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Articles 1501 - 1530 of 3037
Full-Text Articles in Taxation-Federal
Something From Nothing: Taxing Assets Accurately, David J. Herzig
Something From Nothing: Taxing Assets Accurately, David J. Herzig
Law Faculty Publications
No abstract provided.
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)
The Contemporary Tax Journal
No abstract provided.
Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!, Ankit Mathur
Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!, Ankit Mathur
The Contemporary Tax Journal
No abstract provided.
A Standard Home Office Deduction, Karen Connolly
A Standard Home Office Deduction, Karen Connolly
The Contemporary Tax Journal
No abstract provided.
Quirky Constitutional Provisions Matter: The Tonnage Clause, Polar Tankers, And State Taxation Of Commerce, Erik M. Jensen
Quirky Constitutional Provisions Matter: The Tonnage Clause, Polar Tankers, And State Taxation Of Commerce, Erik M. Jensen
Faculty Publications
In Polar Tankers, Inc. v. City of Valdez, the Supreme Court in 29 struck down a City of Valdez levy that was in form a personal-property tax, but that primarily reached oil tankers using Valdez’s ports, on the ground that the levy violated the Tonnage Clause of the Constitution (“No State, shall, without the consent of Congress, lay any Duty of Tonnage”). The Tonnage Clause, part of the constitutional structure intended to ensure federal primacy in regulating commerce, was once a staple of litigation, but Polar Tankers was the first Supreme Court case decided under the Clause since 1935. Polar …
The "Current Monthly Income" Debate: Unemployment Compensation As A "Benefit Received Under The Social Security Act"?, 44 J. Marshall L. Rev. 801 (2011), Brent Wilson
UIC Law Review
No abstract provided.
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
Kentucky Law Journal
No abstract provided.
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
Given the extremely limited source of resources available to the IRS in recent years, it's not surprising that it is exploring all sorts of avenues to increase its efficiency, particularly relying on corporate taxpayers to self report questionable tax positions. Under the banner of "corporate governance" and "transparency," the Service issued a series of proposals in 2010 requiring disclosure of uncertain tax positions ("UTPs") by corporate taxpayers. The Service essentially piggybacked on the recently imposed 2006 audit requirements that reserves be posted for contingent tax liabilities (i.e., tax positions that could later not be sustained, and therefore had to be …
Recent Developments In Federal Income Taxation: The Year 2010, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Recent Developments In Federal Income Taxation: The Year 2010, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
UF Law Faculty Publications
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the year 2010--and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted--unless one of us decides to go nuts and spend several pages writing …
Free Rider: A Justification For Mandatory Medical Insurance Under Health Care Reform?, Jeffrey H. Kahn, Douglas A. Kahn
Free Rider: A Justification For Mandatory Medical Insurance Under Health Care Reform?, Jeffrey H. Kahn, Douglas A. Kahn
Scholarly Publications
Section 1501 of the Patient Protection and Affordable Care Act added section 5000A to the Internal Revenue Code to require most individuals in the United States, beginning in the year 2014, to purchase an established minimum level of medical insurance. This requirement, which is enforced by a penalty imposed on those who fail to comply, is sometimes referred to as the “individual mandate.” The individual mandate is one element of a vast change to the provision of medical care that Congress implemented in 2010. The individual mandate has proved to be controversial and has been the subject of a number …
Rationalizing Tax Law By Breaking The Addiction To Economic Substance, Allen Madison
Rationalizing Tax Law By Breaking The Addiction To Economic Substance, Allen Madison
Faculty Publications
This article presents a critique of the economic substance doctrine and suggests an alternative. The economic substance doctrine under certain circumstances overrides the technical provisions of the Internal Revenue Code. Congress recently incorporated into the Code a version similar to the court-developed doctrine. Whether authorized by the court or authorized by statute, however, the doctrine makes our tax laws vague, uncertain, and fallacious. Therefore, the doctrine should be abandoned. A more appropriate tool for curbing questionable tax planning is the use of statutory risk requirements. This article provides some suggestions for developing such requirements. The article concludes that statutory risk …
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
Scholarly Works
In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring or encouraging employers to establish ‘‘section 125’’ cafeteria plans that shelter employees’ premium contributions from tax.
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law, David Orentlicher
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law, David Orentlicher
Scholarly Works
No abstract provided.
U.S. Defense Contracts During The Tax Expenditure Battles Of The 1980s, Susan J. Guthrie, James R. Hines Jr.
U.S. Defense Contracts During The Tax Expenditure Battles Of The 1980s, Susan J. Guthrie, James R. Hines Jr.
