Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation-State and Local (27)
- Taxation-Federal Estate and Gift (23)
- Taxation-Federal (20)
- Property Law and Real Estate (10)
- Business Organizations Law (8)
-
- Constitutional Law (6)
- Estates and Trusts (6)
- Jurisdiction (6)
- Commercial Law (5)
- Health Law and Policy (5)
- Labor and Employment Law (5)
- Law and Economics (5)
- Banking and Finance Law (4)
- Criminal Law (4)
- Family Law (4)
- Law and Society (4)
- Securities Law (4)
- Courts (3)
- Education Law (3)
- Housing Law (3)
- Insurance Law (3)
- Transportation Law (3)
- Bankruptcy Law (2)
- Contracts (2)
- International Law (2)
- Internet Law (2)
- Legal Profession (2)
- Legislation (2)
- Keyword
-
- Taxation (33)
- Income tax (15)
- Internal Revenue Code (14)
- Income Tax (12)
- Federal Income Tax (10)
-
- Inheritance estate and gift taxes (10)
- Book Review (9)
- IRS (8)
- Indiana (8)
- Taxation -- United States (8)
- Income tax -- Deductions -- United States (6)
- Inheritance Tax (5)
- Jurisdiction (5)
- Multiple Taxation (5)
- Constitutional Law (4)
- Property Tax (4)
- State Taxation (4)
- TCJA (4)
- Tax Court (4)
- Bankruptcy (3)
- Collector v. Day (3)
- Corporate taxes (3)
- Eisner v. Macomber (3)
- Estate Tax (3)
- Excise taxes (3)
- Federal Taxation (3)
- Gifts (3)
- Housing (3)
- Income (3)
- Income tax -- Individual -- United States (3)
Articles 31 - 60 of 181
Full-Text Articles in Tax Law
Does The Constitutional Norm Of Separation Of Church And State Justify The Denial Of Tax Exemption To Churches That Engage In Partisan Political Speech, Johnny Rex Buckles
Does The Constitutional Norm Of Separation Of Church And State Justify The Denial Of Tax Exemption To Churches That Engage In Partisan Political Speech, Johnny Rex Buckles
Indiana Law Journal
No abstract provided.
Finding The "Income" In "Income Tax": A Look At Murphy V. Lr.S. And An Attempt To Pick Up Pieces Of Glenshaw Glass, Matthew J. O'Connor
Finding The "Income" In "Income Tax": A Look At Murphy V. Lr.S. And An Attempt To Pick Up Pieces Of Glenshaw Glass, Matthew J. O'Connor
Indiana Law Journal
No abstract provided.
Mergers, Taxes, And Historical Materialism, Ajay K. Mehrotra
Mergers, Taxes, And Historical Materialism, Ajay K. Mehrotra
Indiana Law Journal
In the last few years, corporate mergers and acquisitions witnessed explosive growth. Although more recent market conditions have halted the latest merger movement, scholars and commentators have used the earlier rise in merger activity to reevaluate the preferential tax treatment granted to those mergers and acquisitions that fall under the U.S. tax law's definition of a corporate "reorganization. " Under the current Internal Revenue Code, neither shareholders nor corporations recognize gain or loss on the exchange of stock or securities in transactions that qualify as a "corporate reorganization." The significance of this tax rule raises a central question: why does …
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And Section 164 Of The Tax Code, Brian Galle
A Republic Of The Mind: Cognitive Biases, Fiscal Federalism, And Section 164 Of The Tax Code, Brian Galle
Indiana Law Journal
No abstract provided.
Halos, Billboards, And The Taxation Of Charitable Sponsorships, Ethan G. Stone
Halos, Billboards, And The Taxation Of Charitable Sponsorships, Ethan G. Stone
Indiana Law Journal
No abstract provided.
Debunking The Basis Myth Under The Income Tax, Joseph M. Dodge, Jay A. Soled
Debunking The Basis Myth Under The Income Tax, Joseph M. Dodge, Jay A. Soled
Indiana Law Journal
Tax basis is one of the most important, yet least studied, aspects of the income tax. This analysis calls attention to its importance and argues that taxpayers have the motivation, opportunity, and means to inflate the tax basis they have in their assets and, in some cases, to avoid the reporting of gains. We discuss the likely causes of these phenomena, estimate the probable revenue loss, and propose appropriate reforms.
The Community Income Theory Of The Charitable Contributions Deduction, Johnny Rex Buckles
The Community Income Theory Of The Charitable Contributions Deduction, Johnny Rex Buckles
Indiana Law Journal
The charitable contributions deduction, a longstanding yet controversial feature of the Internal Revenue Code, has been justified under subsidy theories and tax-base theories. Focusing on the latter, this Article presents and explains a new tax-base theory in support of the charitable contributions deduction-the community income theory. This theory posits that some income, designated as "community income, " is properly excluded from the personal income tax base because it is more naturally attributed to the community than to the individual members of the community. Adopting the presumption that the community generally should be treated as a tax exempt entity, this Article …
Reconsidering The Nondelegation Doctrine: Universal Service, The Power To Tax, And The Ratification Doctrine, Ronald J. Krotoszynski Jr.
