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Articles 91 - 120 of 147
Full-Text Articles in Taxation-Federal
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.
The New Rollover Rules And Twenty Percent Withholding Tax On Pension Distributions: Does Good Pension Policy Favor Their Repeal?, Leandra Lederman
The New Rollover Rules And Twenty Percent Withholding Tax On Pension Distributions: Does Good Pension Policy Favor Their Repeal?, Leandra Lederman
Articles by Maurer Faculty
No abstract provided.
Redemptions Incident To Divorce: Reconciling Section 1041 And General Tax Principles, Leandra Lederman
Redemptions Incident To Divorce: Reconciling Section 1041 And General Tax Principles, Leandra Lederman
Articles by Maurer Faculty
No abstract provided.
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Articles by Maurer Faculty
No abstract provided.
Commentary: The Tax Legislative Process -- A Critical Need, William D. Popkin
Commentary: The Tax Legislative Process -- A Critical Need, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
The Taxpayer's Duty Of Consistency, Steve R. Johnson
The Taxpayer's Duty Of Consistency, Steve R. Johnson
Articles by Maurer Faculty
No abstract provided.
Who Should Pay The Corporate Tax In A Flat Tax World?, Rebecca S. Rudnick
Who Should Pay The Corporate Tax In A Flat Tax World?, Rebecca S. Rudnick
Articles by Maurer Faculty
This article reviews the corporate tax system within the context of the historical bias and current effects of the current system of taxation of corporations and shareholders. Drawing on public finance theory, financial markets microstructure research, and perspectives on corporate governance, Professor Rudnick proposes a profits tax on the liquid equity of firms. She finds this to be a normative rationale for a double tax system under optimal tax principles due to the inelasticity of demand for and supply of liquidity and the economic rent it produces. The value of liquidity in different capital markets is the crucial determinate. Under …
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.
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Equitable Adjustments: A Survey And Analysis Of Precedents And Practice, Michael D. Carrico, John T. Bondurant
Equitable Adjustments: A Survey And Analysis Of Precedents And Practice, Michael D. Carrico, John T. Bondurant
Articles by Maurer Faculty
No abstract provided.
The Deep Structure Of Capital Gains, William D. Popkin
The Deep Structure Of Capital Gains, William D. Popkin
Articles by Maurer Faculty
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fully in a single year for income earned over a number of previous years. This Article argues that the tax preference for capital gains was intended to provide economic incentives by encouraging transferability, risk, and investment, not to achieve equity by a crude form of income averaging. This Article critically evaluates judicial doctrine in light of these economic policies and concludes that courts have not effectively bridged the gap between policy and the statutory language and structure. The author explains how the tax …
The Taxation Of Employee Fringe Benefits, William D. Popkin
The Taxation Of Employee Fringe Benefits, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Taxation Of Foreign-Earned Income In Kind: Henry Taxpayer Goes To Japan, Carole Silver Adler
Taxation Of Foreign-Earned Income In Kind: Henry Taxpayer Goes To Japan, Carole Silver Adler
Indiana Law Journal
No abstract provided.
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Articles by Maurer Faculty
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits a deduction for business expenses, also to permit a two-worker family to deduct that part of their transportation costs and living expenses attributable to a second job. After tracing the current state of the law, he contends that the implicit assumption of the Code-that married taxpayers live together and constitute a single consumption unit-should allow deduction of some commuting costs and living expenses, much as a single taxpayer is allowed a deduction for transportation to and living expenses at a secondary place of business. Last, …
New Incentives For Middle Class Philanthropy: Radical Funding For The Public Good, Samuel M. Loescher
New Incentives For Middle Class Philanthropy: Radical Funding For The Public Good, Samuel M. Loescher
IUSTITIA
The recent expansions in membership and budget of the American Civil Liberties Union and, even more dramatically, the explosive funding by mail of newly-founded Common Cause and Public Citizen, all suggest the presence of evolutionary forces at work in the American political economy that are encouraging a renewal of middle class associations to monitor powerful institutions and to advocate in behalf of the relatively powerless.
The rash of whistle-blowing disclosures of citizen professionals which have alerted us to the multi-billion dollar wastage on C-5As and attack carriers, the existence of My-Lais, the military assemblage of dossiers on 30 million civilians, …
The Negative Income Tax: An Alternative Solution, William D. Popkin
The Negative Income Tax: An Alternative Solution, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Davis V. United States: A Victory For Congressional Intent In The Federal Income Laws, James D. Kemper
Davis V. United States: A Victory For Congressional Intent In The Federal Income Laws, James D. Kemper
Indiana Law Journal
No abstract provided.
A Critique Of The Rule-Making Process In Federal Income Tax Law With Special Reference To Conglomerate Acquisitions, William D. Popkin
A Critique Of The Rule-Making Process In Federal Income Tax Law With Special Reference To Conglomerate Acquisitions, William D. Popkin
Indiana Law Journal
No abstract provided.
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Administration Of A Negative Income Tax, William D. Popkin
Administration Of A Negative Income Tax, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Federal Income Tax-Liquidation-Re-Incorporation: The Current Approach And A Proposed Alternative, A. Ennis Dale
Federal Income Tax-Liquidation-Re-Incorporation: The Current Approach And A Proposed Alternative, A. Ennis Dale
Indiana Law Journal
No abstract provided.
Tax Treatment Of Condemnation Proceeds: An Analysis And Some Proposals For Reform, A. James Barnes, Jonathan A. Small
Tax Treatment Of Condemnation Proceeds: An Analysis And Some Proposals For Reform, A. James Barnes, Jonathan A. Small
Articles by Maurer Faculty
No abstract provided.
Anticipation Of Income, Paul A. Teschner
Taxation Of Foreign Incorporated Pocketbooks With Nonresident Alien Shareholders, William D. Popkin
Taxation Of Foreign Incorporated Pocketbooks With Nonresident Alien Shareholders, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Purchased Executory Contracts And The Federal Income Tax
Purchased Executory Contracts And The Federal Income Tax
Indiana Law Journal
No abstract provided.
Federal Taxation Of Life Insurance Wealth, R. Dale Swihart
Federal Taxation Of Life Insurance Wealth, R. Dale Swihart
Indiana Law Journal
No abstract provided.
Book Review. Cases And Materials On Federal Taxation, 5th Ed. By Erwin N. Griswold, William W. Oliver
Book Review. Cases And Materials On Federal Taxation, 5th Ed. By Erwin N. Griswold, William W. Oliver
Articles by Maurer Faculty
No abstract provided.
Income Tax Differentials: A Symposium, Willard H. Pedrick
Income Tax Differentials: A Symposium, Willard H. Pedrick
Indiana Law Journal
No abstract provided.
Elections And Discretions Under The Code: The Executor's Dilemma, Byron E. Bronston
Elections And Discretions Under The Code: The Executor's Dilemma, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.