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Articles 1 - 30 of 101
Full-Text Articles in Tax Law
A Current Update Of Epcrs Through Rev. Proc. 2019-19, 47 Tax Mgmt. Comp. Plan. J. 1 (Dec. 6, 2019), Kathryn J. Kennedy
A Current Update Of Epcrs Through Rev. Proc. 2019-19, 47 Tax Mgmt. Comp. Plan. J. 1 (Dec. 6, 2019), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
Understanding International Tax Avoidance And Tax Evasion Post-Tcja, 53 Uic J. Marshall L. Rev. 975 (2019), Jennifer Waclawik
Understanding International Tax Avoidance And Tax Evasion Post-Tcja, 53 Uic J. Marshall L. Rev. 975 (2019), Jennifer Waclawik
UIC Law Review
No abstract provided.
An Argument In Support Of Tax-Free Per-Cap Distribution Payments Derived From Native American Nations Gaming Sources, 37 N. Ill. U. L. Rev. 66 (2016), Arthur Acevedo
UIC Law Open Access Faculty Scholarship
Gaming activities play important social, cultural, and economic roles for many Native American tribes. During the 1970s and 1980s, gaming activities spread throughout the country, and became more accessible to nonnative individuals. This growth in gaming activities drew the attention of state and local officials who sought to limit and regulate Native American gaming. In California v. Cabazon Band of Mission Indians, the State of California, arguing before the Supreme Court, asserted that it could exercise jurisdiction over Native American gaming activities. In a stunning defeat, the Supreme Court ruled against the State of California when it announced its decision …
Northwestern Football And College Athletes: Be Careful What You Wish For, 49 J. Marshall L. Rev. 655 (2015), Patrick Johnston
Northwestern Football And College Athletes: Be Careful What You Wish For, 49 J. Marshall L. Rev. 655 (2015), Patrick Johnston
UIC Law Review
This comment analyzes the arguments the Northwestern University football team have made to the NLRB and discuss potential adverse tax consequences to the Players as a result of those arguments.
Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky
Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky
UIC Law Open Access Faculty Scholarship
Currently, Illinois is in a financial crisis. Amidst this crisis, the First District Appellate Court of Illinois, in 2012, decided Cain v Hamer. In Cain, the issue was whether a pair of snowbirds (retirees spending the winter months in a warmer climate and returning to Illinois each year) were residents of Illinois for income tax purposes when they spent roughly an equal amount of time in Illinois as in Florida. The court narrowed the issue of residency down to two important issues; namely, whether the taxpayers (the “Cains”) changed domicile, and if so, whether their visits to Illinois were temporary …
Health Accounts/Arrangements: An Expanding Role Under The Affordable Care Act?, 47 J. Marshall L. Rev. 991 (2014), Edward Morse
Health Accounts/Arrangements: An Expanding Role Under The Affordable Care Act?, 47 J. Marshall L. Rev. 991 (2014), Edward Morse
UIC Law Review
This article outlines the foundations of health-related accounts and arrangements, including tax and economic considerations affecting their role in various designs for health insurance coverage. It explores the impact of the Affordable Care Act (ACA) and related administrative guidance affecting their usage, arguing that emerging trends showing that insured patients are bearing increasingly significant levels of out-of-pocket costs suggest an expanding role for consumer-directed accounts and arrangements, albeit one clouded by looming excise taxes imposed on “excess benefit” coverage beginning in 2018. It also examines the potential to utilize health accounts/arrangements to resolve moral and ethical conflicts in healthcare policy. …
At The Intersection Of Insurance And Tax: Equitable Remedies Under The Affordable Care Act, 47 J. Marshall L. Rev. 973 (2014), Julie Lewis
UIC Law Review
No abstract provided.
When Do State Laws Determine Erisa Plan Benefit Rights?, 47 J. Marshall L. Rev 145 (2013), Albert Feuer
When Do State Laws Determine Erisa Plan Benefit Rights?, 47 J. Marshall L. Rev 145 (2013), Albert Feuer
UIC Law Review
No abstract provided.