Reconsidering The Nondelegation Doctrine: Universal Service, The Power To Tax, And The Ratification Doctrine, Ronald J. Krotoszynski Jr.
Indiana Law Journal
No abstract provided.
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Indiana Law Journal
No abstract provided.
Reconsidering The Mythical Advantages Of Cohabitation: Why Marriage Is More Efficient Than Cohabitation, Eric P. Voigt
Reconsidering The Mythical Advantages Of Cohabitation: Why Marriage Is More Efficient Than Cohabitation, Eric P. Voigt
Indiana Law Journal
No abstract provided.
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery
Indiana Law Journal
The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …
After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The- Entireties Interests, Steve R. Johnson
After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The- Entireties Interests, Steve R. Johnson
Indiana Law Journal
No abstract provided.
Tax Liens, Tax Sales, And Due Process, Frank S. Alexander
Tax Liens, Tax Sales, And Due Process, Frank S. Alexander
Indiana Law Journal
No abstract provided.
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Taxation-Constitutionality Of Indiana Gross Income Tax Act
Indiana Law Journal
No abstract provided.
Taxation, Allison Dunham
The Taxpayer's Third Personality: Comments On Redlark V. Commissioner, William D. Popkin
The Taxpayer's Third Personality: Comments On Redlark V. Commissioner, William D. Popkin
Indiana Law Journal
No abstract provided.
The Use Of Penalty Clauses In Location Incentive Agreements, Matthew T. Furton
The Use Of Penalty Clauses In Location Incentive Agreements, Matthew T. Furton
Indiana Law Journal
No abstract provided.
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser
Indiana Law Journal
No abstract provided.
Ferc-Sec Overlapping Jurisdiction And The Ohio Power Litigation: A Loss For Ratepayers, Gary D. Levenson
Ferc-Sec Overlapping Jurisdiction And The Ohio Power Litigation: A Loss For Ratepayers, Gary D. Levenson
Indiana Law Journal
No abstract provided.
Food For Thought And Thoughts About Food: Can Meals And Lodging Provided To Domestic Servants Be For The Convenience Of The Employers?, Erik M. Jensen
Food For Thought And Thoughts About Food: Can Meals And Lodging Provided To Domestic Servants Be For The Convenience Of The Employers?, Erik M. Jensen
Indiana Law Journal
No abstract provided.
Corporate Regulation And The Origins Of The Corporate Income Tax, Marjorie E. Kornhauser
Corporate Regulation And The Origins Of The Corporate Income Tax, Marjorie E. Kornhauser
Indiana Law Journal
No abstract provided.
Tax Incentives For Investment: A Free Market Future Versus Our Pork Barrel Past, Jb Mccombs
Tax Incentives For Investment: A Free Market Future Versus Our Pork Barrel Past, Jb Mccombs
Indiana Law Journal
No abstract provided.
Disguised Sales Between Partners And Partnerships: Section 707 And The Forthcoming Regulations, Karen C. Burke
Disguised Sales Between Partners And Partnerships: Section 707 And The Forthcoming Regulations, Karen C. Burke
Indiana Law Journal
No abstract provided.
Exempt Organization Advocacy: Matching The Rules To The Rationales, Chisolm B. Laura
Exempt Organization Advocacy: Matching The Rules To The Rationales, Chisolm B. Laura
Indiana Law Journal
No abstract provided.
Section 183 Of The Internal Revenue Code: The Need For Statutory Reform, Joseph H. Marxer
Section 183 Of The Internal Revenue Code: The Need For Statutory Reform, Joseph H. Marxer
Indiana Law Journal
No abstract provided.
Tax Ideals In The Real World: A Comment On Professor Strnad's Approach To Tax Fairness, William D. Popkin
Tax Ideals In The Real World: A Comment On Professor Strnad's Approach To Tax Fairness, William D. Popkin
Indiana Law Journal
No abstract provided.
Tax Timing And The Haig-Simons Ideal: A Rejoinder To Professor Popkin, Jeff Strnad
Tax Timing And The Haig-Simons Ideal: A Rejoinder To Professor Popkin, Jeff Strnad
Indiana Law Journal
No abstract provided.
Corporate Charitable Contributions: Expanding The Judicial Analysis In A Post-Economic Recovery Act World, Kenneth J. Yerkes
Corporate Charitable Contributions: Expanding The Judicial Analysis In A Post-Economic Recovery Act World, Kenneth J. Yerkes
Indiana Law Journal
No abstract provided.
The Taxation Of Borrowing, William D. Popkin
The Taxation Of Borrowing, William D. Popkin
Indiana Law Journal
No abstract provided.
Defining Taxable Consumption: A Comment On Personal Insurance Premiums, William D. Popkin
Defining Taxable Consumption: A Comment On Personal Insurance Premiums, William D. Popkin
Indiana Law Journal
No abstract provided.