Law Commons^™

Civic Responsibility And Patterns Of Voluntary Participation Around The World, Mary Alice Haddad

Mary Alice Haddad

This article seeks to explain why different types of volunteer organizations are prevalent in different countries. It hypothesizes that patterns of volunteer participation are a function of citizen attitudes toward governmental and individual responsibility for caring for society. Those countries (e.g., Japan)—where citizens think that governments should be responsible for dealing with social problems—will tend to have higher participation in embedded volunteer organizations, such as parent-teacher associations. Those countries (e.g., the United States)—where citizens think that individuals should take responsibility for dealing with social problems—will tend to have more participation in nonembedded, organizations, such as Greenpeace. These hypotheses are tested …

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García

Bruno L. Costantini García

Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.

Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos

Irs Audits And Appeals, Emily A. Parker, Robert D. Probasco

Robert Probasco

No abstract provided.

Irs Audits And Appeals, Robert D. Probasco

Robert Probasco

No abstract provided.

The Choose-Your-Charity Tax: A Way To Incentivize Greater Giving, Aaron S. Edlin

Aaron Edlin

Securitization Of Foreign Investments In Marginal Oilfields, Humphrey Onyeukwu

Humphrey Onyeukwu

No abstract provided.

Approval Of A Scheme For Mergers Is It A Legal Barrier?, Narsimha Rao A.V

Dr. A.V Narsimha Rao

Mergers and acquisitions of companies should comply with the provisions of the Companies Act, 1956. According to the Act, the approval of the scheme of mergers by the court has been made mandatory.

Transfiguration Of The Deadbeat Dad And The Greedy Octogenarian: An Intratextualist Critique Of Tax Refund Seizures, Bobby L. Dexter

Bobby L. Dexter

In light of the federal government's plenary collection powers, the states have, for several years, sought and, with the help of Congress, managed to secure the assistance of the United States in obtaining various forms of revenue. As early as 1975, Congress authorized the Department of the Treasury to collect past-due, child-support payments in the same manner in which it assessed and collected certain federal taxes under emergency or exigent circumstances (i.e., jeopardy assessment/collection). Because such collection procedures were often considered cumbersome and costly, however, Congress soon authorized the direct seizure of pending income tax refunds as a more efficient …

Substance Over Form? Phantom Regulations And The Internal Revenue Code, Amandeep S. Grewal

Andy Grewal

What happens when Congress commands the Secretary of an administrative agency to issue regulations, but the Secretary fails to act?

In most areas of the law, the answer is obvious: a party aggrieved by the Secretary's delay should file a suit (under 5 U.S.C. 706 or a similar provision) asking a court to compel the Secretary to issue regulations.

In the tax area, however, a different pattern has emerged. When Congress enacts a statute commanding the Secretary of the Treasury to act, the courts generally have not bothered to issue an order compelling him to do so. Rather, the reviewing …

Selective Waiver And The Tax Practitioner Privilege, Amandeep S. Grewal

Andy Grewal

Congress blundered badly by defining the federally authorized tax practitioner privilege by cross-reference to the attorney-client privilege. The relationship between a client and a FATP is wholly different from that between a client and an attorney, and the application of attorney-client principles to the FATP privilege has given rise to confused judicial opinions. This report attempts to stem the confusion with respect to one aspect of the FATP privilege. The proper application of the selective waiver doctrine to the FATP privilege remains an open question, though courts seem poised to reject it. They have rejected it numerous times in the …

How To Build A Bridge: Eliminating The Book-Tax Accounting Gap, Celia Bigoness

Celia Bigoness

This article argues that the asserted benefits of the book-tax divide no longer justify its substantial costs in terms of tax compliance, revenue collection, economic policy, and the perceived unfairness of the U.S. income tax laws. The book-tax divide in particular opens an enormous gap within which corporations seeking to reduce tax liabilities can shelter reported financial income. This article considers that neither the tax system’s primary goal of raising revenue nor the financial accounting system’s primary goal of providing investor information would be compromised under a system of near-total accounting conformity.

Working For Free: It Ought To Be Against The (Tax) Law, Richard Winchester

Richard Winchester

Employment taxes account for an enormous share of federal tax receipts. And it is widely acknowledged that taxes on the self-employed are collected under a dysfunctional set of laws that is long overdue for repair. Yet, there is surprisingly little legal scholarship in the field. This article fills a portion of that gap. It examines some fundamental flaws that plague our nation’s employment tax laws, focusing on how President Bush’s dividend tax cut created an incentive for wealthy individuals to exploit those flaws at the government’s expense when they work for a corporation that they also own and control. Specifically, …