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Articles 511 - 540 of 604
Full-Text Articles in Tax Law
Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson
Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson
UIC Law Review
No abstract provided.
Counting The Cash: Disclosure And Cash Balance Plans, 37 J. Marshall L. Rev. 849 (2004), Dana M. Muir
Counting The Cash: Disclosure And Cash Balance Plans, 37 J. Marshall L. Rev. 849 (2004), Dana M. Muir
UIC Law Review
No abstract provided.
Keeping Employees' Trust: The Rocky Road Ahead For Pension Plan Trustees, 37 J. Marshall L. Rev. 903 (2004), Nikolay A. Ouzounov
Keeping Employees' Trust: The Rocky Road Ahead For Pension Plan Trustees, 37 J. Marshall L. Rev. 903 (2004), Nikolay A. Ouzounov
UIC Law Review
No abstract provided.
The Most Rational Branch: Guinn V. Legislature And The Judiciary's Role As Helpful Arbiter Of Conflict, Jeffrey W. Stempel
The Most Rational Branch: Guinn V. Legislature And The Judiciary's Role As Helpful Arbiter Of Conflict, Jeffrey W. Stempel
Scholarly Works
When the Nevada Supreme Court decided Guinn v. Legislature, one would have thought from reading the popular press accounts that the court had forcibly displaced the State legislature by means of a violent coup d'etat. Newspaper accounts of the decision referred to it as a usurpation of power in violation of clear constitutional language, belittling the court in language sometimes more appropriate to the baseball bleachers than to serious editorial commentary. Following suit, politicized elements of the citizenry began a recall effort (seemingly unsuccessful as of this writing) directed at the court as well as joining the chorus of criticisms. …
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
46 p. ; 28 cm
Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
47 p. ; 28 cm
Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
93 p. ; 28 cm
Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
74 p. ; 28 cm
Private Lands Conservation In The Solomon Islands, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Solomon Islands, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
69 p. ; 28 cm
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
56 p. ; 28 cm
Taxation, Craig D. Bell
Forward, 37 J. Marshall L. Rev. Xiii (2003), David Wray
Forward, 37 J. Marshall L. Rev. Xiii (2003), David Wray
UIC Law Review
No abstract provided.
The Easy Case Against Tax Simplification, Samuel A. Donaldson
The Easy Case Against Tax Simplification, Samuel A. Donaldson
Faculty Publications By Year
There is growing political momentum to simplify the Internal Revenue Code. While the federal tax laws should be no more complex than necessary, this Article demonstrates that tax complexity is not as bad as political rhetoric leads us to believe. The Article makes four arguments in support of this thesis. First, the forces comprising tax complexity are either inevitable or net beneficial, so calls for simplification are ultimately pointless. Second, the alleged harms of tax complexity are either unproven or overstated, so the need for simplification is questionable. Third, significant proposals for simplification are flawed because they either overcorrect for …
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Articles
Gifts have been given special treatment by the income tax laws since the first post-16th Amendment tax statute was adopted in 1913. The determination of how the income tax law should treat gifts raises a number of issues. For example: should gifts be given special treatment? If so, what should qualify as a gift? Should gifts to a private party be taxable to the donee? Should gifts to a private party be deductible by the donor? Should the donee's basis in a gift of property be determined by reference to the basis that the donor had, and should any modifications …
Family Law, Elizabeth P. Coughter, Ronald R. Tweel
Family Law, Elizabeth P. Coughter, Ronald R. Tweel
University of Richmond Law Review
No abstract provided.
Pension Simplification, 35 J. Marshall L. Rev. 565 (2002), David A. Pratt
Pension Simplification, 35 J. Marshall L. Rev. 565 (2002), David A. Pratt
UIC Law Review
No abstract provided.
Phased Retirement Programs For The Twenty-First Century Workplace, 35 J. Marshall L. Rev. 633 (2002), Pamela Perun
Phased Retirement Programs For The Twenty-First Century Workplace, 35 J. Marshall L. Rev. 633 (2002), Pamela Perun
UIC Law Review
No abstract provided.
E.R.I.S.A. Subrogation As Interpreted Within The Seventh Circuit - A Roadmap For Managing First Dollar Recovery, 35 J. Marshall L. Rev. 765 (2002), Gregory Pitts
UIC Law Review
No abstract provided.
