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Articles 571 - 600 of 604
Full-Text Articles in Tax Law
The Haitian Vacation: The Applicability Of Sham Doctrine To Year-End Divorces, Michigan Law Review
The Haitian Vacation: The Applicability Of Sham Doctrine To Year-End Divorces, Michigan Law Review
Michigan Law Review
This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I outlines the evolution of the sham doctrine from its exposition in Gregory v. Helvering through its expression in two different tests for commercial transactions. Section II then studies the relationship between state divorce law and the marital status provisions of the Internal Revenue Code to demonstrate the clear congressional preference for incorporating state law by reference rather than creating an independent federal law of marriage. It also examines the history of the 1969 Tax Reform Act in a vain effort to discern a congressional desire …
Accelerated Depreciation—Tax Expenditure Or Proper Allowance For Measuring Net Income?, Douglas A. Kahn
Accelerated Depreciation—Tax Expenditure Or Proper Allowance For Measuring Net Income?, Douglas A. Kahn
Articles
Since the 1950s, it has become fashionable to attack various provisions of the Internal Revenue Code by calling them "subsidies" rather than "proper" means of measuring taxable income. These "subsidies" through Code provisions have come to be referred to as "tax expenditures," a term coined by Professor Stanley Surrey in a speech he made as Assistant Secretary of the Treasury for Tax Policy on November 15, 1967. In that speech, Professor Surrey stated that our tax system often deliberately departs "from accepted concepts of net income," so that by granting exemptions, deductions, and credits that are not appropriate to an …
Penalizing Bribery Of Foreign Officials Through The Tax Laws: A Case For Repealing Section 162 (C)(1), Christopher Alan Lewis
Penalizing Bribery Of Foreign Officials Through The Tax Laws: A Case For Repealing Section 162 (C)(1), Christopher Alan Lewis
University of Michigan Journal of Law Reform
Most commentary on these congressional attempts to use tax laws to control the ethics of overseas enterprises has centered either on the effectiveness of these provisions or on the burdens and difficulties involved with their implementation. This article, while discussing these issues, is concerned primarily with the conceptual justifications and the direct economic effects of these tax provisions. The article contends that section 162(c)(1) and the pertinent provisions of the Tax Reform Act of 1976 are disguised penalties which often operate arbitrarily and unfairly and concludes that they should be repealed in favor of more equitable and effective deterrents.
Carter's Projected "Zero-Based" Review Of The Internal Revenue Code: Is Our Tax Code To Be "Born Again"?, L. Hart Wright
Carter's Projected "Zero-Based" Review Of The Internal Revenue Code: Is Our Tax Code To Be "Born Again"?, L. Hart Wright
Michigan Law Review
The evolution of today's Internal Revenue Code, which began with the mere embryo that Congress created in 1913, has absorbed over the ensuing sixty-four years more creative energy on the part of more co-authors than any other law in history. Despite this unstinted expenditure of "blood, sweat, and tears," the resulting document--were it possessed of human senses--would recognize that, for a foreseeable period, its life will be anything but serene. The plight in which it would find itself could even be compared to that early morning scene observed one hundred years ago by General Custer, when hostile forces were massed …
Survey Of Developments In West Virginia Law: 1976
Survey Of Developments In West Virginia Law: 1976
West Virginia Law Review
No abstract provided.
