Tax Law Commons^™

Qualified And Nonqualified Deferred Compensation Plans In Small Businesses: Creative Uses And Problem Solving (Powerpoint), Richard C. Mapp Iii, John M. Peterson, Robert Q. Johnson

William & Mary Annual Tax Conference

No abstract provided.

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe

William & Mary Annual Tax Conference

No abstract provided.

Partnership Character Planning Before And After The Audit, Steven R. Schneider, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.

A Primer On Able Accounts, Christopher T. Mcgee, G. Alisa Ferguson

University of Richmond Law Review

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the laws

affecting Virginia state and local taxation. Each section covers

legislative activity, judicial decisions, and selected opinions or

pronouncements from the Virginia Tax Department (the "Tax

Department") and the Virginia Attorney General over the past

year.

2017 Tax Conference Speakers

William & Mary Annual Tax Conference

No abstract provided.

Corporate Tax Developments: Tax Reform And Beyond (Power Point), Lisa M. Zarlenga, Cameron Arterton

William & Mary Annual Tax Conference

No abstract provided.

Resolving Identity Theft Issues, Diana Leyden, Keith Fogg, Craig D. Bell

William & Mary Annual Tax Conference

No abstract provided.

Like-Kind Exchanges And Avoiding Dealer Status (Powerpoint), Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.

End The Bloody Taxation: Seeing Red On The Unconstitutional Tax On Tampons, Victoria Hartman

Northwestern University Law Review

Why was there so much activism in the United States, and across the world, to end the tampon tax in 2016? This Note situates the movement to end the tampon tax within a broader history of feminist activism related to tampons and menstruation. It also analyzes the constitutional dimensions of the tax on feminine hygiene products and serves as a litigation guide for plaintiffs claiming that a state, city, or county sales tax on feminine hygiene products violates the Equal Protection Clause. Lastly, this Note demonstrates the hardships women face paying this tax and encourages state legislatures and city councils …

Show Me The Money: Legal And Prudential Considerations For Religious Organizations Participating In Fund Raising Ventures, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.

Federal Tax Code Restrictions On Church Political Activity, Deirdre Dessingue Halloran, Kevin M. Kearney

The Catholic Lawyer

No abstract provided.

Are Taxes Converging?, Reuven S. Avi-Yonah, Gianluca Mazzoni

Law & Economics Working Papers

Eduardo Baistrocchi’s outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis on one of the most important debates over international tax scholarship across the last decades, that is, whether an international tax regime exists and is binding upon states as a matter of customary international law.

Asset Management Strategies Revisited, Charles P. Reynolds, Daniel J. Wintz, Dierdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.

Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings

The Catholic Lawyer

No abstract provided.

Taxation And Doing Business In Indian Country, Erik M. Jensen

Maine Law Review

Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This …

Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld

The Catholic Lawyer

No abstract provided.

Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi

The Catholic Lawyer

No abstract provided.

Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel

Maine Law Review

Cynthia Rowe is currently serving a life sentence in prison for the shooting death of her brother-in-law. While she may have lost her criminal case, at least Rowe came away victorious in the recent Tax Court decision, Rowe v. Commissioner, in which she was awarded the earned income tax credit (EITC) over the objection of the Internal Revenue Service (Service or IRS). Unfortunately, her victory comes at the expense of sound legal analysis and public policy. Despite the efforts of Congress to ensure that the benefit of the EITC is given only to those who need it most by imposing …

Ubit Update, Deirdre Dessingue Halloran

The Catholic Lawyer

No abstract provided.

Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought

The Catholic Lawyer

No abstract provided.

The Technology Requirements Of The First Electronic Monitoring Agreement In U.S. For Zappers, Richard Thompson Ainsworth, Robert Chicoine

Faculty Scholarship

On August 30, 2017, a plea was entered in the case of case of State of Washington v. Wong, Wash. Super. Ct., No. 16-1-00179-0, and as a result the first electronic monitoring agreement of sales transactions in the US (the “Monitoring Agreement”) was legislatively imposed on a retail business.

The Monitoring Agreement was negotiated between the State of Washington Department of Revenue (the “WA DOR”) and the taxpayer over a period of several months and is comprised of two parts: the basic agreement, which covered the obligations and rights of the parties, and an appendix, which defines the scope of …

Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld

Maine Law Review

The Earned Income Tax Credit (EITC) is meant to help low-income, working taxpayers and their families by providing a refundable tax credit. In healthy economic times, the EITC is relied upon to pull low-income taxpayers and their children out of poverty. However, we are facing the toughest economic climate in decades. In September 2009, unemployment was reported to be at 9.7 percent. While the economic outlook has begun to show signs of improvement, the unemployment rate for February 2010 remained at 9.7 percent. Even when improvement starts, the turnaround will not be overnight. In this economic climate, the EITC becomes …

The Enforcement Of Irs Summonses And Section 7609, Madeline Tusa

St. John's Law Review

(Excerpt)

This Note argues that because the Tenth Circuit decision ignores important policy concerns dealing with the efficiency of the IRS, failing to comply with notice requirements under Section 7609(a) should be analyzed under the totality of the circumstances standard. Part I discusses the history and development of Section 7609(a) and notice requirements for third-party summonses in IRS investigations. Part II outlines the general requirements for the enforcement of an IRS summons and how Section 7609(a) is analyzed in light of those requirements. Part III discusses the current circuit split and the significance of each respective court’s holdings and reasoning. …

Abuses In The Area Of Charitable Solicitation, Robert I. Brauer

The Catholic Lawyer

No abstract provided.

Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan

The Catholic Lawyer

No abstract provided.

Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah

Law & Economics Working Papers

The “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”) released by the “Big Six” group of Treasury, White House and Congressional leaders on September 27 has been the focus of a lot of commentary. Most of the comments have focused on the distributive aspects of the plan and on the proposed rate structure, as well as the impact on revenues and the federal deficit. In this comment, I plan to focus instead on the structural aspects of the plan and in particular on the various new lines that it draws, because these are more likely to be lasting.

Ogc Issues Roundtable, Deirdre Halloran

The Catholic Lawyer

No abstract provided.

Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li

Commissioned Reports, Studies and Public Policy Documents

I am a tenured professor at Osgoode Hall Law School of York University, teaching and researching in the area of tax law. I am the lead author of Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie, 2017) and International Taxation in Canada (3rd ed.) (Li, Cockfield and Wilkie, 2014). I am also the lead editor of Income Tax at 100 Years (Li, Wilkie and Chapman, 2017). I am a member of Panel of Experts Reviewing Federal Tax Expenditures (the Expert Panel) (http://www.fin.gc.ca/access/tt-it/rfte-edff-eng.asp), but was not involved in drafting the consultation paper on Tax Planning Using Private …