Articles
This paper considers the impact of the tax treatment of military contractors on the cost and timing of U.S. military procurement. Prior to the early 1980s, taxpayers were permitted to defer tax obligations on profits earned from long-term contracts. Legislation passed in 1982, 1986, and 1987 required that at least 70 percent of the profits earned on long-term contracts be taxed as accrued, thereby significantly reducing the tax benefits associated with long term contracting. Comparing contracts that were ineligible for these tax benefits with those that were eligible, it appears that between 1981–1989 the duration of U.S. Department of Defense …
Narrowing The Tax Gap Through Presumptive Taxation, Kyle D. Logue, Gustavo G. Vettori
Narrowing The Tax Gap Through Presumptive Taxation, Kyle D. Logue, Gustavo G. Vettori
Articles
Can the United States government significantly reduce the federal tax gap? This question has attracted a great deal of scholarly attention over the years and has been the focus of numerous government reports. The "tax gap" is the official term for the Treasury Department's estimate of the difference between what American taxpayers should pay to the federal government in a given tax year (that is, the amount of tax they owe, based on a reasonable interpretation of existing tax laws as applied to particular taxpayers' circumstances) and what they actually pay. This estimate is derived from painstaking and detailed audits …
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Faculty Scholarship
The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) established a unified procedure for determining the tax treatment of partnership items at the partnership level rather than the partner level. The TEFRA-partnership refund procedures differ from the refund claim procedures that apply to other taxpayers. For a TEFRA partnership, a refund claim is an administrative adjustment request (AAF) and a notice of deficiency is a notice of final partnership administrative adjustment (FPAA). Procedures for the assessment of additional tax attributable to partnership items have received much attention in recent years, but the procedures concerning refunds are complex and full …
A Tax Or Not A Tax: That Is The Question, Erik M. Jensen
A Tax Or Not A Tax: That Is The Question, Erik M. Jensen
Faculty Publications
This piece is part of the author’s probably misguided effort to take seriously the Sixteenth Amendment phrase “taxes on incomes.” The piece (in form a letter to the editor, but complete with footnotes!) responds to a reader who had noted that, because of a cap, the basic Social Security “tax” does not reach higher levels of income. Because the author had earlier argued that a tax “on” incomes should result in higher tax liability for higher-income persons, it might seem that the Social Security levy is unconstitutional (or the author just wrong). This piece makes several points: (1) The Social …
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
Faculty Works
No abstract provided.
Obama Tax Reforms Are Misguided, Constantine N. Katsoris
Obama Tax Reforms Are Misguided, Constantine N. Katsoris
Faculty Scholarship
No abstract provided.
United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner
United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner
NYLS Law Review
No abstract provided.
A Tisket, A Tasket: Basketing And Corporate Tax Shelters, Leandra Lederman
A Tisket, A Tasket: Basketing And Corporate Tax Shelters, Leandra Lederman
Articles by Maurer Faculty
In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face source-based limitations. A true Haig-Simons income tax system therefore would not take the schedular approach of sorting different types of expenses and losses into distinct conceptual “baskets” containing corresponding types of income. Practical realities often require departing from the Haig-Simons norm, however. The U.S. federal income tax system does require individuals to basket a number of types of expenses and losses. For example, individuals’ passive activity losses can only be deducted from passive income gains. By contrast, most corporations taxed …
Tax Expenditures, Reform, And Distributive Justice , Linda Sugin
Tax Expenditures, Reform, And Distributive Justice , Linda Sugin
Faculty Scholarship
Tax reform is coming, and it will be an important part of any plan to avert national fiscal disaster. The President's Fiscal Commission recently presented a proposal for comprehensive tax reform that will form the basis for serious legislative discussion. At the center of that proposal is elimination of "tax expenditures, " which are provisions in the tax law that operate like direct government spending. They include the charitable deduction, the home mortgage interest deduction, the exclusion for employer provided health insurance, the child credit, the earned income credit, education credits and deductions, the tax preference for retirement savings accounts …
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
Kentucky Law Journal
No abstract provided.
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
Kentucky Law Journal
No abstract provided.
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Kentucky Law Journal
No abstract provided.
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Kentucky Law Journal
No abstract provided.
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
Kentucky Law Journal
No abstract provided.
The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred
The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred
CMC Senior Theses
As the federal government seeks ways to stimulate our economy and reduce our national debt, understanding public attitudes on the role and size of government and the taxes that support it is important. This thesis evaluates how US public opinion towards government and taxes has changed from 1990 to the present, and analyzes several potential causes for changes that have occurred. It is intended to be an update of William G. Mayer’s 1992 book entitled The Changing American Mind, which analyzed changing public opinion from 1960-1988. In following his analysis, the causes I have analyzed are generational replacement, fiscal …
Doing Too Much: The Standard Deduction And The Conflict Between Progressivity And Simplification, John R. Brooks
Doing Too Much: The Standard Deduction And The Conflict Between Progressivity And Simplification, John R. Brooks
Georgetown Law Faculty Publications and Other Works
In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides taxpayers with a minimum amount of untaxed income, effectively creating a "zero bracket amount." For historical and political reasons, however, the standard deduction also operates as a simplified substitute for the itemized deductions, such as the deductions for extraordinary medical expenses, charitable contributions, and home mortgage interest. This seemingly reasonable compromise in fact leads to substantial, and surprising, conceptual complexity. In particular, close analysis of each of the two roles shows that their effects, and related criticisms, are often contradictory, which in turn makes it difficult, …
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Faculty Publications
No abstract provided.