Give Taxpayers A Break: Putting The Reliance Element Back Into The Reasonable Reliance And Good Faith Defense, 28 Akron Tax J. 123 (2013), Ronald Z. Domsky
Give Taxpayers A Break: Putting The Reliance Element Back Into The Reasonable Reliance And Good Faith Defense, 28 Akron Tax J. 123 (2013), Ronald Z. Domsky
UIC Law Open Access Faculty Scholarship
This Article considers the present law regarding the accuracy related penalties pursuant to I.R.C § 6662 and the reasonable reliance and good faith defense provided for in I.R.C § 6664 using Canal as a prime example of how the courts have treated and penalized taxpayers for relying on tax advisors in planning proposed transactions and in taking positions on returns and proposes a new analysis of a taxpayer's good faith and reasonable reliance. Section II of this Article discusses the current state of the law regarding the Section 6662 penalties, the function and regulations imposed on tax attorneys in advising …
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
UIC Law Review
No abstract provided.
Abusive Tax Practices: The 100-Year Onslaught On The Tax Code, 17 Barry L. Rev. 179 (2012), Arthur Acevedo
Abusive Tax Practices: The 100-Year Onslaught On The Tax Code, 17 Barry L. Rev. 179 (2012), Arthur Acevedo
UIC Law Open Access Faculty Scholarship
This article explores the actions taken by tax protesters and aggressive tax planners, and the response by Congress. It also examines whether Congress has taken sufficient action to curb abusive taxpayer practices. The thesis of the article is that Congress's faint-hearted responses to abusive taxpayer conduct are untimely, inefficient, and ineffective. Congress's weak responses since the inception of the Code have contributed to a culture of income tax avoidance and a growing sense of taxpayer frustration with income tax laws. Part II examines the culture of tax avoidance in the U.S. and how this attitude has manifested itself in our …
Responsible Profitability - Not On My Balance Sheet, 61 Cath. U. L. Rev. 651 (2012), Arthur Acevedo
Responsible Profitability - Not On My Balance Sheet, 61 Cath. U. L. Rev. 651 (2012), Arthur Acevedo
UIC Law Open Access Faculty Scholarship
Many free-market capitalists believe in the syllogism that if a free market results in progress, and if progress is good, then by definition a free market must be good. Two hundred years of economic development support this proposition. The capitalist model, which is premised on free-market ideology, is credited with producing many of the riches enjoyed by society as a whole. Indeed, the pursuit of economic freedom ranks among the primary motivations for the founding of the United States. The corporation has enabled that pursuit and can be credited with greatly contributing to the advancement of free-market capitalism.
Proponents of …
For Sale. Patents. Never Used: Gaps In The Tax Code For Patent Sales, 11 J. Marshall Rev. Intell. Prop. L. 859 (2012), Khurram Naik
For Sale. Patents. Never Used: Gaps In The Tax Code For Patent Sales, 11 J. Marshall Rev. Intell. Prop. L. 859 (2012), Khurram Naik
UIC Review of Intellectual Property Law
Patent sales are an underappreciated means of monetizing patents. Recent blockbuster patent sales indicate heightened demand for patent acquisitions. There is evidence that such patent sales transfer patents to parties more skilled in patent enforcement, reducing litigation. Patent sales also move capital to innovators, which enhance incentives to innovate. But crucially, C corporations do not benefit from advantaged tax treatment. Efforts by other nations to encourage patent use and sales by providing “patent box” preferential tax regimes may provide some guidance for remedying this gap in the tax code.
The "Current Monthly Income" Debate: Unemployment Compensation As A "Benefit Received Under The Social Security Act"?, 44 J. Marshall L. Rev. 801 (2011), Brent Wilson
UIC Law Review
No abstract provided.
Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah J. Webber
Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah J. Webber
UIC Law Review
No abstract provided.
