Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (15)
- Taxation-Transnational (11)
- Banking and Finance Law (10)
- Constitutional Law (9)
- Bankruptcy Law (8)
-
- Law and Economics (8)
- Entertainment, Arts, and Sports Law (7)
- Legal Profession (7)
- Securities Law (6)
- Taxation-State and Local (6)
- Comparative and Foreign Law (5)
- Contracts (5)
- First Amendment (5)
- Jurisprudence (5)
- Legal Ethics and Professional Responsibility (5)
- Courts (4)
- Intellectual Property Law (4)
- International Law (4)
- Communications Law (3)
- Food and Drug Law (3)
- Housing Law (3)
- Law and Society (3)
- Science and Technology Law (3)
- Administrative Law (2)
- Dispute Resolution and Arbitration (2)
- Environmental Law (2)
- Estates and Trusts (2)
- Jurisdiction (2)
- Keyword
-
- Taxation (8)
- Taxation--Federal (8)
- Banking and Finance Law (3)
- Legal Profession (3)
- Bankruptcy (2)
-
- Bankruptcy Law (2)
- Financial Law (2)
- Legal Practice and Procedure (2)
- 20 N.Y.C.R.R. § 132.18 (1)
- 20 N.Y.C.R.R. § 132.4(b) (1)
- Apportionment (1)
- Attorneys (1)
- Attorneys' Fees (1)
- Blockchain (1)
- Business Practice and Procedure (1)
- Business and the Law (1)
- COVID-19 (1)
- Cloud Computing (1)
- Communications Law (1)
- Comparative and Foreign Law (1)
- Computers (1)
- Congress (1)
- Constitutional Law (1)
- Consumption tax (1)
- Contracts (1)
- Convenience of the employer (1)
- Courts (1)
- Cryptocurrency (1)
- DST (1)
- Digital advertising tax (1)
- Publication Year
- Publication
- Publication Type
Articles 31 - 60 of 71
Full-Text Articles in Taxation-Federal
The Bankruptcy Hegemon: Section 524(A) And Its Effect On State And Federal Comity, Benjamin Margulis
The Bankruptcy Hegemon: Section 524(A) And Its Effect On State And Federal Comity, Benjamin Margulis
Cardozo Law Review
No abstract provided.
Reinvigorating Nonprofit Directors' Duty Of Obedience, Jeremy Benjamin
Reinvigorating Nonprofit Directors' Duty Of Obedience, Jeremy Benjamin
Cardozo Law Review
No abstract provided.
Originalism's Expiration Date, Adam M. Samaha
Originalism's Expiration Date, Adam M. Samaha
Cardozo Law Review
The Constitution of the United States declares itself supreme law, but even the amended document is ancient. By 2008, the predicted age of a randomly selected word in this text reached 178 years. The judiciary, for its part, might not interpret the text until decades after ratification. For Article V amendments, the average lag between ratification and Supreme Court interpretation has been about 40 years. The question is how these features of our supreme law might influence the choice of interpretive method and, ultimately, constitutional decision-making. In particular, some scholars indicate that originalism may be a strong force in adjudication …
A Taxing Statute: Costly Conjuncts And Their Logical Fallout, Timothy Deering
A Taxing Statute: Costly Conjuncts And Their Logical Fallout, Timothy Deering
Cardozo Public Law, Policy & Ethics Journal
The note critiques the judicial interpretation of the Telephone Excise Tax statute, arguing that courts misapplied the conjunction "and" and the term "varies," leading to flawed rulings. It contends that "and" should not always be interpreted as requiring both conditions (conjunctive) but can sometimes mean "or" (disjunctive) in legal contexts. The author emphasizes the importance of logical precision in statutory interpretation to prevent inconsistent outcomes and unintended financial consequences, such as significant revenue losses for the government.
Sarbanes-Oxley: The Evidence Regarding The Impact Of Sox 404, Robert Prentice
Sarbanes-Oxley: The Evidence Regarding The Impact Of Sox 404, Robert Prentice
Cardozo Law Review
No abstract provided.
