Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base,
2019
Saint Louis University School of Law
Abandoning Realization And The Transition Tax: Toward A Comprehensive Tax Base, Henry Ordower
Buffalo Law Review
No abstract provided.
Unregulated Charity,
2019
University of Washington School of Law
Unregulated Charity, Eric Franklin Amarante
Washington Law Review
The vast majority of charities in the United States operate in a regulatory blind spot: they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to essentially ignore any charity that claims it will realize less than $50,000 in annual gross receipts. From a practical perspective, the IRS’s decision makes sense. To the extent smaller charities are less likely to cause harm, it is reasonable (perhaps even preferable) to subject them to less scrutiny. This type of prioritization, known as risk-based regulation, has …
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions,
2019
Ohio Northern University Pettit College of Law
It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg
Loyola of Los Angeles Law Review
This Article highlights and analyzes some important points about the new international tax rules. For example, such provisions do not create an entirely territorial system. The partial movement towards territorial objectives is accomplished largely through the new 100% dividends received deduction (DRD) for certain foreign dividends from foreign corporations. However, this new DRD is much more limited in its application than most taxpayers may realize (for example, due to a very long holding period requirement). Even when the DRD potentially applies, taxpayers may attempt to claim foreign tax credits instead.
In addition, some of the new tax provisions show a …
Tax Attorneys As Defenders Of Taxpayer Rights,
2019
Washington and Lee University School of Law
Tax Attorneys As Defenders Of Taxpayer Rights, Michelle Lyon Drumbl
Scholarly Articles
What is the modern role of a tax practitioner, in particular a tax attorney, in the United States? In an era in which the Internal Revenue Service (IRS) is underfunded, understaffed, and struggles to address its mission, tax attorneys play an important role as advocates for taxpayer rights.
Tax attorneys act as advocates who represent ordinary individual taxpayers in controversies with the IRS. These controversies include post-filing disputes, such as audits, as well as issues arising with the collection of assessed taxes. Many of these cases are resolved at the administrative level; those that cannot be resolved are litigated, most …
A Tax On The Clones: The Strange Case Of Bitcoin Cash,
2019
William & Mary Law School
A Tax On The Clones: The Strange Case Of Bitcoin Cash, Eric D. Chason
Faculty Publications
No abstract provided.
Table Of Contents,
2019
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Law School News: Remembering Rwu Laws Founding Dean 9-10-2019,
2019
Roger Williams University
Law School News: Remembering Rwu Laws Founding Dean 9-10-2019, Roger Williams University School Of Law
Life of the Law School (1993- )
No abstract provided.
Mormon Profit: Brigham Young, Tithing, And The Bureau Of Internal Revenue,
2019
Brigham Young University Law School
Mormon Profit: Brigham Young, Tithing, And The Bureau Of Internal Revenue, Samuel D. Brunson
BYU Law Review
No abstract provided.
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018,
2019
San Jose State University
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur
The Contemporary Tax Journal
No abstract provided.
Fun Tax Facts,
2019
San Jose State University
The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019,
2019
San Jose State University
The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill,
2019
San Jose State University
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2019
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Summaries From The 34th Annual High Tech Tax Institute,
2019
San Jose State University
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
The Contemporary Tax Journal
No abstract provided.
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones,
2019
San Jose State University
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
The Contemporary Tax Journal
No abstract provided.
Roger Cpa Review Questions,
2019
San Jose State University
Roger Cpa Review Questions, Roger Philipp Cpa, Cgma
The Contemporary Tax Journal
No abstract provided.
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute,
2019
San Jose State University
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress),
2019
San Jose State University
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li
The Contemporary Tax Journal
No abstract provided.
Foreword,
2019
Washington and Lee University School of Law
Foreword, Michelle Lyon Drumbl
Washington and Lee Journal of Civil Rights and Social Justice
Michelle L. Drumbl, Clinical Professor of Law and Director of the Tax Clinic at W&L Law, introduces this issue of the Journal of Civil Rights and Social Justice, which includes material presented at and inspired by the Journal's 2018 symposium, Always with Us? Poverty, Taxes, and Social Policy.
A Typology Of Place-Based Investment Tax Incentives,
2019
University of Illinois College of Law
A Typology Of Place-Based Investment Tax Incentives, Michelle D. Layser
Washington and Lee Journal of Civil Rights and Social Justice
This Article makes several contributions to tax, poverty, and empirical legal literature. First, it defines the category of place-based investment tax incentives and identifies key elements of variation across the category. Despite their prevalence at all levels of government, place-based investment tax incentives remain undertheorized and largely undefined in the literature. The typology presented here reflects an analysis of three federal tax incentives (the New Markets Tax Credit, the Low-Income Housing Tax Credit, and the new Opportunity Zones law) and a detailed survey of tax incentives included in state enterprise zone laws. By defining this category of tax laws and …