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
Given the extremely limited source of resources available to the IRS in recent years, it's not surprising that it is exploring all sorts of avenues to increase its efficiency, particularly relying on corporate taxpayers to self report questionable tax positions. Under the banner of "corporate governance" and "transparency," the Service issued a series of proposals in 2010 requiring disclosure of uncertain tax positions ("UTPs") by corporate taxpayers. The Service essentially piggybacked on the recently imposed 2006 audit requirements that reserves be posted for contingent tax liabilities (i.e., tax positions that could later not be sustained, and therefore had to be …
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton
UIC Law Review
No abstract provided.
Excessive Executive Compensation: Prior Federal Attempts To Curb Perceived Abuses, 10 Hous. Bus. & Tax L.J. 196 (2010), Kathryn J. Kennedy
Excessive Executive Compensation: Prior Federal Attempts To Curb Perceived Abuses, 10 Hous. Bus. & Tax L.J. 196 (2010), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
No abstract provided.
For The Love Of The Game: The Justification For Tax Exemption In Intercollegiate Athletics, 44 J. Marshall L. Rev. 179 (2010), Andrew D. Appleby
For The Love Of The Game: The Justification For Tax Exemption In Intercollegiate Athletics, 44 J. Marshall L. Rev. 179 (2010), Andrew D. Appleby
UIC Law Review
No abstract provided.
The Largest Loophole In Federal Tax Law: Preferential Capital Gain Treatment For Private Equity And Hedge Fund Managers' Carried Interests, 42 J. Marshall L. Rev. 529 (2009), Michael R. Pieczonka
The Largest Loophole In Federal Tax Law: Preferential Capital Gain Treatment For Private Equity And Hedge Fund Managers' Carried Interests, 42 J. Marshall L. Rev. 529 (2009), Michael R. Pieczonka
UIC Law Review
No abstract provided.
The Irs's Flawed Solution To The Controversy Over Deductible Claims Against The Estate And The Necessity For A Date-Of-Death Standard, 42 J. Marshall L. Rev. 789 (2009), Lisa K. Johnson
UIC Law Review
No abstract provided.
Chasing Profits - Disregarding Values: Legal Persona Of Elite Schools And Their Destructive Tax-Exempt Status, 42 J. Marshall L. Rev. 1073 (2009), Oksana Koltko
UIC Law Review
No abstract provided.
Baby Ka-Boom! Coming Developments In Erisa Litigation Due To Social, Demographic, And Financial Pressures From The Baby Boom Generation, 41 J. Marshall L. Rev. 1037 (2008), Craig C. Martin, Matthew J. Renaud, Douglas A. Sondgeroth
Baby Ka-Boom! Coming Developments In Erisa Litigation Due To Social, Demographic, And Financial Pressures From The Baby Boom Generation, 41 J. Marshall L. Rev. 1037 (2008), Craig C. Martin, Matthew J. Renaud, Douglas A. Sondgeroth
UIC Law Review
No abstract provided.
The Future Of Social Security: Principles To Guide Reform, 41 J. Marshall L. Rev. 1061 (2008), Kathryn L. Moore
The Future Of Social Security: Principles To Guide Reform, 41 J. Marshall L. Rev. 1061 (2008), Kathryn L. Moore
UIC Law Review
No abstract provided.
Retirement In A Defined Contribution Era: Making The Money Last, 41 J. Marshall L. Rev. 1091 (2008), David Pratt
Retirement In A Defined Contribution Era: Making The Money Last, 41 J. Marshall L. Rev. 1091 (2008), David Pratt
UIC Law Review
No abstract provided.
European And American Issues In Employee Benefits Law Compared, 41 J. Marshall L. Rev. 1189 (2008), Yves Stevens
European And American Issues In Employee Benefits Law Compared, 41 J. Marshall L. Rev. 1189 (2008), Yves Stevens
UIC Law Review
No abstract provided.
The Vesting, Modification, And Financing Of Public Retiree Health Benefits In Light Of New Accounting Rules, 41 J. Marshall L. Rev. 1147 (2008), John Sanchez
UIC Law Review
No abstract provided.
The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky
The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky
UIC Law Review
No abstract provided.
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
UIC Law Review
No abstract provided.
Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser
Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser
UIC Law Review
No abstract provided.