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Articles 31 - 60 of 84
Full-Text Articles in Tax Law
Political Advocacy And Taxable Entities: Are They The Next "Loophole"?, Donald B. Tobin
Political Advocacy And Taxable Entities: Are They The Next "Loophole"?, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Political Campaigning By Churches And Charities: Hazardous For 501(C)(3)S, Dangerous For Democracy, Donald B. Tobin
Political Campaigning By Churches And Charities: Hazardous For 501(C)(3)S, Dangerous For Democracy, Donald B. Tobin
Faculty Scholarship
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an election on behalf of a candidate for public office. Despite this prohibition, 501(c)(3) tax-exempt organizations have become increasingly active in political campaigns. Many organizations are either ignoring the political campaign ban or are using "issue discussion" or "lobbying" as a means of promoting candidates and testing the limits of the prohibition. Current scholarship surrounding the political campaign ban argues that the ban is either unconstitutional or inappropriate as a matter of public policy. This article argues that the ban is both meritorious and constitutional. It argues that taxpayer …
The Impact On Maryland's Budget Of Allowing Same-Sex Couples To Marry, M.V. Lee Badgett, Amanda K. Baumle, Shawn Kravich, Adam P. Romero
The Impact On Maryland's Budget Of Allowing Same-Sex Couples To Marry, M.V. Lee Badgett, Amanda K. Baumle, Shawn Kravich, Adam P. Romero
University of Maryland Law Journal of Race, Religion, Gender and Class
No abstract provided.
Taxpayer Standing And Daimlerchrysler V. Cuno: Where Do We Go From Here?, Kristin E. Hickman, Donald B. Tobin
Taxpayer Standing And Daimlerchrysler V. Cuno: Where Do We Go From Here?, Kristin E. Hickman, Donald B. Tobin
Faculty Scholarship
In granting certiorari in the case of Daimler-Chrysler Corp. v. Cuno, the Supreme Court asked the parties to brief "whether respondents have standing to challenge Ohio's investment tax credit." This report applies modern standing doctrine to the Cuno case and concludes that the Cuno plaintiffs do no have standing to raise their claims in federal court. Moreover, the authors write, allowing the Cuno plaintiffs' case to be resolved in federal court would open the federal court system to a wide range of taxpayer challenges better left to the political branches of government. Nevertheless, they recognize that there may be …
Kansas V. Prairie Band Potawatomi Nation: Undermining Indian Sovereignty Through State Taxation, Jesse K. Martin
Kansas V. Prairie Band Potawatomi Nation: Undermining Indian Sovereignty Through State Taxation, Jesse K. Martin
University of Maryland Law Journal of Race, Religion, Gender and Class
No abstract provided.
To Praise The Amt Or To Bury It, Daniel S. Goldberg
To Praise The Amt Or To Bury It, Daniel S. Goldberg
Faculty Scholarship
The alternative minimum tax (AMT) has recently become a cause célèbre because many more taxpayers are now subject to it than originally envisioned at the time of its enactment in 1969 (and, indeed, than after any of its several modifications over the years). As such, it has been discussed and criticized in the press and by tax professionals and academics, most recently in Tax Notes by four former Internal Revenue Service commissioners who advocated scrapping it entirely. The criticism has questioned the wisdom of the inadvertent expansion of the AMT in coverage, that is, the number of taxpayers who will …
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Faculty Scholarship
No abstract provided.
The U.S. Consumption Tax: Evolution, Not Revolution, Daniel S. Goldberg
The U.S. Consumption Tax: Evolution, Not Revolution, Daniel S. Goldberg
Faculty Scholarship
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1) consumed income, (2) yield exemption, and (3) point-of-sale taxation. Under the consumed income tax model of consumption tax, the individual taxpayer includes all items of income, both from labor and from capital, in its tax base, and then subtracts or deducts the portion of that income that he saves or invests. The resulting …
Tax Code Section 527 Groups Not An End-Run Around Mccain-Feingold, Edward B. Foley, Donald B. Tobin
Tax Code Section 527 Groups Not An End-Run Around Mccain-Feingold, Edward B. Foley, Donald B. Tobin
Faculty Scholarship
This article ... will analyze both the statutory and constitutional questions concerning whether 527organizations are ‘‘political committees’’ under FECA and thus subject to the $5,000 cap on the contributions they receive from each donor. The article will also consider whether other forms of tax-exempt organizations besides 527s—most notably so-called 501(c)(4) organizations—provide an alternative means of circumventing this $5,000 contribution limit.
Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin
Anonymous Speech And Section 527 Of The Internal Revenue Code, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Campaign Finance Disclosure And Section 527 Of The Code: A Look At The District Court's Opinion In National Federation Of Republican Assemblies, Donald B. Tobin
Campaign Finance Disclosure And Section 527 Of The Code: A Look At The District Court's Opinion In National Federation Of Republican Assemblies, Donald B. Tobin
Faculty Scholarship
This report examines the decision of the U.S. District Court for the Southern District of Alabama in National Federation of Republican Assemblies v. United States, which dealt with section 527 political organizations.
