Tax Law Commons^™

Loan Repayment Assistance Programs For Public-Interest Lawyers: Why Does Everyone Think They Are Taxable?, Richard C.E. Beck

Articles & Chapters

No abstract provided.

Is Compromise Of A Tax Liability Itself Taxable? A Problem Of Circularity In The Logic Of Taxation., Richard C.E. Beck

Articles & Chapters

No abstract provided.

Joint Tax Return Liability And Bankruptcy, Ann F. Thomas

Other Publications

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Withholding Net Will Now Catch More Debt Arrangements, Alan Appel

Articles & Chapters

When the U.S. terminated its income tax treaty with the Netherlands Antilles in 1984, there was criticism from U.S. corporations that they were being unfairly kept out of the competitive Eurobond financing market. In order to provide access to the Eurobond market, Congress enacted Section 871(h) to provide an exemption (the “portfolio interest exemption”) from the 30% withholding tax on U.S.-source income earned by a nonresident alien individual or foreign corporation that is not effectively connected with the conduct of a U.S. trade or business. Portfolio interest, under Sections 871(h) and 163(f), is any U.S.-source interest (including original issue discount) …

The Innocent Spouse Rules, Richard C.E. Beck

Other Publications

No abstract provided.

The Innocent Spouse Rules, Richard C.E. Beck

Articles & Chapters

No abstract provided.

Looking For The Perfect Woman: The Innocent Spouse In The Tax Court, Richard C.E. Beck

Articles & Chapters

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The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed., Richard C.E. Beck

Articles & Chapters

Husbands and wives who elect to file joint federal income tax returns

are jointly and severally liable for the entire tax due. Ninety-nine

percent of married couples who file income tax returns make the election

to file jointly, and each spouse thereby incurs personal liability for

the other spouse's income taxes. This Article argues that the rule is

unfair and unjustified and should be repealed

The Deductibility Of A Worthless Right To Contribution For Joint Income Taxes: The Mistaken Line Of Cases Under Rude V. Commissioner, Richard C.E. Beck

Articles & Chapters

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Attending To Legal Tender: The Perils Of Structuring Currency Transactions To Avoid Treasury's Reporting Requirements, Leonard R. Rosenblatt, Lawrence S. Feld

Articles & Chapters

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Gaming On The High Seas, Robert D. Faiss, Anthony N. Cabot

NYLS Journal of International and Comparative Law

No abstract provided.

Lawyer Beware: The Use Of Counsel's Statements As Evidence Against His Client In Tax Fraud Cases, Lawrence S. Feld, Leonard R. Rosenblatt

Articles & Chapters

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Distributions In Kind In Corporate Liquidations: A Defense Of General Utilities, Richard C.E. Beck

Articles & Chapters

No abstract provided.