Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- 170(h) (1)
- Charitable deduction (1)
- Conservation easement (1)
- Conservation easement enabling statute (1)
- Constitutional Law (1)
-
- First Amendment (1)
- Free exercise (1)
- Fringe benefit (1)
- Internal Revenue Service (1)
- RICO (1)
- Religion (1)
- Remedies (1)
- Retirement Security (1)
- Science and Technology (1)
- Second Amendment (1)
- Secured Transactions (1)
- Securities Law (1)
- Sexuality and the Law (1)
- Sincerity (1)
- Social Welfare (1)
- Sports (1)
- State and Local Government Law (1)
- Strength of belief (1)
- Tax cheating (1)
- Tax law (1)
- Taxation (1)
- Taxation-Federal Estate and Gift (1)
- Taxation-Federal Income (1)
- Taxation-State and Local (1)
- Taxation-Transnational (1)
- Publication
- Publication Type
- File Type
Articles 1 - 5 of 5
Full-Text Articles in Taxation-State and Local
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Samuel A. Donaldson
No abstract provided.
The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015
The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015
The Contemporary Tax Journal
No abstract provided.
An Introduction To Conservation Easements In The United States: A Simple Concept And A Complicated Mosaic Of Law, Nancy Mclaughlin, Federico Cheever
An Introduction To Conservation Easements In The United States: A Simple Concept And A Complicated Mosaic Of Law, Nancy Mclaughlin, Federico Cheever
Utah Law Faculty Scholarship
The idea of a conservation easement – restrictions on the development and use of land designed to protect the land’s conservation or historic values – can be relatively easily understood. More significant and more challenging is the complex body of state and federal laws that shapes the creation, funding, tax treatment, enforcement, modification, and termination of conservation easements.
The explosion in the number of conservation easements over the past four decades has made them one of the most popular land protection mechanisms in the United States. The National Conservation Easement Database estimates that the total number of acres encumbered by …
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Mark Strasser
The First Amendment to the United States Constitution protects the free exercise of religion. Non-religious practices do not receive those same protections, which makes the ability to distinguish between religious and non-religious practices important. Regrettably, members of the Court have been unable to agree about how to distinguish the religious from the non-religious—sometimes, the implicit criteria focus on the sincerity of the beliefs, sometimes the strength of the beliefs or the role that they play in an individual’s life, and sometimes the kind of beliefs. In short, the Court has virtually guaranteed an incoherent jurisprudence by sending contradictory signals with …
Change And Continuity In Fringe Benefit Taxation: Seeking Sense And Sensibility, Richard L. Kaplan, Dawson J. Price
Change And Continuity In Fringe Benefit Taxation: Seeking Sense And Sensibility, Richard L. Kaplan, Dawson J. Price
NYLS Law Review
No abstract provided.