications Law Journal (1)
- Fordham Urban Law Journal (1)
- Georgetown Law Faculty Publications and Other Works (1)
- Irwin J Katz (1)
- LLM Theses and Essays (1)
- Law Faculty Articles and Essays (1)
- Law Faculty Publications (1)
- Maryland Journal of International Law (1)
- Publication Type
Articles 61 - 90 of 90
Full-Text Articles in Law
Introduction To This Symposium And A Guide To Issues In Mergers And Acquisitions, Samuel C. Thompson Jr.
Introduction To This Symposium And A Guide To Issues In Mergers And Acquisitions, Samuel C. Thompson Jr.
Journal Articles
No abstract provided.
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
UIC John Marshall Journal of Information Technology & Privacy Law
Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Richmond Journal of Law and the Public Interest
The welfare reform legislation signed into law last year repeals the entitlement to welfare and imposes strict time limits on the receipt of benefits. Although federal work requirements have been in effect for nearly thirty years, the new law requires the states to meet more stringent work participation levels and makes the work requirements applicable to mothers with younger children.The shift in the welfare paradigm toward mandatory wage work for mothers with young children has not been accompanied, however, by a corresponding policy shift toward universal or affordable child care.
The Earned Income Tax Credit And Welfare Reform, James Williams
The Earned Income Tax Credit And Welfare Reform, James Williams
Richmond Journal of Law and the Public Interest
The focus of this paper is the EITC and its important role in welfare reform. The current welfare system has been criticized on the grounds that it does not promote and encourage work. Critics also claim that welfare welfare is ineffective in reducing poverty, especially among children. The EITC addresses several of these complaints. First, the EITC "[i]s strongly pro-work. Only working families qualify for it. In addition, unlike welfare benefits, EITC payments rise rather than fall with earnings across that critical low-income range where we want to encourage work effort." Proponents of the EITC, such as Senator Bill Bradley …
Getting Physical: Excluding Injury Awards Under The New Section 104(A)(2), J. Martin Burke, Michael K. Friel
Getting Physical: Excluding Injury Awards Under The New Section 104(A)(2), J. Martin Burke, Michael K. Friel
Faculty Law Review Articles
This article analyzes the 1996 amendments to section 104(a)(2) of the Internal Revenue Code. The authors argue that while section 104(a)(2) was in need of remedy, the remedy chosen is both insupportable from the standpoint of tax policy and problematic in terms of administrability. Part II of the article traces the recent history of the statute’s judicial construction. Part III discusses the provisions of the 1996 amendments. Part IV demonstrates the impact of the 1996 amendments on dignitary torts and highlights policy and interpretational problems associated with the amended provision. The article concludes with a proposal for a better remedy.
Minority Discounts, Fair Market Value, And The Culture Of Estate Taxation, William S. Blatt
Minority Discounts, Fair Market Value, And The Culture Of Estate Taxation, William S. Blatt
Articles
No abstract provided.
The Supreme Court’S Misleading Footnote In General Dynamics, Erik M. Jensen
The Supreme Court’S Misleading Footnote In General Dynamics, Erik M. Jensen
Faculty Publications
This article examines footnote 3 in the Supreme Court's 1987 opinion in United States v. General Dynamics. In that case, governed by the law in place before the Tax Reform Act of 1984, the Court held that General Dynamics had to defer deductions attributable to claims for employee medical expenses until the claims were approved. In the footnote, the Court suggested that the 1984 amendment to section 461(h) of the Internal Revenue Code postponing the time for deducting accrued expenses until economic performance would, in a similar case governed by the statutory change, have further deferred General Dynamics' deduction until …
A Comparative Proposal To Reform The United States Gift Tax Annual Exclusion, Jeffrey S. Kinsler
A Comparative Proposal To Reform The United States Gift Tax Annual Exclusion, Jeffrey S. Kinsler
Vanderbilt Journal of Transnational Law
The U.S. tax system receives much criticism. Recurrent themes in criticizing tax laws concern their complexity and the many loopholes relieving the wealthy from large amounts of taxation. This Article demonstrates how very wealthy U.S. taxpayers often do not pay gift and estate taxes. In fact the tax laws do not require these taxes to be paid. The Internal Revenue Code provides mechanisms through which taxpayers can evade estate and gift taxes in the United States. Furthermore, U.S. gift tax laws are extremely generous to taxpayers relative to tax laws of other industrialized countries. This Article analyzes the U.S. gift …
A Comparatve Analysis Of Southeastern States' Income Tax Treatment Of Exporters, Ernest P. Larkins, Jorge Martinez-Vazquez, John J. Masselli
A Comparatve Analysis Of Southeastern States' Income Tax Treatment Of Exporters, Ernest P. Larkins, Jorge Martinez-Vazquez, John J. Masselli
Maryland Journal of International Law
No abstract provided.
