Malulani And The Entrenchment Of Mechanical Analysis Of Related-Party Exchange Rules,
2017
Brooklyn Laws School
Malulani And The Entrenchment Of Mechanical Analysis Of Related-Party Exchange Rules, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2017
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Bringing The U.S. Tax Court Exam Out Of Obscurity,
2017
Georgia State University
Bringing The U.S. Tax Court Exam Out Of Obscurity, Lucia Nasuti Smeal J.D., Tad D. Ransopher J.D.
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017,
2017
San Jose State University
The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017
The Contemporary Tax Journal
No abstract provided.
Country By Country Reporting Under Beps,
2017
San Jose State University
Country By Country Reporting Under Beps, Fenny Lei
The Contemporary Tax Journal
No abstract provided.
Proposition 64 Legalizes Marijuana In California But The War On Drugs Continues,
2017
San Jose State University
Proposition 64 Legalizes Marijuana In California But The War On Drugs Continues, Jessica Wong
The Contemporary Tax Journal
No abstract provided.
Summaries For The 32nd Annual Tei-Sjsu High Tech Tax Institute,
2017
San Jose State University
Summaries For The 32nd Annual Tei-Sjsu High Tech Tax Institute, Saqib Amin, Silin Chen, Ophelia Ding, Veena Hemachandran, Elle San Pedro De Kornsand, Padmini Yalamarthi, Yu Zheng
The Contemporary Tax Journal
No abstract provided.
U.S. Tax Forms For American Expatriates,
2017
San Jose State University
U.S. Tax Forms For American Expatriates, Saqib Amin Cpa
The Contemporary Tax Journal
No abstract provided.
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana,
2017
Washington State Office of the Attorney General
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant
Georgia State University Law Review
This Article provides an overview of the legal, political, and societal landscapes in states that have legalized marijuana and imposed taxes on its sale. The article begins by summarizing the War on Drugs’ origins, its fiscal expenditures, and the social policies that ultimately led to its failure.
Part I briefly details the history of marijuana regulation starting from the early twentieth century up to the Obama administration’s decision to permit recreational marijuana laws to stand in Washington state and Colorado. Part II dives deeper into the social costs of the War on Drugs and outlines the hardships faced by those …
Statutory Interpretation Lessons Courtesy Of Pilgrim’S Pride,
2017
University of Miami Law School
Statutory Interpretation Lessons Courtesy Of Pilgrim’S Pride, Philip G. Cohen
University of Miami Business Law Review
In Pilgrim’s Pride Corp. v. Commissioner, the Fifth Circuit reversed the Tax Court and held that the taxpayer was entitled to an ordinary loss deduction from its abandonment of securities. While the conclusion reached by the Fifth Circuit has been overshadowed by the promulgation of Treasury Regulation section 1.165-5(i) that effectively treats an abandoned security as worthless and thus characterizes the loss as capital, the case remains noteworthy because it provides an opportunity to examine the statutory interpretation of two distinct Internal Revenue Code sections, section 165(g)(1) and section 1234A. The article focuses on what methods of statutory construction …
Partnership Tax Allocations: The Basics,
2017
University of Baltimore School of Law
Partnership Tax Allocations: The Basics, Walter D. Schwidetzky
All Faculty Scholarship
This article endeavors to help practitioners who are not partnership tax allocation experts identify when they should consult with those with that expertise. The partnership-allocation Treasury Regulations have been called "a creation of prodigious complexity ... essentially impenetrable to all but those with the time, talent, and determination to become thoroughly prepared experts on the subject." This article is written for those, to date at least, without that time and determination. At the same time, the article provides an introduction to the partnership tax allocation rules for those contemplating making the requisite investment of time and determination.
The term "partnership," …
Tax Impact On Charitable Organizations,
2017
St. John's University School of Law
Tax Impact On Charitable Organizations, Honorable Barber Conable
The Catholic Lawyer
No abstract provided.
Difficult Definitional Problems In Tax Administration: Religion And Race,
2017
St. John's University School of Law
Difficult Definitional Problems In Tax Administration: Religion And Race, Jerome Kurtz
The Catholic Lawyer
No abstract provided.
Why The Charitable Deduction For Gifts To Educational Endowments Should Be Repealed,
2017
University of Miami Law School
Why The Charitable Deduction For Gifts To Educational Endowments Should Be Repealed, Herwig Schlunk
University of Miami Law Review
No abstract provided.
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?,
2017
William & Mary Law School
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
William & Mary Business Law Review
U.S. and foreign pension funds are investing heavily outside of their home countries. With the aging of the world’s population, this trend will likely intensify. Most countries, including the U.S., accord a tax exemption to certain qualified pension funds organized within their own country; however, when a foreign pension fund invests in the U.S., the U.S. tax code does not recognize its tax exemption. Responding to the need to attract greater investment in U.S. infrastructure, Congress in 2015 enacted a new provision ameliorating the tax treatment of foreign pension plans investing in U.S. real estate. This Article examines whether the …
A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce,
2017
William & Mary Law School
A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce, Krishna Jani
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
Panel Discussion On Unrelated Business Income Tax,
2017
St. John's University School of Law
Panel Discussion On Unrelated Business Income Tax, Robert M. Spevack, Charles M. Whelan, S.J., George E. Reed
The Catholic Lawyer
No abstract provided.
Exemptions From Unrelated Business Tax - Rental Income,
2017
St. John's University School of Law
Exemptions From Unrelated Business Tax - Rental Income, George E. Reed
The Catholic Lawyer
No abstract provided.
Taxation Of Advertising Income Of Exempt Organizations' Publications,
2017
St. John's University School of Law
Taxation Of Advertising Income Of Exempt Organizations' Publications, Robert M. Spevack
The Catholic Lawyer
No abstract provided.
Application Of Unrelated Business Income Tax To Churches,
2017
St. John's University School of Law
Application Of Unrelated Business Income Tax To Churches, John S. Nolan
The Catholic Lawyer
No abstract provided.