Reflections On The Tax Reform Act Of 1976, Stanley S. Surrey
Reflections On The Tax Reform Act Of 1976, Stanley S. Surrey
Cleveland State Law Review
What should be said in concluding these reflections on the 1976 Tax Reform Act? Overall the verdict must be on the plus side. The Act does achieve reforms in a number of areas and the serious setbacks are relatively few. The credit goes to the reform groups on the Tax Committees and in the Congress, the Budget Committees and the Congressional Budget Office, the Joint Committee Staff, the few public interest groups, the dogged efforts of a few tax reform-minded Representatives and Senators, and in ways not really fully fathomable, to the efforts, differently pursued, of Chairman Ullman and Chairman …
The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review
The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review
Michigan Law Review
This Note evaluates the merits of Revenue Ruling 74-323. First, it asserts that, while not arbitrary, the Service's resolution of the preemption issue was not mandated by the language of amended section 162 or by the relevant legislative history. Second, it maintains that it is both appropriate and procedurally feasible to apply the judicial public policy doctrine to violations of federal civil rights laws that impose no fine, imprisonment, loss of license, or other criminal penalty. The denial of a deduction in this situation would extend the public policy doctrine beyond both section 162(c)(2) and the judicial doctrine as it …
Scope Of Disclosure Of Internal Revenue Communications And Information Files Under The Freedom Of Information Act, Peter R. Spanos
Scope Of Disclosure Of Internal Revenue Communications And Information Files Under The Freedom Of Information Act, Peter R. Spanos
University of Michigan Journal of Law Reform
This article will discuss the proper scope of disclosure under the Freedom of Information Act of the files and administrative and policy materials of the IRS, with particular attention to the following currently contested issues: (1) the extent to which IRS guideline documents and private letter rulings are subject to disclosure; (2) the proper scope of the FOIA exemption for "interagency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency" as applied to the IRS; and (3) the scope of the exemption for "investigatory records …
A Tax Formula To Restore The Historical Effects Of The Antitrust Treble Damage Provisions (An Open Letter To The Senate Antitrust And Monopoly Committee), L. Hart Wright
Michigan Law Review
Following the well-publicized criminal conviction of a major segment of our electrical equipment industry for conspiring to fix and maintain prices, terms, and conditions of sales made to both private industry and the government, almost 2,000 private antitrust treble damage suits were brought against those convicted. In July, 1964, when at least 1,500 of these suits were still pending, the Commissioner of Internal Revenue publicly announced that amounts paid or "incurred" by the defendants in those actions to private plaintiffs, either pursuant to judgment or by way of settlement, together with legal expenses pertaining thereto, were deductible as ordinary and …
Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff
Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff
Villanova Law Review (1956 - )
No abstract provided.
Crane's Basis: A Reappraisal Of The Crane Decision And Its Effect On The Concept Of Basis, Kenneth L. Gross
Crane's Basis: A Reappraisal Of The Crane Decision And Its Effect On The Concept Of Basis, Kenneth L. Gross
Villanova Law Review (1956 - )
No abstract provided.
Personal Holding Companies And The Revenue Act Of 1964, Jerome B. Libin
Personal Holding Companies And The Revenue Act Of 1964, Jerome B. Libin
Michigan Law Review
By 1964, many years had elapsed since significant changes were made in the federal income tax treatment of so-called "personal holding companies." For that reason alone, any amendments contained in the Revenue Act of 1964 that dealt with personal holding companies would have deserved attention. But the fact is that the changes made by the 1964 Act are so powerful in their thrust that they require the most careful kind of study by every practitioner charged with advising closely held corporations. Since the new provisions are rather complicated in nature, such a study cannot lead to a full understanding of …
Substantive Retroactive Remedial Tax Legislation And The Statute Of Limitations, Michigan Law Review
Substantive Retroactive Remedial Tax Legislation And The Statute Of Limitations, Michigan Law Review
Michigan Law Review
Since 1953, Congress has enacted at least forty-eight retroactive amendments to the revenue laws, thirty-nine of which have provided for substantive remedial change. While nine of these thirty-nine amendments have contained specific provisions for extending the limitations period, sixteen have retroactively amended substantive law applicable to years normally barred by the statute of limitations but have not contained a provision extending the limitations period. The question is thus raised whether a provision, silent as to its procedural effect, implicitly repeals or modifies the applicable statute of limitations on claims for refunds brought under the retroactive change in the law.
Taxation-Federal Estate Tax-The Construction Of Section 2036, William S. Bach S .Ed.
Taxation-Federal Estate Tax-The Construction Of Section 2036, William S. Bach S .Ed.
Michigan Law Review
This comment will explore two problems: first, an analysis of the legislative history of the present section 2036 in an effort to discover exactly which property relationships Congress intended to reach by this provision; second, an examination of the treatment which several specific arrangements have been given by the courts to determine whether there is any degree of certainty or predictability in the application of section 2036.