National Bankruptcy Review Commission Tax Recommendations: Individual Debtors, Discharge, And Priority Of Claims, Jack F. Williams
National Bankruptcy Review Commission Tax Recommendations: Individual Debtors, Discharge, And Priority Of Claims, Jack F. Williams
Faculty Publications By Year
No abstract provided.
Restating Capitalization Standards And Rules: The Case For "Rough Justice" Regulations (Part One), John W. Lee, Eldridge Blanton, Veena Luthra, Glenn Walberg, Darryl Whitesell
Restating Capitalization Standards And Rules: The Case For "Rough Justice" Regulations (Part One), John W. Lee, Eldridge Blanton, Veena Luthra, Glenn Walberg, Darryl Whitesell
Faculty Publications
No abstract provided.
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Richmond Public Interest Law Review
The welfare reform legislation signed into law last year repeals the entitlement to welfare and imposes strict time limits on the receipt of benefits. Although federal work requirements have been in effect for nearly thirty years, the new law requires the states to meet more stringent work participation levels and makes the work requirements applicable to mothers with younger children.The shift in the welfare paradigm toward mandatory wage work for mothers with young children has not been accompanied, however, by a corresponding policy shift toward universal or affordable child care.
The Earned Income Tax Credit And Welfare Reform, James Williams
The Earned Income Tax Credit And Welfare Reform, James Williams
Richmond Public Interest Law Review
The focus of this paper is the EITC and its important role in welfare reform. The current welfare system has been criticized on the grounds that it does not promote and encourage work. Critics also claim that welfare welfare is ineffective in reducing poverty, especially among children. The EITC addresses several of these complaints. First, the EITC "[i]s strongly pro-work. Only working families qualify for it. In addition, unlike welfare benefits, EITC payments rise rather than fall with earnings across that critical low-income range where we want to encourage work effort." Proponents of the EITC, such as Senator Bill Bradley …
Tax Exemption Issues Facing Academic Health Centers In The Managed Care Environment, Darryll K. Jones
Tax Exemption Issues Facing Academic Health Centers In The Managed Care Environment, Darryll K. Jones
Journal Publications
A variation on an old adage states, "things aren't like they used to be and never were." The applicability of tax law to higher education is a subject to which the modified adage is apt. If there was ever a time when tax law was generally inapplicable to higher education, when higher education administrators and counsel could ignore the maddening and glorious detail of tax law, it is certainly not now and one would be hard pressed to prove that such a time ever existed. Indeed, many of modem tax law's prohibitions and allowances were motivated by or refined as …
Congress's Amendment To Section 104 Of The Tax Code Will Not Clarify The Tax Treatment Of Damages And Will Lead To Arbitrary Distinctions, Sharon E. Stedman
Congress's Amendment To Section 104 Of The Tax Code Will Not Clarify The Tax Treatment Of Damages And Will Lead To Arbitrary Distinctions, Sharon E. Stedman
Seattle University Law Review
This Note examines the recent amendment of I.R.C. § 104 and argues that the amendment will not clarify the tax treatment of damages but will instead lead to inequitable results and arbitrary distinctions. Part I explores the policy justifications for the exclusion of damage awards from gross income and provides a brief overview of section 104. Next, in Part II, the article reflects upon the tax treatment of damages prior to the recent amendment. In doing so, Part II focuses on the relevant case law and revenue rulings. Turning toward the tax treatment of damages under the new amendment, Part …
Changing U.S. Tax Jurisdiction: Expatriates, Immigrants, And The Need For A Coherent Tax Policy, Jeffrey M. Colon