Women And Pension Reform: Economic Insecurity And Old Age, 35 J. Marshall L. Rev. 673 (2002), Lorraine Schmall
Women And Pension Reform: Economic Insecurity And Old Age, 35 J. Marshall L. Rev. 673 (2002), Lorraine Schmall
UIC Law Review
No abstract provided.
Assumption-Of-The-Risk Retirement?: A Survey Of Recent "Serious Consideration" Case Law, 37 J. Marshall L. Rev. 159 (2003), Kyle Murray
UIC Law Review
No abstract provided.
When Cows Have Wings: An Analysis Of The Oecd's Tax Haven Work As It Relates To Globalization, Sovereignty And Privacy, 35 J. Marshall L. Rev. 163 (2002), Kimberly Carlson
When Cows Have Wings: An Analysis Of The Oecd's Tax Haven Work As It Relates To Globalization, Sovereignty And Privacy, 35 J. Marshall L. Rev. 163 (2002), Kimberly Carlson
UIC Law Review
No abstract provided.
Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci
Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci
UIC Law Review
No abstract provided.
Bad Medicine: Erisa's Equitable Remedies And The Preemption Of Fundamental Legal Rights, 34 J. Marshall L. Rev. 583 (2001), Marilyn Lablaiks
Bad Medicine: Erisa's Equitable Remedies And The Preemption Of Fundamental Legal Rights, 34 J. Marshall L. Rev. 583 (2001), Marilyn Lablaiks
UIC Law Review
No abstract provided.
Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi
Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi
UIC Law Review
No abstract provided.
Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks
Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks
UIC Law Review
No abstract provided.
Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto
Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto
UIC Law Review
No abstract provided.
Telford: Casting Sunlight On Shadow Governments—Limits To The Delegation Of Government Power To Associations Of Officials And Agencies , Leslie L. Marshall
Telford: Casting Sunlight On Shadow Governments—Limits To The Delegation Of Government Power To Associations Of Officials And Agencies , Leslie L. Marshall
Seattle University Law Review
This Note engages in three areas of analysis. Part II reviews the case of Telford v. Thurston County Board of Commissioner, which, for the first time in Washington State, confronted the issue of whether associations of state officials or agencies are the equivalent of agencies for purposes of the state Public Disclosure Act. Part III examines the broader implications of Telford: (1) whether the principles in Telford should be applied to other state safeguards and restrictions on government agencies, such as the state Open Public Meetings Act, (2) whether the constitutional requirement of one-person-one-vote should be applied to associations of …
Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger
Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger
UIC Law Review
No abstract provided.
The Fcc’S Minority Tax Certificate Program: A Proposal For Life After Death, Erwin G. Krasnow, Lisa M. Fowlkes
The Fcc’S Minority Tax Certificate Program: A Proposal For Life After Death, Erwin G. Krasnow, Lisa M. Fowlkes
Federal Communications Law Journal
In 1995, Congress eliminated the Federal Communications Commission’s (FCC) Minority Tax Certificate Program—a nonintrusive method of encouraging increased participation of minority entrepreneurs as owners in the broadcast and cable industries. Since that time, minorities have faced increased difficulties competing in all facets of the communications industry. These difficulties can be attributed to: (1) increased consolidation within the broadcast industry as a result of provisions of the Telecommunications Act of 1996 relaxing certain broadcast ownership limitations; (2) recent court decisions adverse to minority-specific programs; and (3) continued obstacles faced by minorities in accessing sufficient capital to acquire licenses and compete in …
The Constitutionality Of Taxing Compensatory Damages For Mental Distress When There Was No Accompanying Physical Injury, Douglas A. Kahn
The Constitutionality Of Taxing Compensatory Damages For Mental Distress When There Was No Accompanying Physical Injury, Douglas A. Kahn
Articles
Since 1919, statutory tax law has excluded from gross income compensatory damages received on account of a personal injury or sickness.1 The current version of that exclusion is set forth in section 104 (a) (2) of the Internal Revenue Code of 1986.2 The construction of that exclusion, both by the courts and by the Commissioner, underwent significant alterations over the 80-year period that the provision has existed.3 The statute itself was amended several times, most recently in 1996.4 It is the 1996 amendment that has raised a constitutional issue concerning the validity of a portion of the statute.5