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Articles 151 - 180 of 301
Full-Text Articles in Tax Law
Exempt Organization Advocacy: Matching The Rules To The Rationales, Chisolm B. Laura
Exempt Organization Advocacy: Matching The Rules To The Rationales, Chisolm B. Laura
Indiana Law Journal
No abstract provided.
Section 183 Of The Internal Revenue Code: The Need For Statutory Reform, Joseph H. Marxer
Section 183 Of The Internal Revenue Code: The Need For Statutory Reform, Joseph H. Marxer
Indiana Law Journal
No abstract provided.
Tax Ideals In The Real World: A Comment On Professor Strnad's Approach To Tax Fairness, William D. Popkin
Tax Ideals In The Real World: A Comment On Professor Strnad's Approach To Tax Fairness, William D. Popkin
Indiana Law Journal
No abstract provided.
Tax Timing And The Haig-Simons Ideal: A Rejoinder To Professor Popkin, Jeff Strnad
Tax Timing And The Haig-Simons Ideal: A Rejoinder To Professor Popkin, Jeff Strnad
Indiana Law Journal
No abstract provided.
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
The Deep Structure Of Capital Gains, William D. Popkin
The Deep Structure Of Capital Gains, William D. Popkin
Articles by Maurer Faculty
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fully in a single year for income earned over a number of previous years. This Article argues that the tax preference for capital gains was intended to provide economic incentives by encouraging transferability, risk, and investment, not to achieve equity by a crude form of income averaging. This Article critically evaluates judicial doctrine in light of these economic policies and concludes that courts have not effectively bridged the gap between policy and the statutory language and structure. The author explains how the tax …
Corporate Charitable Contributions: Expanding The Judicial Analysis In A Post-Economic Recovery Act World, Kenneth J. Yerkes
Corporate Charitable Contributions: Expanding The Judicial Analysis In A Post-Economic Recovery Act World, Kenneth J. Yerkes
Indiana Law Journal
No abstract provided.
The Taxation Of Employee Fringe Benefits, William D. Popkin
The Taxation Of Employee Fringe Benefits, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
The Taxation Of Borrowing, William D. Popkin
The Taxation Of Borrowing, William D. Popkin
Indiana Law Journal
No abstract provided.
Defining Taxable Consumption: A Comment On Personal Insurance Premiums, William D. Popkin
Defining Taxable Consumption: A Comment On Personal Insurance Premiums, William D. Popkin
Indiana Law Journal
No abstract provided.
Taxation Of Foreign-Earned Income In Kind: Henry Taxpayer Goes To Japan, Carole Silver Adler
Taxation Of Foreign-Earned Income In Kind: Henry Taxpayer Goes To Japan, Carole Silver Adler
Indiana Law Journal
No abstract provided.
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Articles by Maurer Faculty
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits a deduction for business expenses, also to permit a two-worker family to deduct that part of their transportation costs and living expenses attributable to a second job. After tracing the current state of the law, he contends that the implicit assumption of the Code-that married taxpayers live together and constitute a single consumption unit-should allow deduction of some commuting costs and living expenses, much as a single taxpayer is allowed a deduction for transportation to and living expenses at a secondary place of business. Last, …
Exploring The Role Of Taxation In The Land Use Planning Process, Barry A. Currier
Exploring The Role Of Taxation In The Land Use Planning Process, Barry A. Currier
Indiana Law Journal
No abstract provided.
Household Services And Child Care In The Income Tax And Social Security Laws, William D. Popkin
Household Services And Child Care In The Income Tax And Social Security Laws, William D. Popkin
Indiana Law Journal
No abstract provided.
The Progressive User Tax As An Alternative Method Of Financing Civil Jury Costs, John William Gergacz
The Progressive User Tax As An Alternative Method Of Financing Civil Jury Costs, John William Gergacz
Indiana Law Journal
No abstract provided.
Newi V. Commissioner: Home Office Deduction And Equal Treatment For Employees, Peter M. Kelly Ii
Newi V. Commissioner: Home Office Deduction And Equal Treatment For Employees, Peter M. Kelly Ii
Indiana Law Journal
No abstract provided.
Halfway To Tax Reform By Joseph A. Ruskay And Richard A. Osserman, William W. Oliver
Halfway To Tax Reform By Joseph A. Ruskay And Richard A. Osserman, William W. Oliver
Indiana Law Journal
No abstract provided.
The Applicability Of Miranda Warnings To Civil Tax Fraud Investigations, William L. Skees Jr.
The Applicability Of Miranda Warnings To Civil Tax Fraud Investigations, William L. Skees Jr.
Indiana Law Journal
No abstract provided.
The Negative Income Tax: An Alternative Solution, William D. Popkin
The Negative Income Tax: An Alternative Solution, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Use Of Tax Benefit Principles To Override Section 337: D. B. Anders V. Commissioner, James J. Wilson
Use Of Tax Benefit Principles To Override Section 337: D. B. Anders V. Commissioner, James J. Wilson
Indiana Law Journal
No abstract provided.
Comments. Roundtable On Taxation, Association Of American Law Schools, 1968 Conference, William D. Popkin
Comments. Roundtable On Taxation, Association Of American Law Schools, 1968 Conference, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Some Reflections On Trifurcation Of The Government's Handling Of Civil Tax Litigation, Richard C. Pugh
Some Reflections On Trifurcation Of The Government's Handling Of Civil Tax Litigation, Richard C. Pugh
Indiana Law Journal
No abstract provided.
The Chief Counsel's Policy Regarding Acquiescence And Nonacquiescence In Tax Court Cases, Lester R. Uretz
The Chief Counsel's Policy Regarding Acquiescence And Nonacquiescence In Tax Court Cases, Lester R. Uretz
Indiana Law Journal
No abstract provided.
Book Review - Taxation. Comparative Conflict Resolution Procedures In Taxation: Analytic Comparative Study By L. Hart Wright (Et. Al.), William D. Popkin
Book Review - Taxation. Comparative Conflict Resolution Procedures In Taxation: Analytic Comparative Study By L. Hart Wright (Et. Al.), William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Administration Of A Negative Income Tax, William D. Popkin
Administration Of A Negative Income Tax, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Indiana Law Journal
No abstract provided.
The Public Policy Limitation On Deductions From Gross Income: A Conceptual Analysis, Donald H. Gordon
The Public Policy Limitation On Deductions From Gross Income: A Conceptual Analysis, Donald H. Gordon
Indiana Law Journal
No abstract provided.
Right To Counsel In Criminal Tax Investigations, Norvie L. Lay
Right To Counsel In Criminal Tax Investigations, Norvie L. Lay
Indiana Law Journal
No abstract provided.