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Articles 511 - 540 of 564
Full-Text Articles in Tax Law
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Tax Preparer Program, S. Delaney
Tax Preparer Program, S. Delaney
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, C. Chatard
Tax Preparer Program, C. Chatard
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, C. Chatard
Tax Preparer Program, C. Chatard
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, C. Chatard
Tax Preparer Program, C. Chatard
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, C. Chatard
Tax Preparer Program, C. Chatard
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, C. Rumann
Tax Preparer Program, C. Rumann
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, C. Rumann
Tax Preparer Program, C. Rumann
California Regulatory Law Reporter
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Tax Preparer Program, C. Rumann
Tax Preparer Program, C. Rumann
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, E. D'Angelo
Tax Preparer Program, E. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, J. Hardy
Tax Preparer Program, J. Hardy
California Regulatory Law Reporter
No abstract provided.
Administrative Procedure And The Internal Revenue Service: Delimiting The Substantial Understatement Penalty, Peter A. Appel
Administrative Procedure And The Internal Revenue Service: Delimiting The Substantial Understatement Penalty, Peter A. Appel
Scholarly Works
In the early 1980's, Congress faced the mounting problems of tax shelters and other forms of tax avoidance. It responded by passing a series of laws.1 One of these provisions, section 6661 of the Internal Revenue Code, penalizes "substantial understatement" of tax liability.2 While section 6661 may appear to be a typical, innocuous tax code provision, close examination reveals that the substantial understatement penalty threatens to expand quietly the power of the Internal Revenue Service (IRS) over taxpayers, violating the spirit of the Administrative Procedure Act (APA) in the process.
Section I of this Note explores the background of section …
Tax Preparer Program, J. Hardy
Tax Preparer Program, J. Hardy
California Regulatory Law Reporter
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Tax Preparer Program, J. Hardy
Tax Preparer Program, J. Hardy
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, S. Schaeffer
Tax Preparer Program, S. Schaeffer
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, S. Schaeffer
Tax Preparer Program, S. Schaeffer
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, S. Schaeffer
Tax Preparer Program, S. Schaeffer
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, R. Nichols
Tax Preparer Program, R. Nichols
California Regulatory Law Reporter
No abstract provided.
Tax Preparer Program, R. Nichols
Tax Preparer Program, R. Nichols
California Regulatory Law Reporter
No abstract provided.
Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc
Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc
Articles, Book Chapters, & Popular Press
Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.
Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review
Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review
Michigan Law Review
This Note argues that the courts and the Service should recognize social welfare organizations as charitable and, consequently, contributions to such organizations should be tax deductible. Part I describes the Service's position and sets forth the statutory arguments supporting it. Part II raises two objections to the Service's position: (1) the distinction between social welfare organizations and charitable organizations lacks an adequate statutory justification, and (2) this distinction produces unpredictable and arbitrary results. Part III proposes that all social welfare organizations be accorded charitable status under subsection 50l(c)(3). This proposal would eliminate the arbitrary results now reached by the Service, …
Home Office Deductions: May A Taxpayer Have More Than One Principal Place Of Business?, Michigan Law Review
Home Office Deductions: May A Taxpayer Have More Than One Principal Place Of Business?, Michigan Law Review
Michigan Law Review
This Note argues that the Tax Court's more liberal interpretation is correct because it more nearly reflects Congress's intent. Part I seeks a basis for preferring one of the competing interpretations in the text of section 280A and in the section's legislative history, but finds none. Looking, of necessity, to the purposes that Congress sought to advance with section 280A, Part II argues that those purposes do not demand a restrictive reading of "principal place of business." Such a reading, moreover, would undermine fundamental and longstanding congressional tax policies. In the absence of a more explicit statement of congressional intent, …
Survey Of Developments In The Fourth Circuit: 1980
Survey Of Developments In The Fourth Circuit: 1980
West Virginia Law Review
No abstract provided.
Administrative Law - Internal Revenue Service (Irs) Summons Enforcement - When An Irs Investigation Has Been Coordinated By A Justice Department Strike Force, The District Court Must Determine That Each Summons Issued Was Not Used For An Improper Criminal Investigation Purpose, Angela Baker
Villanova Law Review (1956 - )
No abstract provided.
Survey Of Developments In West Virginia Law: 1976
Survey Of Developments In West Virginia Law: 1976
West Virginia Law Review
No abstract provided.
The "Elaborate Interweaving Of Jurisdiction:" Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
The "Elaborate Interweaving Of Jurisdiction:" Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
University of Richmond Law Review
On Labor Day 1974, President Ford signed into law~the Employee Retirement Income Security Act of 1974, commonly known by its acronym ERISA. The genesis of ERISA is found in a study released in 1965 by the President's Committee on Corporate Pension Fund and Other Private Retirement and Welfare Programs, titled "Public Policy and Private Pension Programs-A Report to the President on Private Employee Retirement Plans." The Committee had been established in 1962 by President Kennedy in recognition of the growth of the pension industry and the need for reform. The report made recommendations as to vesting; funding; termination insurance and …
Bryan V. Itasca County, Minnesota, Lewis F. Powell Jr.
Bryan V. Itasca County, Minnesota, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps
Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps
West Virginia Law Review
No abstract provided.