Choice Of Entity For A Venture Capital Start-Up: The Myth Of Incorporation, Daniel S. Goldberg
Choice Of Entity For A Venture Capital Start-Up: The Myth Of Incorporation, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Nonrecourse Debt In Excess Of Fair Market Value: The Confluence Of Basis, Realization, Subchapter K And The Need For Consistency, Daniel S. Goldberg
Nonrecourse Debt In Excess Of Fair Market Value: The Confluence Of Basis, Realization, Subchapter K And The Need For Consistency, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Government Precommitment To Tax Incentive Subsidies: The Impact Of United States V. Winstar Corp. On Retroactive Tax Legislation, Daniel S. Goldberg
Government Precommitment To Tax Incentive Subsidies: The Impact Of United States V. Winstar Corp. On Retroactive Tax Legislation, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
A Comparatve Analysis Of Southeastern States' Income Tax Treatment Of Exporters, Ernest P. Larkins, Jorge Martinez-Vazquez, John J. Masselli
A Comparatve Analysis Of Southeastern States' Income Tax Treatment Of Exporters, Ernest P. Larkins, Jorge Martinez-Vazquez, John J. Masselli
Maryland Journal of International Law
No abstract provided.
Less Is More: A Move Toward Sanity In The Budget Process, Donald B. Tobin
Less Is More: A Move Toward Sanity In The Budget Process, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs
Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs
Faculty Scholarship
This article describes a race-neutral policy proposal designed to increase business formation and success rates for young urban African Americans. The proposal suggests using local governments' taxing authority, in a manner analogous to tax increment financing, to create financial incentives for successful small business owners to employ, and then mentor and train as business owners, young urban entrepreneurs from deteriorating neighborhoods. The amount of financial incentive varies directly with financial success of protégés and requires the transfer of some of the mentor’s social (reputational) capital to the protégé. Business activity has created wealth and economic mobility for other ethnic groups, …
The Tax Treatment Of Limited Liability Companies: Law In Search Of Policy, Daniel S. Goldberg
The Tax Treatment Of Limited Liability Companies: Law In Search Of Policy, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel S. Goldberg
Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Tax Court Revisits The Golsen Rule: Lardas V. Commissioner, Donald B. Tobin
The Tax Court Revisits The Golsen Rule: Lardas V. Commissioner, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Cheek V. United States: Finally, A Precise Definition Of The Willfulness Requirement In Federal Tax Crimes, Dwight W. Stone Ii
Cheek V. United States: Finally, A Precise Definition Of The Willfulness Requirement In Federal Tax Crimes, Dwight W. Stone Ii
Maryland Law Review
No abstract provided.
Recent Approaches To The Trade Or Business Requirement Of Section 174: Unauthorized Snow Removal, Daniel S. Goldberg
Recent Approaches To The Trade Or Business Requirement Of Section 174: Unauthorized Snow Removal, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Passive Activity Loss Rules: Planning Considerations, Techniques, And A Foray Into Never-Never Land, Daniel S. Goldberg
The Passive Activity Loss Rules: Planning Considerations, Techniques, And A Foray Into Never-Never Land, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Interest Rate Swaps: Status Under Federal Tax And Securities Laws, Christopher Dean Olander, Cynthia L. Spell
Interest Rate Swaps: Status Under Federal Tax And Securities Laws, Christopher Dean Olander, Cynthia L. Spell
Maryland Law Review
No abstract provided.
The Tax Effects Of A Shareholder's Post-Incorporation Sale Of Stock: A Reappraisal, Robert I. Keller
The Tax Effects Of A Shareholder's Post-Incorporation Sale Of Stock: A Reappraisal, Robert I. Keller
Faculty Scholarship
No abstract provided.
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Interest Elements In Tax Planning, Daniel S. Goldberg
Interest Elements In Tax Planning, Daniel S. Goldberg
Faculty Scholarship
This article discusses how interest has been and is being used in tax planning. The tax planning techniques using interest include charging too little interest or none at all, recalssifying interest as principal and allocating interest among time periods to optimize the tax consequences to the parties. The issues raised by these tax planning techniques go to the heart of the tax system. They suggest inadequacies in the development of the case law and in conventional tax thinking. The unifying principal is the divergence between the possible tax consequences and the clear economic consequences of each of the transactions. The …
Fair Market Value In The Tax Law: Replacement Value Or Liquidation Value, Daniel S. Goldberg
Fair Market Value In The Tax Law: Replacement Value Or Liquidation Value, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Open Transaction Treatment For Deferred Payment Sales After The Installment Sales Act Of 1980, Daniel S. Goldberg
Open Transaction Treatment For Deferred Payment Sales After The Installment Sales Act Of 1980, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.