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Articles 61 - 90 of 103
Full-Text Articles in Tax Law
L'Exit Tax Des Personnes Physiques Aux Usa, Richard C.E. Beck
L'Exit Tax Des Personnes Physiques Aux Usa, Richard C.E. Beck
Articles & Chapters
No abstract provided.
United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner
United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner
NYLS Law Review
No abstract provided.
Planning And Practice - The Rooftops Project: Report Summarizing Results Of A Survey Of Not-For-Profit Organizations, James Hagy
Rooftops Project
The Rooftops Project's first national field study of the attitudes and approaches of not-for-profit organizations with respect to the owned, leased or hosted real estate that supports their core missions and operations.
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
Articles & Chapters
No abstract provided.
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
NYLS Law Review
No abstract provided.
Solving The Contentious Issues Of Private Conservation Easements: Promoting Flexibility For The Future And Engaging The Public Land Use Process, Gerald Korngold
Solving The Contentious Issues Of Private Conservation Easements: Promoting Flexibility For The Future And Engaging The Public Land Use Process, Gerald Korngold
Articles & Chapters
Over the past thirty years, statutes have reversed the common law and authorized private conservation organizations to hold conservation easements "in gross." These interests allow nonprofits to control the use and development of the burdened property by preventing alterations of the natural and ecological features. Conservation easements can be held by organizations geographically distant from the restricted land.
Conservation easements bring great benefits as they support conservation, represent private initiative, yield efficiency benefits, and exemplify freedom of choice of property owners. There are costs, however: significant federal and state tax subsidies, the lack of coordinated planning and public process, class …
Treble Damages In National Health Service Corps Contracts, Public Policy, And Hawronsky V. Commissioner, Richard C.E. Beck
Treble Damages In National Health Service Corps Contracts, Public Policy, And Hawronsky V. Commissioner, Richard C.E. Beck
Articles & Chapters
No abstract provided.
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
Articles & Chapters
No abstract provided.
Fleming V. Guiliani, Christopher G. Boies
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
NYLS Law Review
No abstract provided.
No Toronto Nups For Irish, Arthur S. Leonard
Deductibility Of Treble Damages Paid For Breach Of National Health Service Corps Scholarship Contracts: The Misuse Of I.R.C. 265(A)(1) In Stroud V. United States And Of The Origin Of The Claim Test In Keane V. Commissioner, Richard C.E. Beck
Articles & Chapters
A deduction for treble damages paid for breach of the taxpayer's National Health Service Corps medical service obligation was erroneously denied under IRC 265(a)(1) in 'Stroud v. US', 906 F. Supp. 990 (1995). The provision does not apply because taxpayer's damages were not a cost of earning a tax-exempt scholarship which had been received many years earlier, but rather a deductible cost of buying out one employment obligation in order to earn taxable income in another. The history of IRC 265(a)(1) is analyzed and criticized. In 'Keane v. CIR', 75 TCM 2046 (1998), the taxpayer's deduction for current interest on …
Cancellation Of Debt And Other Incidental Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Cancellation Of Debt And Other Incidental Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
NYLS Law Review
No abstract provided.
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Articles & Chapters
This article examines some miscellaneous and incidental forms of income from a comparative point of view. It appears that U.S. law includes as income more types of incidental items than most other countries. The items briefly considered here are (in no particular order) found money and property, gambling gains, gains from a personal hobby, isolated criminal profits, prizes and awards for merit, damages from non-physical personal injury, and gains from sale of a personal residence. The article concludes with a more thorough examination of income from the cancellation of debts (COD income) of an individual. These items have in common …
When The Endowment Tanks: Some Lessons For Nonprofits, Jeffrey J. Haas
When The Endowment Tanks: Some Lessons For Nonprofits, Jeffrey J. Haas
Other Publications
No abstract provided.
Tax Treatment Of Defaulted Child Support: The Better Approach, Richard C.E. Beck
Tax Treatment Of Defaulted Child Support: The Better Approach, Richard C.E. Beck
Other Publications
No abstract provided.
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Articles & Chapters
No abstract provided.
Trusts And Estates Practice Into The Next Millennium, Marc S. Bekerman, Gerry W. Beyer
Trusts And Estates Practice Into The Next Millennium, Marc S. Bekerman, Gerry W. Beyer
Articles & Chapters
As the world prepares to enter the next millennium, the practice of trusts and estates law continues to evolve. Factors driving this evolution include an increase in life expectancy, numerous advances in medical technology, the increased geographic mobility of individuals, the growing use of revocable trusts as will substitutes, the trend to abolish the rule against perpetuities and restrictions on the ability of creditors to reach self-settled trusts. Due to advances ranging from low-tech improvements, such as refrigeration and sewer systems, to sophisticated medical procedures, such as organ transplantation and dialysis, people are living longer than their ancestors. This article …
Child Care And Federal Tax Policy, Ann F. Thomas
Child Care And Federal Tax Policy, Ann F. Thomas
Articles & Chapters
No abstract provided.
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Articles & Chapters
No abstract provided.
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Articles & Chapters
No abstract provided.
Marriage And The Income Tax Yesterday, Today, And Tomorrow: A Primer And Legislative Scorecard, Ann F. Thomas
Marriage And The Income Tax Yesterday, Today, And Tomorrow: A Primer And Legislative Scorecard, Ann F. Thomas
Articles & Chapters
No abstract provided.
Foreword, “Symposium 1999: Women, Equity And Federal Tax Policy: Open Questions.” ., Ann F. Thomas
Foreword, “Symposium 1999: Women, Equity And Federal Tax Policy: Open Questions.” ., Ann F. Thomas
Articles & Chapters
No abstract provided.
Observing Money, Marriage And Taxation, Ann F. Thomas
Observing Money, Marriage And Taxation, Ann F. Thomas
Articles & Chapters
No abstract provided.
Withholding Tax On Phantom Gain, Alan Appel, Michael Hirschfield
Withholding Tax On Phantom Gain, Alan Appel, Michael Hirschfield
Articles & Chapters
No abstract provided.
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Articles & Chapters
No abstract provided.
Tax Court Ends The ‘Cascading Royalty’ Problem, Alan Appel
Tax Court Ends The ‘Cascading Royalty’ Problem, Alan Appel
Articles & Chapters
No abstract provided.
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Square Wheels: U.S. Pass-Through Taxation Of Privately Held Enterprises In A Comparative Law Context, Ann F. Thomas
Articles & Chapters
No abstract provided.
On The Road To Ruin, Ross Sandler
The Kiddie Tax: A Nuisance Solution To A Nonexistent Problem (Special Tax Symposium), Richard C.E. Beck
The Kiddie Tax: A Nuisance Solution To A Nonexistent Problem (Special Tax Symposium), Richard C.E. Beck
Articles & Chapters
No abstract provided.