Law Commons^™

Proposal To Reform The Like Kind And Involuntary Conversion Rules In Light Of Fundamental Tax Policies: A Simpler, More Rational, And More Unified Approach, Fred B. Brown

All Faculty Scholarship

Almost from the beginning of the federal income tax, the law has contained two nonrecognition provisions that have undergone relatively little change: the like kind rule and the involuntary conversion rule. Commentators have questioned the policy grounds for the like kind rule in general, and for some of its particular features, such as the exchange requirement. Congress and its staffers have also noted the complexity caused by certain aspects of the rule and have enacted or proposed remedial changes in this regard. The involuntary conversion rule also contributes to the complexity of the tax system given the fact-intensive analysis that …

Zuni Indian Tribe Water Rights Settlement In The Little Co River Basin, Zuni Indian Tribe Et Al

Native American Water Rights Settlement Project

Settlement Agreement: Zuni Indian Tribe Water Rights Settlement in the Little CO River Basin (June 7. 2002) Parties: Zuni Indian Tribe, US, AZ, AZ Game & Fish Commission, AZ State Land Department, AZ State Parks Board, St. Johns Irrigation & Ditch Co., Lyman Water Co., Round Valley Water Users’ Ass’n, Salt River Project Agricultural Improvement & Power District, Tucson Electric Power Co., City of St. Johns, Town of Eagar, and Town of Springerville.

The Agreement resolves the Zuni Indian Tribe water rights in the Little CO River basin, AZ. The Zuni Tribe intends to reestablish and maintain the wetland environment …

Why Repeal Of The Death Tax Means The Second Demise Of Substantive Due Process, Paul E. Mcgreal

San Diego Law Review

Death and taxes. For the first two centuries of American democracy, the former has been the province of Providence, the latter the concern of Congress. Congress has focused on the Internal Revenue Code, leaving death to the aging process, human folly, religion, and Darwinian forces. In a stunning power grab, Congress recently upset this order, asserting control over both domains. No longer satisfied to allow life to run its

course, Congress has sought to hasten accrual of the Death Tax. simply, Congress has sanctioned the killing of rich Baby Boomers.

Taxation Of U.S. Athletes Playing In Foreign Countries, Carole C. Berry

Marquette Sports Law Review

No abstract provided.

Charities And The Constitution: Evaluating The Role Of Constitutional Principles In Determining The Scope Of Tax Law's Public Policy Limitation For Charities, David A. Brennen

Law Faculty Scholarly Articles

This Article expands the discussion of whether tax-exempt charities, for constitutional law purposes, should be treated as government actors, as private actors or as something in between. While government actors are subject to constitutional law restrictions concerning discrimination and free speech, private non-government actors are not generally subject to these same restrictions. Although tax-exempt charities are often thought of as sovereigns and, thus, government-like, the fact remains that charities are private entities created to serve public purposes. As private entities, charities - like all other private entities - are not necessarily bound by constitutional law principles. Still, the many “public” …

Questioning How The Bankruptcy Priority Scheme Treats Tax Claims Arising From The Termination Of Overfunded Pension Plans, Michael J. Cohen

Fordham Law Review

No abstract provided.

The Meaning Of Fair Apportionment And The Prohibition On Extraterritorial State Taxation , Bradley W. Joondeph

Fordham Law Review

No abstract provided.