A Tax Lawyer's Perspective On Section 527 Organizations, Gregg D. Polsky
A Tax Lawyer's Perspective On Section 527 Organizations, Gregg D. Polsky
Cardozo Law Review
No abstract provided.
The Internal Revenue Service And Alternative Dispute Resolution: Moving From Infancy To Legitimacy, David Parsly
The Internal Revenue Service And Alternative Dispute Resolution: Moving From Infancy To Legitimacy, David Parsly
Cardozo Journal of Conflict Resolution
As Alternative Dispute Resolution (ADR) attains greater acceptance in the American legal landscape, government sponsored ADR programs will grow in size, number, and significance. The Internal Revenue Service (IRS) provides a primary example of a governmental body experimenting and obtaining modestly successful results through the use of various dispute resolution mechanisms along the ADR spectrum. The purpose of this Note is to examine the types of ADR processes being implemented by the IRS, focusing specifically on how the IRS has pioneered each program by combining the unique exigencies of sound tax administration with the principles of negotiation, mediation, and arbitration. …
Regulating Professional Services Advertising: Current Constitutional Parameters And Issues Under The First Amendment Commercial Speech Doctrine, R. Michael Hoefges
Regulating Professional Services Advertising: Current Constitutional Parameters And Issues Under The First Amendment Commercial Speech Doctrine, R. Michael Hoefges
Cardozo Arts & Entertainment Law Journal
No abstract provided.
The Beginning Of The End To A Tax-Free Internet: Developing An E-Commerce Clause, Pamela Swidler
The Beginning Of The End To A Tax-Free Internet: Developing An E-Commerce Clause, Pamela Swidler
Cardozo Law Review
No abstract provided.
Property Tax Reassessment: Who Needs It?, Stewart E. Sterk, Mitchell L. Engler
Property Tax Reassessment: Who Needs It?, Stewart E. Sterk, Mitchell L. Engler
Articles
No abstract provided.
Public Law Limitations On Privatization Of Government Functions, Paul R. Verkuil
Public Law Limitations On Privatization Of Government Functions, Paul R. Verkuil
Articles
The privatization movement is on the verge of succeeding too well. The fact that some of what government does can be done better and cheaper by the private sector has gained such momentum that the public sector is sometimes seen as redundant or irrelevant. But the economist's make-or-buy choice simply fails to capture the full range of responsibilities that government faces in deciding whether to outsource a particular function to private contractors.
This Article illuminates the public dimension of government functions. By exploring the public-private distinction and relating it to constitutional, statutory, and administrative requirements, it structures an argument that …
Cuno: The Property Tax Issue, Edward A. Zelinsky
Cuno: The Property Tax Issue, Edward A. Zelinsky
Articles
The author criticizes the decision of the U.S. Court of Appeals for the Sixth Circuit in Cuno v. Daimler Chrysler Inc., in which the court ruled that Ohio's investment tax credit violated the U.S. Constitution's Commerce Clause. Zelinsky says the dormant Commerce Clause concept of nondiscrimination is overbroad and undefinable and should be abandoned. He hopes this decision will give the U.S. Supreme Court an opportunity to reassess the concept.
Do Tax Expenditures Create Framing Effects? Volunteer Firefighters, Property Tax Exemptions, And The Paradox Of Tax Expenditure Analysis, Edward A. Zelinsky
Do Tax Expenditures Create Framing Effects? Volunteer Firefighters, Property Tax Exemptions, And The Paradox Of Tax Expenditure Analysis, Edward A. Zelinsky
Articles
No abstract provided.
