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Articles 31 - 48 of 48
Full-Text Articles in Tax Law
‘More Loophole Than Law’: A Case For The Repeal Of I.R.C. § 527, Mark E. Schlegel
‘More Loophole Than Law’: A Case For The Repeal Of I.R.C. § 527, Mark E. Schlegel
ExpressO
This note advocates the repeal of I.R.C. § 527, which provides a tax exemption for organizations involved in election-related activity. The groups which operated under § 527 in the 2004 election include the Swift Boat Veterans for Truth, MoveOn.org, and American Coming Together. The note discusses how § 527 escaped regulation under both the Federal Election Campaign Act of 1971 and the Bipartisan Campaign Reform Act of 2002 (popularly known as McCain-Feingold). It examines the political reasons why the Federal Election Commission has not attempted to reform § 527. As a result, 527 groups have acted largely without federal oversight …
What Is Fiscal Responsibility? Long-Term Deficits, Generational Accounting, And Capital Budgeting, Neil H. Buchanan
What Is Fiscal Responsibility? Long-Term Deficits, Generational Accounting, And Capital Budgeting, Neil H. Buchanan
Rutgers Law School (Newark) Faculty Papers
This article assesses three basic approaches to assessing the future effects of the government’s fiscal policies: traditional measures of the deficit, measures associated with Generational Accounting, and measures derived from applying Capital Budgeting to the federal accounts. I conclude that Capital Budgeting is the best of the three approaches and that Generational Accounting is the least helpful. Acknowledging that there might be some value in learning what we can from a variety of approaches to analyzing fiscal policy, I nevertheless conclude that Generational Accounting is actually a misleading or--at best--empty measure of future fiscal developments. The best approach to providing …
Supermajority Provisions, Guinn V. Legislature And A Flawed Constitutional Structure, Steve R. Johnson
Supermajority Provisions, Guinn V. Legislature And A Flawed Constitutional Structure, Steve R. Johnson
Nevada Law Journal
No abstract provided.
Taxation, Craig D. Bell
Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley
Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley
UF Law Faculty Publications
Lawmakers and their staffs, in drafting tax legislation, often resemble Prince Charming looking for Cinderella with that glass slipper in hand -- rather than start from scratch and draft a completely new tax provision. It is frequently easier, faster, and more reassuring to taxpayers and tax practitioners to use an existing statute or approach and simply amend it slightly to make it fit the need of the new provision. However, problems can arise from this approach.
In the original Grimm Brothers' version of the Cinderella story, for example, the wicked stepsisters were each so anxious to be the chosen one …
The American Dream In Legislation: The Role Of Popular Symbols In Wealth Tax Policy, William S. Blatt
The American Dream In Legislation: The Role Of Popular Symbols In Wealth Tax Policy, William S. Blatt
Articles
No abstract provided.
Assessing The Limited Liability Company, Wayne M. Gazur, Neil M. Goff
Assessing The Limited Liability Company, Wayne M. Gazur, Neil M. Goff
Publications
The limited liability company is one of the newest forms of business organization. This form combines the limited liability of a corporation with the tax benefits normally associated with a partnership. The authors examine various implications and ramifications of this organizational form.
Tax Legislation, Mark A. Stach
Taxation, Wendel B. Turner
Taxation, Charles D. Dunbar
Survey Of Developments In West Virginia Law: 1976
Survey Of Developments In West Virginia Law: 1976
West Virginia Law Review
No abstract provided.
Tax Shelters Under The Tax Reform Act Of 1976, Lawrence J. Lee
Tax Shelters Under The Tax Reform Act Of 1976, Lawrence J. Lee
Villanova Law Review (1956 - )
No abstract provided.
The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
Fordham Urban Law Journal
In 1968 the section of Taxation of the American Bar Association proposed an amendment to the Internal Revenue Code of 1954 to provide for a small claims division in the United States Tax Court. Such a division was thought to be a necessary alternative to the often expensive and time consuming tax litigation procedure in the Tax Court, the Court of Claims, and the district court. Congress adopted the proposal and it was incorporated into the Tax Reform Act of 1969. This Note will discuss the proceedings of bringing suit in the Small Tax Case Division and will propose ways …
Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola
Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola
Villanova Law Review (1956 - )
No abstract provided.
Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff
Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff
Villanova Law Review (1956 - )
No abstract provided.
Crane's Basis: A Reappraisal Of The Crane Decision And Its Effect On The Concept Of Basis, Kenneth L. Gross
Crane's Basis: A Reappraisal Of The Crane Decision And Its Effect On The Concept Of Basis, Kenneth L. Gross
Villanova Law Review (1956 - )
No abstract provided.
Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd
Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd
William & Mary Law Review
No abstract provided.
Ley De Impuestos, República De Cuba. Senado
Ley De Impuestos, República De Cuba. Senado
Mario Diaz Cruz Pamphlets
De 1 de Julio, 1920 y Reglamentos para su Aplicación de 4 y 30 de Septiembre, 1920.
At the head of the title: Cámara de Comercio, Industria y Navegación de la Isla de Cuba.