Speak Up: Issue Advocacy In Increasingly Politicized Times,
2014
Pepperdine University
Speak Up: Issue Advocacy In Increasingly Politicized Times, Sally Wagenmaker
The Journal of Business, Entrepreneurship & the Law
This article first provides a brief primer on current constraints affecting Section 501(c)(3) and 501(c)(4) organizations' communications within the context of what has become known as “issue advocacy.” It then sets forth the problem of increasing politicization of nonprofits' issue advocacy activities. The article next evaluates related constitutional tensions for politically tinged issue advocacy, through the lens of the Supreme Court's free speech decisions. It concludes by addressing how the IRS's different content-based standards for issue advocacy are susceptible to abuse, are otherwise constitutionally suspect, and therefore warrant reform.
Reinvigorating The Reit's Neutrality And Capital Formation Purposes Through A Modernized Tax Integration Model,
2014
Pepperdine University
Reinvigorating The Reit's Neutrality And Capital Formation Purposes Through A Modernized Tax Integration Model, Simon Johnson
The Journal of Business, Entrepreneurship & the Law
Efforts at reform have not spared the REIT arrangement, but have focused on objectives unrelated to its model of tax integration, despite its significant flaws. Owing to the interaction of several provisions, the model largely precludes capitalization through retained earnings. This increases the cost of REIT capital and limits its capacity to realize the neutrality and private real estate capital formation objectives Congress pursued in creating the arrangement. Accordingly, it is important to consider how to durably improve the REIT tax integration model. Ultimately, the article concludes that the shareholder allocation model, a complete integration model conceptually similar to the …
The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America,
2014
University of Georgia School of Law
The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum
Georgia Journal of International & Comparative Law
No abstract provided.
Court Of Appeals Of New York, Harner V. County Of Tioga,
2014
Touro University Jacob D. Fuchsberg Law Center
Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr.
Touro Law Review
No abstract provided.
The Equitable Anti-Injunction Act,
2014
University of Missouri School of Law
The Equitable Anti-Injunction Act, Erin Morrow Hawley
Notre Dame Law Review
The Anti-Injunction Act of 1867 (AIA or the Act) has never been more important. Originally enacted to expedite the collection of revenue-raising taxes, courts and scholars have for years assumed that the statute imposes a jurisdictional bar on any pre-enforcement challenge to a tax. On this interpretation, taxpayers subject to an invalid tax have two choices only: comply or pay the tax and pursue a refund. Read this way, the Act is a marked departure from the general rule that pre-enforcement challenges are permissible so long as justiciability requirements are met. And it imposes a marked burden on aggrieved taxpayers …
Profits V. Purpose: Hybrid Companies And The Charitable Dollar,
2014
Massachusetts Appeals Court
Profits V. Purpose: Hybrid Companies And The Charitable Dollar, Rachel Culley, Jill R. Horwitz
Law & Economics Working Papers
Social entrepreneurship -- a catch-all term meaning harnessing business practices for social good -- has attracted people who want to “do well while doing good” for decades. Advocates of the idea have succeeded in blurring the boundaries among legal ownership types and inspired nonprofit/for-profit joint ventures, public-private partnerships, and the widespread privatization of traditional government functions and activities. The most recent manifestation of this trend is the creation of hybrid non-profit/for-profit firms. In the United States, the Low-Profit Limited Liability Company (L3C) is growing, and there are similar firms in the United Kingdom and Canada. In this paper we address …
Equitable Anti-Junction Act, The,
2014
University of Missouri School of Law
Equitable Anti-Junction Act, The, Erin Morrow Hawley
Faculty Publications
The (AIA or the Act) has never been more important. Originally enacted to expedite the collection of revenue-raising taxes, courts and scholars have for years assumed that the statute imposes a jurisdictional bar on any pre-enforcement challenge to a tax. On this interpretation, taxpayers subject to an invalid tax have two choices only: comply or pay the tax and pursue a refund. Read this way, the Act is a marked departure from the general rule that pre-enforcement challenges are permissible so long as justiciability requirements are met. And it imposes a marked burden on aggrieved taxpayers that grows all the …
2014 Schedule,
2014
William & Mary Law School
Contingent Purchase Price, Contingent Liabilities And Indemnities In Taxable Acquisitions (Slides),
2014
William and Mary Law School
Contingent Purchase Price, Contingent Liabilities And Indemnities In Taxable Acquisitions (Slides), William M. Richardson, Robert H. Wellen
William & Mary Annual Tax Conference
No abstract provided.
Negotiating Tax Provisions In Partnership And Llc Agreements,
2014
William & Mary Law School
Negotiating Tax Provisions In Partnership And Llc Agreements, Robert G. Gottlieb, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment,
2014
William & Mary Law School
Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment, Gary D. Leclair
William & Mary Annual Tax Conference
No abstract provided.
Overview Of Civil Tax Penalties,
2014
William & Mary Law School
Overview Of Civil Tax Penalties, Craig D. Bell, Christopher S. Rizek
William & Mary Annual Tax Conference
No abstract provided.
Working With The Section 752 Partnership Liability Allocation Rules (Slides),
2014
William & Mary Law School
Working With The Section 752 Partnership Liability Allocation Rules (Slides), Jennifer H. Alexander, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review,
2014
William & Mary Law School
The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review, John B. O'Grady, Howard M. Zaritsky
William & Mary Annual Tax Conference
No abstract provided.
Net Investment Income Tax Planning,
2014
William & Mary Law School
Net Investment Income Tax Planning, Jeanne M. Sullivan
William & Mary Annual Tax Conference
No abstract provided.
Tax Accounting Methods Considerations In Restructuring Transactions,
2014
William & Mary Law School
Tax Accounting Methods Considerations In Restructuring Transactions, Glenn Carrington, Kristine Mora
William & Mary Annual Tax Conference
No abstract provided.
Contingent Consideration, Contingent Liabilities And Indemnities In Acquisitions (Outline),
2014
William & Mary Law School
Contingent Consideration, Contingent Liabilities And Indemnities In Acquisitions (Outline), Robert H. Wellen
William & Mary Annual Tax Conference
No abstract provided.
Taxation,
2014
McGuireWoods L.L.P., Richmond, Virginia
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the laws affecting Virginia taxation. Each section covers legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation (the "Tax Department") and the Virginia Attorney General over the past year.
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation,
2014
Vanderbilt University Law School
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation, Jeffrey Schoenblum
Vanderbilt Law School Faculty Publications
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment income of 3.8 percent, and some state income tax rates exceeding 9 percent, taxpayers in the highest brackets have been seeking to develop strategies to lessen the tax burden. One strategy that has been receiving increased attention is the use of a highly specialized trust known as the NING, a Nevada incomplete gift nongrantor trust, which eliminates state income taxation of investment income altogether without generating additional federal income or transfer taxes. A major obstacle standing in the way of accomplishing this objective, however, …
Recent Tax Developments In Virginia: 2013-2014,
2014
William & Mary Law School
Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
