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Articles 1 - 9 of 9
Full-Text Articles in Law
Living With Transparency, Robert D. Probasco
Shelf Project: Amended Returns -- Imposing A Duty To Correct Material Mistakes, T. Keith Fogg, Calvin H. Johnson
Shelf Project: Amended Returns -- Imposing A Duty To Correct Material Mistakes, T. Keith Fogg, Calvin H. Johnson
T. Keith Fogg
The amended returns proposal would create a duty for a taxpayer to correct material factual errors on its tax return when the error is discovered. Failure to correct an erroneous but innocent representation is considered to be a form of deceit in American tort and contract law.
Shelf Project: National Tax Lien Registry, T. Fogg
Shelf Project: National Tax Lien Registry, T. Fogg
T. Keith Fogg
The current system for filing a notice of federal tax lien came into existence before the electronic age. It relies on myriad state laws and the filing of notices in localities more than 4,100 in all. The current system hurts both the IRS and taxpayers by requiring multiple filings and, thus, multiple removals when the underlying obligation is paid or discharged. With increasing complexity comes increasing costs and errors for the IRS, taxpayers, and taxpayers' creditors. A single Web-based system would be cheaper and more efficient. That possibility drives this recommendation.
Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Tercer Congreso Nacional de Organismos Públicos Autónomos
"Autonomía, Reforma Legislativa y Gasto Público"
Japanese Cfc Rules Consistent With Treaty, Court Holds, Hugh Ault, Mitsuhiro Honda
Japanese Cfc Rules Consistent With Treaty, Court Holds, Hugh Ault, Mitsuhiro Honda
Hugh J. Ault
In a practice article, Mitsuhiro Honda and Hugh J. Ault comment on a Tokyo High Court ruling that held that Japan's controlled foreign corporation rules are consistent with article 7(1) of the Japan-Singapore tax treaty.
Retention Requirements For Tax Records, Robert D. Probasco
Retention Requirements For Tax Records, Robert D. Probasco
Robert Probasco
No abstract provided.
Current Developments In Procedures For The Resolution Of International Tax Disputes, Hugh Ault
Current Developments In Procedures For The Resolution Of International Tax Disputes, Hugh Ault
Hugh J. Ault
No abstract provided.
Changing Tradeoffs Confront Employee-Shareholders Who Want To Access Corporate Profits, Richard Winchester
Changing Tradeoffs Confront Employee-Shareholders Who Want To Access Corporate Profits, Richard Winchester
Richard Winchester
No abstract provided.
Equity Undermined: The 1918 Check-The-Box Entity Classification Election, Richard Winchester
Equity Undermined: The 1918 Check-The-Box Entity Classification Election, Richard Winchester
Richard Winchester
No abstract provided.