Changing U.S. Tax Jurisdiction: Expatriates, Immigrants, And The Need For A Coherent Tax Policy, Jeffrey M. Colon
Faculty Scholarship
One of the most contentious tax legislative battles of the 104th Congress erupted over the Clinton administration's proposal to amend the U.S. tax rules applicable to expatriates. The administration proposed taxing the abandonment of either U.S. citizenship or long-term U.S. tax residency. The administration's proposal responded to a number of articles in the popular press that described the U.S. tax benefits of expatriation and divulged the names of well-heeled expatriates. Proponents claimed that Congress needed to revise the taxation of expatriates to prevent "billionaire Benedict Arnolds" from avoiding "their fair share" of U.S. income taxes. Opponents argued that the Clinton …
Review Of Company Tax Systems, Reuven S. Avi-Yonah
Review Of Company Tax Systems, Reuven S. Avi-Yonah
Reviews
Comparative taxation is a fascinating and frustrating subject. It is fascinating because, through the lens of tax law, one can observe how countries with very different historical and cultural traditions have grappled with similar problems and have reached solutions that have both common and disparate elements. For example, countries that start off with a schedular system for taxing different categories of income end up with near global coverage (e.g., through a "miscellaneous" schedule), and countries that adopt a global system introduce schedular elements (such as the U.S. treatment of capital gains and losses). Another example is the convergence between countries …
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
Law Faculty Scholarly Articles
This article examines congressional activity in the state and local tax area to determine when, if ever, Congress will enact legislation mandating uniformity in state and local taxation. The article begins by briefly describing our current system of state and local taxation and explaining why we need more uniformity therein.
The article then provides an empirical study of congressional activity in the state and local tax area between January, 1971 and May, 1996. Specifically, it focuses first on four discrete but representative areas in which Congress has enacted legislation regulating state and local taxation, and, second, on four discrete but …
Creating Complex Monsters: Joint Operating Agreements And The Logical Invalidity Of Treasury Regulation 1.502-1(B), Darryll K. Jones
Creating Complex Monsters: Joint Operating Agreements And The Logical Invalidity Of Treasury Regulation 1.502-1(B), Darryll K. Jones
Journal Publications
This article questions the validity of Regulations section 1.502-1(b) and its resulting insistence upon virtual mergers. It argues that the regulation is invalid as having no basis in section 502, the statute under which it was codified. This article argues, instead, that the regulation is a logically incorrect amalgamation of two distinct judicial tax doctrines by which tax exemption may be or could have been gained vicariously: (1) the integral part doctrine which allows one organization to achieve tax exemption on the basis of another organization's charitable activities, and (2) the now-discarded destination of income doctrine under which tax exemption …
New York Lifts Death Tax Penalty, Nancy O'Hagan
New York Lifts Death Tax Penalty, Nancy O'Hagan
Fordham Urban Law Journal
New York State replaced its estate tax and repealed its gift tax. This Article will trace the history of the New York State gift and estate taxes, explain the burden they imposed upon New York State residents in relation to other states, and examine the recent legislation in New York State which will gradually eliminate such inequities.
International Taxation Of Electronic Commerce, Reuven S. Avi-Yonah
International Taxation Of Electronic Commerce, Reuven S. Avi-Yonah
Articles
This article submits proposals for taxing the digital economy on the basis of the benefits and single tax principles.