Administrative Law - Administrative Procedure Act- Status Of Tax Court, James Cripe
Administrative Law - Administrative Procedure Act- Status Of Tax Court, James Cripe
Michigan Law Review
Petitioner instituted this action before the Tax Court for a review of rulings by the Commissioner of Internal Revenue determining deficiencies in the payment of his income taxes. The Tax Court held that it was not subject to the Administrative Procedure Act and had no means whatever of bringing before it the entire record, so called, that was before the Commissioner. On appeal, held, affirmed. Judicial review of the "whole record" mentioned in section 10 (e) of the Administrative Procedure Act envisages, in the case of adjudication, a review of the record made in cases governed by sections 5, …
The Impact Of The 12% Reserve Income Tax Provivsion Upon The Banking Structure, Paul D. Lagomarcino
The Impact Of The 12% Reserve Income Tax Provivsion Upon The Banking Structure, Paul D. Lagomarcino
Michigan Law Review
Ordinarily, it is difficult, if not almost impossible, to measure with any degree of accuracy the impact of a tax provision upon an industry. This is often so even after years of experience under it. Moreover, with few exceptions, it is an unusual tax provision that shapes the fundamental ·practices and competitive relationships within an industry, unless it is purposely directed to that end as a matter of policy, and, even then, it may (and frequently does) fail of its objective. Section 593 of the Internal Revenue Code of 1954 is unique in all these respects; on its face-a provision …
Transfers Of Joint Property In Contemplation Of Death: A Call For Immediate Statutory Revision, L. Hart Wright
Transfers Of Joint Property In Contemplation Of Death: A Call For Immediate Statutory Revision, L. Hart Wright
Michigan Law Review
For years the Tax Court sided with the government and the Court of Appeals for the Third Circuit in asserting that the contemplation-of-death provision of the estate tax act was sufficiently elastic to include the tax concept of ownership reflected in the joint-property provision of the same act. The alliance between those tribunals on this point was recently broken, however, when the Tax Court shifted to the competing view supported by taxpayers and the appellate court for the Ninth Circuit. It now believes that the two provisions mentioned above are complete strangers even though at one time these two were …
Torts - Master And Servant - Payment Of Social Security Tax As Evidence Of Relationship, Irving L. Halpern S.Ed.
Torts - Master And Servant - Payment Of Social Security Tax As Evidence Of Relationship, Irving L. Halpern S.Ed.
Michigan Law Review
Plaintiff's decedent was killed when his tractor-truck collided with an automobile driven by defendant's salesman. In an action to recover damages for the death of decedent, the trial court submitted to the jury, as evidence bf a master-servant relationship, the payment of social security taxes by the defendant on behalf of the salesman. Judgment was rendered for the plaintiff. On appeal, held, the record of social security payments by defendant on behalf of its salesman was properly submitted to the jury as evidence of a master-servant relationship. Peetz v. Mazek Auto Supply Co., (Neb. 1955) 70 N.W. (2d) …
Legislation - Application Of Merchantile License Tax To Lawyers, Edward H. Hoenicke
Legislation - Application Of Merchantile License Tax To Lawyers, Edward H. Hoenicke
Michigan Law Review
The Philadelphia City Council passed an ordinance entitled "An Ordinance--To provide for revenue by imposing a mercantile license tax on persons engaging in certain businesses including manufacturing, professions, occupations, trades, vocations, and commercial activities in the City of Philadelphia. . . ." Under this ordinance the city required lawyers to register, pay a registration fee, and pay a tax on a percentage of their gross volume of business; thereupon, "mercantile licenses" were issued to them. The city charter required each ordinance to deal with one subject only and to express that subject in the title. The application of the ordinance …
Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright
Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright
Michigan Law Review
Title examiners, and more particularly their clients, have long suffered from a controversy-limited almost exclusively to Michigan- involving the methods by which the United States Treasury Department could perfect general federal tax liens. The December 1952 issue of the Michigan Law Review carried an article by the present writer pointing up the irreconcilable difference which has existed for a quarter of a century between the type of record notice which the Treasury was willing to provide prospective bona fide purchasers et al., and the quite different and more demanding type which the Michigan Legislature insisted upon if the local offices …
Constitutional Law - Congressional Powers - Validity Of The 1951 Gamblers' Occupation Tax Act, James W. Callison S.Ed.
Constitutional Law - Congressional Powers - Validity Of The 1951 Gamblers' Occupation Tax Act, James W. Callison S.Ed.
