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Articles 61 - 90 of 101

Full-Text Articles in Tax Law

A Primer On The Taxation Of Executive Deferred Compensation Plans, 35 J. Marshall L. Rev. 487 (2002), Kathryn J. Kennedy Jan 2002

A Primer On The Taxation Of Executive Deferred Compensation Plans, 35 J. Marshall L. Rev. 487 (2002), Kathryn J. Kennedy

UIC Law Review

No abstract provided.


Pension Simplification, 35 J. Marshall L. Rev. 565 (2002), David A. Pratt Jan 2002

Pension Simplification, 35 J. Marshall L. Rev. 565 (2002), David A. Pratt

UIC Law Review

No abstract provided.


Phased Retirement Programs For The Twenty-First Century Workplace, 35 J. Marshall L. Rev. 633 (2002), Pamela Perun Jan 2002

Phased Retirement Programs For The Twenty-First Century Workplace, 35 J. Marshall L. Rev. 633 (2002), Pamela Perun

UIC Law Review

No abstract provided.


E.R.I.S.A. Subrogation As Interpreted Within The Seventh Circuit - A Roadmap For Managing First Dollar Recovery, 35 J. Marshall L. Rev. 765 (2002), Gregory Pitts Jan 2002

E.R.I.S.A. Subrogation As Interpreted Within The Seventh Circuit - A Roadmap For Managing First Dollar Recovery, 35 J. Marshall L. Rev. 765 (2002), Gregory Pitts

UIC Law Review

No abstract provided.


Women And Pension Reform: Economic Insecurity And Old Age, 35 J. Marshall L. Rev. 673 (2002), Lorraine Schmall Jan 2002

Women And Pension Reform: Economic Insecurity And Old Age, 35 J. Marshall L. Rev. 673 (2002), Lorraine Schmall

UIC Law Review

No abstract provided.


Assumption-Of-The-Risk Retirement?: A Survey Of Recent "Serious Consideration" Case Law, 37 J. Marshall L. Rev. 159 (2003), Kyle Murray Jan 2002

Assumption-Of-The-Risk Retirement?: A Survey Of Recent "Serious Consideration" Case Law, 37 J. Marshall L. Rev. 159 (2003), Kyle Murray

UIC Law Review

No abstract provided.


When Cows Have Wings: An Analysis Of The Oecd's Tax Haven Work As It Relates To Globalization, Sovereignty And Privacy, 35 J. Marshall L. Rev. 163 (2002), Kimberly Carlson Jan 2002

When Cows Have Wings: An Analysis Of The Oecd's Tax Haven Work As It Relates To Globalization, Sovereignty And Privacy, 35 J. Marshall L. Rev. 163 (2002), Kimberly Carlson

UIC Law Review

No abstract provided.


Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci Jan 2002

Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci

UIC Law Review

No abstract provided.


The Internal Revenue Service Is Shifting American Taxpayers From A Paper Based Filing System To Electronic Filing - Is The Irs Offering A Capable System That Protects Taxpayer Confidentiality?, 19 J. Marshall J. Computer & Info. L. 367 (2001), Anthony D. Skidmore Jan 2001

The Internal Revenue Service Is Shifting American Taxpayers From A Paper Based Filing System To Electronic Filing - Is The Irs Offering A Capable System That Protects Taxpayer Confidentiality?, 19 J. Marshall J. Computer & Info. L. 367 (2001), Anthony D. Skidmore

UIC John Marshall Journal of Information Technology & Privacy Law

The IRS utilizes Internet technology, such as electronic filing, to aid in the enormous task of processing individual tax returns annually. The Internal Revenue Service Restructuring and Reform Act of 1998 (“1998 Act”) allows signatures to be waived by the IRS or to provide alternative means of signing. Litigation challenging the IRS administration of its electronic filing program to date has been upheld. Recent decisions illustrate the authority the IRS has to set standards for participating in the electroinc filing system. Recent litigation surrounding the validity of refund-anticipation loans has been upheld, despite the annual percentage rate charged. Criminal litigation …


Bad Medicine: Erisa's Equitable Remedies And The Preemption Of Fundamental Legal Rights, 34 J. Marshall L. Rev. 583 (2001), Marilyn Lablaiks Jan 2001

Bad Medicine: Erisa's Equitable Remedies And The Preemption Of Fundamental Legal Rights, 34 J. Marshall L. Rev. 583 (2001), Marilyn Lablaiks

UIC Law Review

No abstract provided.


Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi Jan 2001

Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi

UIC Law Review

No abstract provided.


Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks Jan 2001

Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks

UIC Law Review

No abstract provided.


The Gordian Knot: Uniting Skills And Substance In Employment Discrimination And Federal Taxation Courses, 33 J. Marshall L. Rev. 303 (2000), Barbara J. Busharis, Suzanne E. Rowe Jan 2000

The Gordian Knot: Uniting Skills And Substance In Employment Discrimination And Federal Taxation Courses, 33 J. Marshall L. Rev. 303 (2000), Barbara J. Busharis, Suzanne E. Rowe

UIC Law Review

No abstract provided.


Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto Jan 2000

Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto

UIC Law Review

No abstract provided.


Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger Jan 2000

Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger

UIC Law Review

No abstract provided.


Cable Tv Users Taxes: A First Amendment Challenge, 8 Computer L.J. 257 (1988), Carlos Victor Yguico Jan 1998

Cable Tv Users Taxes: A First Amendment Challenge, 8 Computer L.J. 257 (1988), Carlos Victor Yguico

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.


Taxation In The Bible During The Period Of The First And Second Temples, 7 J. Int'l L. & Prac. 225 (1998), Ronald Z. Domsky Jan 1998

Taxation In The Bible During The Period Of The First And Second Temples, 7 J. Int'l L. & Prac. 225 (1998), Ronald Z. Domsky

UIC Law Open Access Faculty Scholarship

No abstract provided.


Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte Jan 1997

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte

UIC John Marshall Journal of Information Technology & Privacy Law

Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …


China's New Vat System, 28 J. Marshall L. Rev. 619 (1995), Xiangyuan Jiang, Jack Huang Jan 1995

China's New Vat System, 28 J. Marshall L. Rev. 619 (1995), Xiangyuan Jiang, Jack Huang

UIC Law Review

No abstract provided.


Intercompany Transfer Pricing Regulations Under Internal Revenue Code Section 482: The Noose Tightens On Multinational Corporations, 28 J. Marshall L. Rev. 915 (1995), Michael Avramovich Jan 1995

Intercompany Transfer Pricing Regulations Under Internal Revenue Code Section 482: The Noose Tightens On Multinational Corporations, 28 J. Marshall L. Rev. 915 (1995), Michael Avramovich

UIC Law Review

No abstract provided.


Retroactive Taxation: United States V. Carlton - The Taxpayer Loses Again!, 16 N. Ill. U. L. Rev. 77 (1995), Ronald Z. Domsky Jan 1995

Retroactive Taxation: United States V. Carlton - The Taxpayer Loses Again!, 16 N. Ill. U. L. Rev. 77 (1995), Ronald Z. Domsky

UIC Law Open Access Faculty Scholarship

No abstract provided.


Graveyard Robbery In The Omnibus Budget Reconciliation Act Of 1993: A Modern Look At The Constitutionality Of Retroactive Taxes, 27 J. Marshall L. Rev. 775 (1994), Andrew G. Schultz Jan 1994

Graveyard Robbery In The Omnibus Budget Reconciliation Act Of 1993: A Modern Look At The Constitutionality Of Retroactive Taxes, 27 J. Marshall L. Rev. 775 (1994), Andrew G. Schultz

UIC Law Review

No abstract provided.


Changing The World Economies: A Model For Applying United States Countervailing Duty Law To Exported Products From A Unified Germany, 25 J. Marshall L. Rev. 81 (1991), Charles P. Romaker Jan 1991

Changing The World Economies: A Model For Applying United States Countervailing Duty Law To Exported Products From A Unified Germany, 25 J. Marshall L. Rev. 81 (1991), Charles P. Romaker

UIC Law Review

No abstract provided.


Taxation Of Software Development Costs: Debugging The Proposed Regulations, 10 Computer L.J. 335 (1990), Wade R. Sjogren Jan 1990

Taxation Of Software Development Costs: Debugging The Proposed Regulations, 10 Computer L.J. 335 (1990), Wade R. Sjogren

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.


Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham Jan 1990

Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.


Meeting Educational Challenges In The Information Age: Tax Incentives To Encourage Donations Of Computer Equipment To Elementary And Secondary Schools, 9 Computer L.J. 391 (1989), Richard A. Cohn Jan 1989

Meeting Educational Challenges In The Information Age: Tax Incentives To Encourage Donations Of Computer Equipment To Elementary And Secondary Schools, 9 Computer L.J. 391 (1989), Richard A. Cohn

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.


Redemption From Tax Sales In Illinois - Confusion Galore, 23 J. Marshall L. Rev. 107 (1989), Guerino Turano Jan 1989

Redemption From Tax Sales In Illinois - Confusion Galore, 23 J. Marshall L. Rev. 107 (1989), Guerino Turano

UIC Law Review

No abstract provided.


Taxation Of Software Development Costs, 8 Computer L.J. 73 (1989), Robin Beth Rosanky Jan 1987

Taxation Of Software Development Costs, 8 Computer L.J. 73 (1989), Robin Beth Rosanky

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.


Computer Software And The Investment Tax Credit, 5 Computer L.J. 347 (1984), Robert W. Mcgee Jan 1985

Computer Software And The Investment Tax Credit, 5 Computer L.J. 347 (1984), Robert W. Mcgee

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.


Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr Jan 1984

Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.