Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- IRS (2)
- Income tax (2)
- 2008 (1)
- 2009 (1)
- Academic tenure (1)
-
- Act (1)
- American Indians (1)
- Barrett v. United States (1)
- Charitable giving vehicles (1)
- College professors (1)
- Defense of Marriage Act (1)
- Donor advised funds (1)
- Early retirement payments (1)
- Economic (1)
- Economic Growth and Tax Relief Reconciliation Act of 2001 (1)
- Emergency (1)
- Equality (1)
- Exemption (1)
- FICA (1)
- Federal Insurance Contribution Act (1)
- Federal income taxation (1)
- Gift taxation (1)
- Gratuitous transfers (1)
- HSA (1)
- Health Savings Account (1)
- Health care (1)
- IRA (1)
- Income Tax (1)
- Income tax -- Basis rules (1)
- Indian Law (1)
Articles 1 - 15 of 15
Full-Text Articles in Law
Federal Taxation, Dustin M. Covello, Augustus N. Makris
Federal Taxation, Dustin M. Covello, Augustus N. Makris
Mercer Law Review
This Article surveys the limited number of significant federal tax cases decided by courts in the Eleventh Circuit in 2009. In Commissioner v. Neal, the United States Court of Appeals for the Eleventh Circuit became the first circuit court of appeals to examine whether the United States Tax Court was required to conduct a trial de novo when a taxpayer appealed the Internal Revenue Service's denial of relief under I.R.C. § 6015. In Nero Trading, LLC v. United States, the Eleventh Circuit addressed the nature of the hearing a district court must provide to a taxpayer who challenges …
It Is Not Too Late For The Health Savings Account, Jessica A. Bejerea
It Is Not Too Late For The Health Savings Account, Jessica A. Bejerea
Chicago-Kent Law Review
The Health Savings Account (HSA), a tax-advantaged savings vehicle for paying medical expenses, paired with the high deductible health plan, has become a popular means of controlling health care costs and insurance premiums. Recently Congress attempted to increase the attractiveness of the HSA and the high deductible health plan when it amended HSA law in 2006. This note examines these recent changes and argues that certain provisions of the amendments, along with IRS guidance, have instead complicated the rules for HSAs and have neglected to resolve at least one important issue.
The Key To Closing The Tax Gap: Understanding, Susan Striz
The Key To Closing The Tax Gap: Understanding, Susan Striz
West Virginia Law Review
No abstract provided.
Restructuring The Tax Treatment For Home Equity Draws: Implementing Consumption Tax Fundamentals To Preserve Home Equity, Allen Holzer
Restructuring The Tax Treatment For Home Equity Draws: Implementing Consumption Tax Fundamentals To Preserve Home Equity, Allen Holzer
Brigham Young University Journal of Public Law
No abstract provided.
Taxation, Pregnancy, And Privacy, Bridget J. Crawford
Taxation, Pregnancy, And Privacy, Bridget J. Crawford
William & Mary Journal of Race, Gender, and Social Justice
This Article frames a discussion of surrogacy within the context of existing income tax laws. A surrogate receives money for carrying and bearing a child. This payment is income by any definition, even if the surrogacy contract recites that it is a “reimbursement.” Cases and rulings on the income tax consequences of the sale of blood and human breast milk, as well as analogies to situations in which people are paid to wear advertising on their bodies, support the conclusion that a surrogate recognizes taxable income, although the Internal Revenue Service has never stated so. For tax purposes, the reproductive …
When Canons Go To War In Indian Country, Guess Who Wins? Barrett V. United States: Tax Canons And Canons Of Construction In The Federal Taxation Of American Indians, John Lentz
American Indian Law Review
No abstract provided.
Taxing Civil Rights Gains, Anthony C. Infanti
Taxing Civil Rights Gains, Anthony C. Infanti
Michigan Journal of Gender & Law
This Article is divided into four parts. In Part I, the nature of the levy that the DOMAs impose on same-sex couples is explained. In Part II, how this levy can be classified as a "tax" is explained. In Part III, the federal- and state-level ramifications of classifying the levy that the DOMAs impose as a "tax" are discussed. Finally, brief concluding remarks are provided that discuss how this Article might pave the way for making similar arguments with respect to other nontraditional families and, concomitantly, how it demonstrates the transformative potential of same-sex marriage.
Comments: "Simplification" Is Not Enough: An Analysis Of The Home Office Tax Deduction And The Home Office Simplification Act Of 2009, Lauren Marini
Comments: "Simplification" Is Not Enough: An Analysis Of The Home Office Tax Deduction And The Home Office Simplification Act Of 2009, Lauren Marini
University of Baltimore Law Review
No abstract provided.
For The Love Of The Game: The Justification For Tax Exemption In Intercollegiate Athletics, 44 J. Marshall L. Rev. 179 (2010), Andrew D. Appleby
For The Love Of The Game: The Justification For Tax Exemption In Intercollegiate Athletics, 44 J. Marshall L. Rev. 179 (2010), Andrew D. Appleby
UIC Law Review
No abstract provided.
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
Legislating In The Dark: How Congress Regulates Tax-Exempt Organizations In Ignorance, John F. Coverdale
University of Richmond Law Review
No abstract provided.
Avoiding Misuse Of Donor Advised Funds, Michael J. Hussey
Avoiding Misuse Of Donor Advised Funds, Michael J. Hussey
Cleveland State Law Review
This Article presents a proposal for further modifying donor advised funds to retain most of their hallmark flexibility and ease of use while drawing them into line with other charitable giving vehicles that put contributed funds to use for active charitable purposes. This Article argues that using individual retirement accounts as an underlying legal model for donor advised funds will address Congress's concerns regarding the appropriateness of the income tax deductions for contributions to donor advised funds while allowing donor advised funds to retain much of their hallmark flexibility and ease of operation.
Human Capital And Transfer Taxation, Kerry A. Ryan
Human Capital And Transfer Taxation, Kerry A. Ryan
Oklahoma Law Review
No abstract provided.
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
UIC Law Review
No abstract provided.
One Case To Rule Them All: The Ninth Circuit In Bakersfield Applies Colony To Deny The Irs An Extended Statute Of Limitations In Overstatement Of Basis Cases, Bernard J. Audet Jr.
One Case To Rule Them All: The Ninth Circuit In Bakersfield Applies Colony To Deny The Irs An Extended Statute Of Limitations In Overstatement Of Basis Cases, Bernard J. Audet Jr.
Villanova Law Review
No abstract provided.
Question Of Purpose: Early Retirement Payments To Tenured Professors Constitute Wages Subject To Fica Taxation, Stephen Scott Wick
Question Of Purpose: Early Retirement Payments To Tenured Professors Constitute Wages Subject To Fica Taxation, Stephen Scott Wick
Cleveland State Law Review
Currently, there is a circuit split on the issue of whether early retirement payments (ERPs) made to tenured faculty constitute wages subject to Federal Insurance Contribution Act (FICA) taxation. In North Dakota State University v. United States, the Eighth Circuit held that ERPs made to tenured faculty do not constitute FICA wages because such payments are made to purchase the constitutionally protected property interest that tenured faculty hold in their tenure rights. However, the Sixth and Third Circuits, in Appoloni v. United States and University of Pittsburgh v. United States respectively, held that such payments do constitute FICA wages because …