Michigan Law Review
The Revenue Act of 1951 levied a tax on persons engaged in the business of accepting wagers, requiring such persons to register their names and places of business and residence with the Collector of Internal Revenue. The act also required the disclosure of the name and address of each person receiving wagers for the registrant, or, if the registrant himself received wagers for another, the name of that person. Violations of the act were punishable by fine and imprisonment. Defendant was indicted for willful failure to register and pay the tax. The district court granted defendant's motion to dismiss on …
Constitutional Law-Relation Between State And Federal Governments, J. David Voss
Constitutional Law-Relation Between State And Federal Governments, J. David Voss
Michigan Law Review
Plaintiffs, employees of a United States Naval Ordnance Plant located in an area of exclusive federal jurisdiction within the State of Kentucky, sued in a state court for a declaratory judgment that a license tax on the privilege of working in the City of Louisville, measured by a percentage of all salaries, wages and commissions earned within the city, was not applicable to them. Defendants' demurrer was overruled, and the collection of the tax enjoined. The Kentucky Court of Appeals reversed, and judgment was entered for the defendants. The court of appeals affirmed. On appeal to the United States Supreme …
Tax Statutes-The Role Of Stare Decisis In Determining "Legislative Intent", Paul E. Anderson S. Ed.
Tax Statutes-The Role Of Stare Decisis In Determining "Legislative Intent", Paul E. Anderson S. Ed.
Michigan Law Review
An interesting case history recently unfolded by the Supreme Court reveals a novel application of stare decisis to decisions which interpret an act of Congress. The peregrinations of the Court have caused Congress to intervene on two occasions to settle the questions opened by the Court-although on the second occurrence the Court construed the act precisely as had Congress when it decried the Court's first interpretation. This imbroglio issued from the Revenue Act of 1918 under which Congress provided that transfers "intended to take effect in possession or enjoyment at or after his death" should be included in the donor's …
Preferment Of Religious Institutions In Tax And Labor Legislation, Monrad G. Paulsen
Preferment Of Religious Institutions In Tax And Labor Legislation, Monrad G. Paulsen
Articles by Maurer Faculty
No abstract provided.
The Function Of Constitutional Provisions Requiring Uniformity In Taxation: Part Iii--Uniformity And Specific Tax Legislation, W. L. Matthews Jr.
The Function Of Constitutional Provisions Requiring Uniformity In Taxation: Part Iii--Uniformity And Specific Tax Legislation, W. L. Matthews Jr.
Kentucky Law Journal
No abstract provided.
Non-Trade And Non-Business Expense Deductions: Section 23(A)(2) Of The Internal Revenue Code, R. W. Nahstoll
Non-Trade And Non-Business Expense Deductions: Section 23(A)(2) Of The Internal Revenue Code, R. W. Nahstoll
Michigan Law Review
Among the innovations introduced into the Internal Revenue Code by the Revenue Act of 1942 was the provision allowing deduction from gross income, in the computation of net income, of nontrade and non-business expenses. Every revenue act including the Act of 1894, has provided in one form or another for the deduction of trade and business expenses.
Significant Developments In The Law Of Federal Taxation, 1941-1947: I, Paul G. Kauper
Significant Developments In The Law Of Federal Taxation, 1941-1947: I, Paul G. Kauper
Michigan Law Review
A preliminary word on the scope of this review is in order. Since this was originally prepared as one of a series designed to acquaint returning veterans with legal developments during the war period, the year 1941 has been chosen as the starting point, and the review carried forward from that point through to date. The review covering this period is limited to significant developments in the area of federal taxation, with emphasis upon the estate, gift, and income taxes.
Revenue Financing Of Public Enterprises, E. H. Foley Jr.
Revenue Financing Of Public Enterprises, E. H. Foley Jr.
Michigan Law Review
Courts have been slow to take judicial notice of the growing needs of local communities. Legislatures have restrained municipal corporations from engaging in business enterprises upon the assumption that the object was mere hope of gain, that the investment of municipal funds in such enterprises was simply a speculation, or that the effect was to divert municipal corporations from their legitimate ends and to poach upon the preserves of private enterprise. Novel municipal undertakings have been feared as an entering wedge of state socialism or governmental paternalism. Even when the instrumentality of private adventure was disposed to leave a need …
Taxation Of Undistributed Corporate Profits, John B. Martin Jr.
Taxation Of Undistributed Corporate Profits, John B. Martin Jr.
Michigan Law Review
The legislation proposed by President Roosevelt in his message of March 3, 1936, to prevent automatic avoidance of taxation by non-distribution of corporate profits, does not represent a new and previously unheard of system of taxation. It embraces, on the contrary, the gist of proposals made by various individuals and organizations extending back as far as the year 1864 when Congress passed, a Revenue Act providing that "gains and profits of all companies, whether incorporated or partnership . . . shall be included in estimating the annual gains, profits, or income of any person entitled to the same, whether divided …