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Articles 1 - 12 of 12
Full-Text Articles in Law
The Irs And Your Politically Controversial Speakers, Mary L. Heen
The Irs And Your Politically Controversial Speakers, Mary L. Heen
Law Faculty Publications
During the 2008 election cycle, we can expect an upsurge of incidents in which college and unive rsity administrators rescind legitimate invitations to politically controversial speakers. As Academic Freedom and Outside Speakers, a statement issued by the MU P's Committee A on Academic Freedom and Tenure, affirms, "Because academic freedom requires the liberty to learn as well as to teach, colleges and universities should respect the prerogati ves of campus organizations to select outside speakers they wish to hear." (The statement begins on page 62 .) In the past, administrators have sometimes cited the lack of balance represented by the …
Thanks, But No Thanks: Making Qualified Disclaimers On Behalf Of Minors, Millie Baumbusch
Thanks, But No Thanks: Making Qualified Disclaimers On Behalf Of Minors, Millie Baumbusch
Georgia State University Law Review
No abstract provided.
The Much Maligned 527 And Institutional Choice, Lloyd H. Mayer
The Much Maligned 527 And Institutional Choice, Lloyd H. Mayer
Lloyd Hitoshi Mayer
The continuing controversy over “527” organizations has led Congress to impose extensive disclosure requirements on these political organizations and to consider imposing extensive restrictions on their funding as well. The debate about what laws should govern these entities has, however, so far almost completely ignored the fact that such laws raise a complicated institutional choice question. This Article seeks to resolve that question by developing a new institutional choice framework to guide this and similar choices. The Article first explores the context for making this determination by describing the current laws governing 527s, including both federal election laws administered by …
Only A Name? Trademark Royalties, Nexus, And Taxing That Which Enriches, Sheldon H. Laskin
Only A Name? Trademark Royalties, Nexus, And Taxing That Which Enriches, Sheldon H. Laskin
Akron Tax Journal
This Article asserts that the correct constitutional nexus standard for state taxation of royalty income derived from the use of trademarks and tradenames is the well-established business situs rule for taxing intangibles. Pursuant to the business situs rule, a state may, consistent with federal constitutional requirements, levy an appropriately apportioned tax on the trademark royalty income of a business that has purposefully availed itself of the benefits and opportunities of doing business in that state. That is, intellectual property is presumed to have a taxing situs at any location where it is used to realize income. A state may therefore …
Treble Damages In National Health Service Corps Contracts, Public Policy, And Hawronsky V. Commissioner, Richard C.E. Beck
Treble Damages In National Health Service Corps Contracts, Public Policy, And Hawronsky V. Commissioner, Richard C.E. Beck
Akron Tax Journal
The main thesis of this article is that Hawronsky v. Commissioner is erroneous and the deduction should be allowed because I.R.C. § 162(f) does not apply. The taxpayer did pay a "fine or similar penalty to the government," but he did not pay it "for the violation of any law," which is a necessary element of I.R.C. § 162(f). The taxpayer merely breached his NHSC contract. This crucial issue went completely unnoticed by the court and the parties. Because I.R.C. § 162(f) does not apply, the treble damages are (except for the original tax-free scholarship itself) a deductible business expense …
Repairing Facade Easements: Is This The Gift That Launched A Thousand Deductions?, Martha Jordan
Repairing Facade Easements: Is This The Gift That Launched A Thousand Deductions?, Martha Jordan
Akron Tax Journal
This article explores the impact of such a covenant on the characterization for tax purposes of expenditures to maintain the façade. In particular this article explores the following question: Given that the charitable easement holder owns a nonpossessory interest in the façade, which imposes on the charity an obligation to repair and maintain the façade and entitles it to benefit from increases in the value of the façade, is a donor's assumption of the charity's obligation to repair the façade an additional charitable contribution to the charity? If a donor gratuitously makes improvements to property owned outright by a charity, …
Rethinking The Role Of The Judicial Step Transaction Principle And A Proposal For Codification, Yoram Keinana
Rethinking The Role Of The Judicial Step Transaction Principle And A Proposal For Codification, Yoram Keinana
Akron Tax Journal
Thus, as this article will conclude, the role of the step transaction doctrine has been diminishing over the years from a primary weapon against tax shelters into an alternative test. In order to revive its role, the step transaction principle could be codified. As opposed to the controversial proposed codification of the economic substance doctrine, in my view, the codification of the step transaction principle will be more acceptable. The last part of this article sets forth a basic proposal for such codification.
This article will continue as follows. The first part discusses the fundamentals of the general principle of …
The Much Maligned 527 And Institutional Choice, Lloyd Hitoshi Mayer
The Much Maligned 527 And Institutional Choice, Lloyd Hitoshi Mayer
Journal Articles
The continuing controversy over 527 organizations has led Congress to impose extensive disclosure requirements on these political organizations and to consider imposing extensive restrictions on their funding as well. The debate about what laws should govern these entities has, however, so far almost completely ignored the fact that such laws raise a complicated institutional choice question.
This Article seeks to resolve that question by developing a new institutional choice framework to guide this and similar choices. The Article first explores the context for making this determination by describing the current laws governing 527s, including both federal election laws administered by …
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Journal Articles
The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it.
This Article focuses on the elusive issue …
Can The Irs Silence Religious Organizations, Meghan J. Ryan
Can The Irs Silence Religious Organizations, Meghan J. Ryan
Faculty Journal Articles and Book Chapters
In the years following the 2004 presidential election, the Los Angeles Times reported that the Internal Revenue Service threatened revoking the tax-exempt status of the All Saints Episcopal Church in Pasadena because during a 2004 sermon, a church rector stated that he opposed the Vietnam and Gulf wars and that Jesus would have disapproved of the Bush Administration's preemptive war doctrine. The rector did not tell his parishioners who to support in the 2004 election, however. This threat of revoking an organization's tax-exempt status is just one example of the IRS's recent and unprecedented aggressiveness in seeking out violations of …
A Reader's Companion To Against Prediction: A Reply To Ariela Gross, Yoram Margalioth, And Yoav Sapir On Economic Modeling, Selective Incapacitation, Governmentality, And Race, Bernard E. Harcourt
A Reader's Companion To Against Prediction: A Reply To Ariela Gross, Yoram Margalioth, And Yoav Sapir On Economic Modeling, Selective Incapacitation, Governmentality, And Race, Bernard E. Harcourt
Faculty Scholarship
From parole prediction instruments and violent sexual predator scores to racial profiling on the highways, instruments to predict future dangerousness, drug-courier profiles, and IRS computer algorithms to detect tax evaders, the rise of actuarial methods in the field of crime and punishment presents a number of challenging issues at the intersection of economic theory, sociology, history, race studies, criminology, social theory, and law. The three review essays of "Against Prediction" by Ariela Gross, Yoram Margalioth, and Yoav Sapir, raise these challenges in their very best light. Ranging from the heights of poststructuralist and critical race theory to the intricate details …
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Lloyd Hitoshi Mayer
The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it. This Article focuses on the elusive issue …