Should Governments Play Robin Hood? The Effects Of The Repeal Of The Estate Tax On Wealth Apportionment, Mark Bernstein
Should Governments Play Robin Hood? The Effects Of The Repeal Of The Estate Tax On Wealth Apportionment, Mark Bernstein
Cardozo Journal of International and Comparative Law
The note explores the debate surrounding wealth disparity and the effectiveness of taxes, such as the estate tax and net wealth tax, in addressing this issue. It examines the historical and contemporary arguments for and against these taxes, drawing comparisons between the U.S. and countries like Japan, Sweden, and Switzerland. The analysis highlights the tension between reducing wealth inequality and maintaining economic growth, ultimately suggesting that a well-structured net wealth tax could be a viable solution to both redistribute wealth and generate revenue.
The Traumatic Dimension In Law, David Gray Carlson
The Traumatic Dimension In Law, David Gray Carlson
Cardozo Law Review
No abstract provided.
Consolidated Groups Must Use A Separate Entity Approach When Reducing Tax Attributes In Bankruptcy, Natalie C. Khavulya-Maksin
Consolidated Groups Must Use A Separate Entity Approach When Reducing Tax Attributes In Bankruptcy, Natalie C. Khavulya-Maksin
Cardozo Law Review
No abstract provided.
The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky
The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky
Cardozo Law Review
No abstract provided.
Secrecy In Law And Science, Jack B. Weinstein, Catherine Wimberly
Secrecy In Law And Science, Jack B. Weinstein, Catherine Wimberly
Cardozo Law Review
No abstract provided.
Rulemaking, Michael Herz
Bringing Down The Bar: Accountants Challenge Meaning Of Unauthorized Practice, Susan B. Schwab
Bringing Down The Bar: Accountants Challenge Meaning Of Unauthorized Practice, Susan B. Schwab
Cardozo Law Review
No abstract provided.
Introduction To The Warren Buffett Symposium Papers, Lawrence A. Cunningham
Introduction To The Warren Buffett Symposium Papers, Lawrence A. Cunningham
Cardozo Law Review
No abstract provided.
The Essays Of Warren Buffett: Lessons For Corporate America, Lawrence A. Cunningham
The Essays Of Warren Buffett: Lessons For Corporate America, Lawrence A. Cunningham
Cardozo Law Review
No abstract provided.
The Human Corporation: Some Thoughts On Hume, Smith, And Buffett, Lawrence E. Mitchell
The Human Corporation: Some Thoughts On Hume, Smith, And Buffett, Lawrence E. Mitchell
Cardozo Law Review
No abstract provided.
Warren E. Buffett On Corporate Constituency Laws And Other Newfangled Ideas: An Imaginary Conversation, Bevis Longstreth
Warren E. Buffett On Corporate Constituency Laws And Other Newfangled Ideas: An Imaginary Conversation, Bevis Longstreth
Cardozo Law Review
No abstract provided.
Buffett, Corporate Objectives, And The Nature Of Sheep, Henry T.C. Hu
Buffett, Corporate Objectives, And The Nature Of Sheep, Henry T.C. Hu
Cardozo Law Review
No abstract provided.
Berkshire Hathaway's Uncommon Accounting, Edmund W. Kitch
Berkshire Hathaway's Uncommon Accounting, Edmund W. Kitch
Cardozo Law Review
No abstract provided.
Accounting In Favor Of Investors, Calvin H. Johnson
Accounting In Favor Of Investors, Calvin H. Johnson
Cardozo Law Review
No abstract provided.
Teaching Accounting And Valuation In The Basic Corporation Law Course, Elliott J. Weiss
Teaching Accounting And Valuation In The Basic Corporation Law Course, Elliott J. Weiss
Cardozo Law Review
No abstract provided.
Deaccession: Not Such A Dirty Word, Jason R. Goldstein
Deaccession: Not Such A Dirty Word, Jason R. Goldstein
Cardozo Arts & Entertainment Law Journal
No abstract provided.
Tax Policy V. Revenue Policy: Qualified Plans, Tax Expenditures, And The Flat, Plan Level Tax, Edward A. Zelinsky
Tax Policy V. Revenue Policy: Qualified Plans, Tax Expenditures, And The Flat, Plan Level Tax, Edward A. Zelinsky
Articles
No abstract provided.