Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities,
2023
DePaul University College of Law
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
DePaul Business & Commercial Law Journal
No abstract provided.
Welcome Address,
2023
DePaul University
Welcome Address, Lauren Mckenzie
DePaul Business & Commercial Law Journal
No abstract provided.
Front Matter,
2023
DePaul University
The Immigration Court System: Unconstitutionality At The Hands Of The Executive To Push Nativism,
2023
Pepperdine University
The Immigration Court System: Unconstitutionality At The Hands Of The Executive To Push Nativism, Chloe Wigul
Journal of the National Association of Administrative Law Judiciary
The United States’ immigration court system is located within the U.S. Department of Justice’s Executive Office for Immigration Review and operated under the power of the attorney general. Consequently, the attorney general can review and overrule decisions made by the Board of Immigration Appeals, the immigration appellate body. If the attorney general uses this authority, his decision cannot be reconsidered, and his opinion becomes precedent. Immigration courts are unique in that no other court system is located within or controlled by the executive branch. Focusing on key historical eras, this Comment compares the development of immigration law and policy with …
Severity Under Scrutiny: The U.S. Supreme Court Battle Over The Fbar Penalty,
2023
Pepperdine University
Severity Under Scrutiny: The U.S. Supreme Court Battle Over The Fbar Penalty, Beckett Cantley, Geoffrey Dietrich
The Journal of Business, Entrepreneurship & the Law
In recent years, Congress strengthened federal regulation of foreign bank accounts held by United States citizens. In 1970, Congress passed the Bank Secrecy Act (BSA), requiring U.S. citizens to report their foreign bank accounts using a form called the Foreign Bank Account Report, or “FBAR.” However, the Treasury Department rarely enforced this requirement. After the Patriot Act’s passage came the Bank Secrecy Act 2004 amendment, allowing the Treasury Department to delegate enforcement of U.S. foreign bank account reporting to the Internal Revenue Service (IRS) through the FBAR. The amendment’s major change to the law concerned new penalties for non-willful FBAR …
Tax Reporting As Regulation Of Digital Financial Markets,
2023
Benjamin N. Cardozo School of Law
Tax Reporting As Regulation Of Digital Financial Markets, Young Ran (Christine) Kim
Articles
FTX’s recent collapse highlights the overall instability that blockchain assets and digital financial markets face. While the use of blockchain technology and crypto assets is widely prevalent, the associated market is still largely unregulated, and the future of digital asset regulation is also unclear. The lack of clarity and regulation has led to public distrust and has called for more dedicated regulation of digital assets. Among those regulatory efforts, tax policy plays an important role. This Essay introduces comprehensive regulatory frameworks for blockchain-based assets that have been introduced globally and domestically, and it shows that tax reporting is the key …
Tax Reporting As Regulation Of Digital Financial Markets,
2023
Benjamin N. Cardozo School of Law, Yeshiva University
Tax Reporting As Regulation Of Digital Financial Markets, Young Ran (Christine) Kim
Washington and Lee Law Review
FTX’s recent collapse highlights the overall instability that blockchain assets and digital financial markets face. While the use of blockchain technology and crypto assets is widely prevalent, the associated market is still largely unregulated, and the future of digital asset regulation is also unclear. The lack of clarity and regulation has led to public distrust and has called for more dedicated regulation of digital assets. Among those regulatory efforts, tax policy plays an important role. This Essay introduces comprehensive regulatory frameworks for blockchain-based assets that have been introduced globally and domestically, and it shows that tax reporting is the key …
Keeping Current - Probate [Notes],
2023
New York Law School
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky,
2023
Benjamin N. Cardozo School of Law
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Amicus Briefs
As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …
Recent Developments In Federal Income Taxation: The Year 2013,
2023
University of Florida Levin School of Law
Recent Developments In Federal Income Taxation: The Year 2013, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Florida Tax Review
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 most recent twelve months — 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 …
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas,
2023
Villanova University Charles Widger School of Law
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams
Villanova Environmental Law Journal (1991 - )
No abstract provided.
Federal Income Taxation,
2023
Mercer University School of Law
Federal Income Taxation, Andrew Todd
Mercer Law Review
In 2022, the United States Court of Appeals for the Eleventh Circuit issued two published opinions involving U.S. federal income tax issues. The first opinion, Sarma v. Commissioner, addressed procedural issues arising under the unified partnership audit procedures that were added to the Internal Revenue Code by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). The second opinion, Kroner v. Commissioner, addressed an issue of first impression in this circuit concerning supervisory review of tax penalties. This Article surveys both of those opinions.
A No Man’S Land Of Fair Use: Marano V. The Metropolitan Museum Of Art,
2023
Benjamin N. Cardozo School of Law
A No Man’S Land Of Fair Use: Marano V. The Metropolitan Museum Of Art, Sarah Landry
Cardozo Law Review
No abstract provided.
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax,
2023
Brooklyn Law School
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax, Rebeka Cohan
Brooklyn Law Review
This note explores the unrelated business income tax (UBIT) and its unfair impact on smaller, less well-funded nonprofits. Although typically exempt from taxation, nonprofits can still be subject to the unrelated business income tax. Nonprofits are subject to UBIT when they have income that (1) qualifies as a trade or business, (2) is regularly carried on, and (3) is not substantially related to its tax-exempt purpose. This note argues that small nonprofits are unfairly disadvantaged by UBIT, because they typically have low budgets and small staffs without legal counsel. Congress should update the Internal Revenue Code (IRC) so organizations that …
The 28th Annual Tax Practitioner/Fall Irs Seminar On October 26, 2022,
2023
San Jose State University
The 28th Annual Tax Practitioner/Fall Irs Seminar On October 26, 2022, Michelle Buchner, Inessa Zlobina
The Contemporary Tax Journal
No abstract provided.
Mst Program Webinar On November 18, 2022,
2023
San Jose State University
Mst Program Webinar On November 18, 2022, Eric Shao Cpa
The Contemporary Tax Journal
No abstract provided.
S. 4691 (117th Congress) – Volunteer Driver Tax Parity Act Of 2022,
2023
San Jose State University
S. 4691 (117th Congress) – Volunteer Driver Tax Parity Act Of 2022, Mst Students Bus 223a Spring 2023
The Contemporary Tax Journal
No abstract provided.
H.R. 6392 (117th Congress) – No Tax Breaks For Drug Ads Act,
2023
San Jose State University
H.R. 6392 (117th Congress) – No Tax Breaks For Drug Ads Act, Inessa Zlobina, Yan Rapisura
The Contemporary Tax Journal
No abstract provided.
S. 3191 (117th Congress) – Everyday Philanthropist Act,
2023
San Jose State University
S. 3191 (117th Congress) – Everyday Philanthropist Act, Jakub Hench, Tiago Iorio, Ronald Le
The Contemporary Tax Journal
No abstract provided.
Sjsu Mst Information,
2023
San Jose State University
