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Yeshiva University, Cardozo School of Law

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Articles 61 - 71 of 71

Full-Text Articles in Taxation-Federal

Audit Inquiry Letters And Discovery: Protection Based On Compulsion, Melissa D. Shalit Jan 1994

Audit Inquiry Letters And Discovery: Protection Based On Compulsion, Melissa D. Shalit

Cardozo Law Review

The Securities and Exchange Commission ("SEC") requires a public corporation to file quarterly and annual statements which describe the corporation's financial status. In order to comply with this requirement, the corporation hires an independent auditor to prepare accurate financial statements. The auditor must account for any event that may affect the client's financial status, including pending litigation. Therefore, in an "audit inquiry letter," the auditor requests the client-corporation to inform him of any outstanding claims and any pending or potential litigation. In this way, the auditor can include an accurate representation of his client's financial status in his report.


James Madison And Public Choice At Gucci Gulch: A Procedural Defense Of Tax Expenditures And Tax Institutions, Edward A. Zelinsky Jan 1993

James Madison And Public Choice At Gucci Gulch: A Procedural Defense Of Tax Expenditures And Tax Institutions, Edward A. Zelinsky

Articles

Few academic doctrines can claim the intellectual and political success of tax expenditure analysis. In roughly a generation's time, Professor Surrey's procedural and substantive critique of tax subsidies has become entrenched in the law school curriculum and in legal scholarship. More impressively, the tax expenditure concept has been enshrined in federal law and become part of the daily discourse of the national budget process.


Corporations, Shareholders, And The Environmental Agenda, Nell Minow, Michael Deal Apr 1991

Corporations, Shareholders, And The Environmental Agenda, Nell Minow, Michael Deal

Cardozo Law Review

No abstract provided.


Environmental Accountability Beyond Compliance: Externalities And Accounting, Arthur J. Jacobson Apr 1991

Environmental Accountability Beyond Compliance: Externalities And Accounting, Arthur J. Jacobson

Cardozo Law Review

No abstract provided.


Badlands: Artist-Personal Manager Conflicts Of Interest In The Music Industry, Hal I. Gilenson Jan 1991

Badlands: Artist-Personal Manager Conflicts Of Interest In The Music Industry, Hal I. Gilenson

Cardozo Arts & Entertainment Law Journal

No abstract provided.


Good Faith And Chapter 13 Discharge: How Much Discretion Is Too Much?, Ellen M. Horn Feb 1990

Good Faith And Chapter 13 Discharge: How Much Discretion Is Too Much?, Ellen M. Horn

Cardozo Law Review

No abstract provided.


The Advance Fee Payment Dilemma: Should Payments Be Deposited To The Client Trust Account Or To The General Office Account?, Lester Brickman Feb 1989

The Advance Fee Payment Dilemma: Should Payments Be Deposited To The Client Trust Account Or To The General Office Account?, Lester Brickman

Cardozo Law Review

No abstract provided.


Efficiency And Income Taxes: The Rehabilitation Of Tax Incentives, Edward A. Zelinsky Feb 1986

Efficiency And Income Taxes: The Rehabilitation Of Tax Incentives, Edward A. Zelinsky

Articles

This Article explores two prominent issues in current legal literature: the propriety of tax incentives in the federal income tax and the use of economic analysis to examine questions of concern to academic lawyers. One premise of this Article is that there is a connection between these two topics.


For A Few Dollars More: Client’S Right To Discharge His Attorney Under A Contingent Fee Contract, Irving Cohen Jan 1986

For A Few Dollars More: Client’S Right To Discharge His Attorney Under A Contingent Fee Contract, Irving Cohen

Cardozo Law Review

No abstract provided.


The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin Jan 1984

The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin

Cardozo Law Review

No abstract provided.


Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy Jan 1983

Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy

Cardozo Arts & Entertainment Law Journal

No abstract provided.