Getting Physical: Excluding Injury Awards Under The New Section 104(A)(2), J. Martin Burke, Michael K. Friel
Getting Physical: Excluding Injury Awards Under The New Section 104(A)(2), J. Martin Burke, Michael K. Friel
UF Law Faculty Publications
This article analyzes the 1996 amendments to section 104(a)(2) of the Internal Revenue Code. The authors argue that while section 104(a)(2) was in need of remedy, the remedy chosen is both insupportable from the standpoint of tax policy and problematic in terms of administrability. Part II of the article traces the recent history of the statute’s judicial construction. Part III discusses the provisions of the 1996 amendments. Part IV demonstrates the impact of the 1996 amendments on dignitary torts and highlights policy and interpretational problems associated with the amended provision. The article concludes with a proposal for a better remedy.
Apportioning Basis: Partial Sales, Bargain Sales And The Realization Principle, Stephen B. Cohen
Apportioning Basis: Partial Sales, Bargain Sales And The Realization Principle, Stephen B. Cohen
Georgetown Law Faculty Publications and Other Works
The Internal Revenue Code generally taxes appreciation in the value of property only on realization, defined to mean when property is sold or exchanged. In measuring gain on a sale or exchange, an allowance must be made for the return of capital, referred to as basis. Basis offsets the amount realized-that is, the price received for property-in order to calculate taxable gain.
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Articles & Chapters
No abstract provided.
What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur
What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur
Publications
The recent proliferation of small business entity forms is primarily a result of their tax characterization. With the recent adoption of the IRS "check-the-box" regulations and, as a consequence, the elimination of traditional tax distinctions, many of these forms have lost their appeal. This article proposes starting over with one form, the "limited liability entity." Part I discusses the history of small business forms. Part II analyzes the current forms in light of the recent check-the- box legislation. Part III discusses the necessity of and rationale behind a unified entity statute. Finally, Part IV outlines a unified limited liability entity …
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Articles & Chapters
No abstract provided.
Withholding Tax On Phantom Gain, Alan Appel, Michael Hirschfield
Withholding Tax On Phantom Gain, Alan Appel, Michael Hirschfield
Articles & Chapters
No abstract provided.
The "Original Intent" Of U.S. International Taxation, Michael J. Graetz, Michael M. O'Hear
The "Original Intent" Of U.S. International Taxation, Michael J. Graetz, Michael M. O'Hear
Faculty Scholarship
The Sixteenth Amendment took effect on February 25, 1913, permitting Congress to tax income "from whatever source derived," and on October 3rd of that year, Congress approved a tax on the net income of individuals and corporations. The United States regime for taxing international income took shape soon thereafter, during the decade 1919-1928. In the Revenue Act of 1918, the United States enacted, for the first time anywhere in the world, a credit against U.S. income for taxes paid by a U.S. citizen or resident to any foreign government on income earned outside the United States. The Revenue Act of …
International Aspects Of Fundamental Tax Reconstructing: Practice Or Principle, Michael J. Graetz
International Aspects Of Fundamental Tax Reconstructing: Practice Or Principle, Michael J. Graetz
Faculty Scholarship
The globalization of economic activity, including the expansion of international trade, the amazing ability of international capital markets to transfer capital rapidly across borders, and the movement in Europe toward greater economic unification, have made it more difficult for nations independently to fashion tax laws that properly balance their own equity, economic efficiency and simplicity goals. This is what makes this conference to analyze the international aspects of recent proposals to replace the federal income tax with some form of consumption tax, with particular emphasis on the Nunn-Domenici "USA" tax and the Armey-Shelby flat tax ("flat tax"), so important. As …
Tax Court Ends The ‘Cascading Royalty’ Problem, Alan Appel
Tax Court Ends The ‘Cascading Royalty’ Problem, Alan Appel
Articles & Chapters
No abstract provided.