Something From Nothing: Taxing Assets Accurately,
2011
Valparaiso University School of Law
Something From Nothing: Taxing Assets Accurately, David J. Herzig
Law Faculty Publications
No abstract provided.
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue),
2011
San Jose State University
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)
The Contemporary Tax Journal
No abstract provided.
Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!,
2011
San Jose State University
Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!, Ankit Mathur
The Contemporary Tax Journal
No abstract provided.
A Standard Home Office Deduction,
2011
San Jose State University
A Standard Home Office Deduction, Karen Connolly
The Contemporary Tax Journal
No abstract provided.
Quirky Constitutional Provisions Matter: The Tonnage Clause, Polar Tankers, And State Taxation Of Commerce,
2011
Case Western Reserve University School of Law
Quirky Constitutional Provisions Matter: The Tonnage Clause, Polar Tankers, And State Taxation Of Commerce, Erik M. Jensen
Faculty Publications
In Polar Tankers, Inc. v. City of Valdez, the Supreme Court in 29 struck down a City of Valdez levy that was in form a personal-property tax, but that primarily reached oil tankers using Valdez’s ports, on the ground that the levy violated the Tonnage Clause of the Constitution (“No State, shall, without the consent of Congress, lay any Duty of Tonnage”). The Tonnage Clause, part of the constitutional structure intended to ensure federal primacy in regulating commerce, was once a staple of litigation, but Polar Tankers was the first Supreme Court case decided under the Clause since 1935. Polar …
The "Current Monthly Income" Debate: Unemployment Compensation As A "Benefit Received Under The Social Security Act"?, 44 J. Marshall L. Rev. 801 (2011),
2011
UIC School of Law
The "Current Monthly Income" Debate: Unemployment Compensation As A "Benefit Received Under The Social Security Act"?, 44 J. Marshall L. Rev. 801 (2011), Brent Wilson
UIC Law Review
No abstract provided.
The Federalization Of Nonprofit Regulation And Its Discontents,
2011
Pace University
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
Kentucky Law Journal
No abstract provided.
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011),
2011
John Marshall Law School
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
Given the extremely limited source of resources available to the IRS in recent years, it's not surprising that it is exploring all sorts of avenues to increase its efficiency, particularly relying on corporate taxpayers to self report questionable tax positions. Under the banner of "corporate governance" and "transparency," the Service issued a series of proposals in 2010 requiring disclosure of uncertain tax positions ("UTPs") by corporate taxpayers. The Service essentially piggybacked on the recently imposed 2006 audit requirements that reserves be posted for contingent tax liabilities (i.e., tax positions that could later not be sustained, and therefore had to be …
Recent Developments In Federal Income Taxation: The Year 2010,
2011
University of Florida Levin College of Law
Recent Developments In Federal Income Taxation: The Year 2010, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
UF Law Faculty Publications
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 year 2010--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 nuts and spend several pages writing …
Free Rider: A Justification For Mandatory Medical Insurance Under Health Care Reform?,
2011
Florida State University College of Law
Free Rider: A Justification For Mandatory Medical Insurance Under Health Care Reform?, Jeffrey H. Kahn, Douglas A. Kahn
Scholarly Publications
Section 1501 of the Patient Protection and Affordable Care Act added section 5000A to the Internal Revenue Code to require most individuals in the United States, beginning in the year 2014, to purchase an established minimum level of medical insurance. This requirement, which is enforced by a penalty imposed on those who fail to comply, is sometimes referred to as the “individual mandate.” The individual mandate is one element of a vast change to the provision of medical care that Congress implemented in 2010. The individual mandate has proved to be controversial and has been the subject of a number …
Rationalizing Tax Law By Breaking The Addiction To Economic Substance,
2011
University of South Dakota School of Law
Rationalizing Tax Law By Breaking The Addiction To Economic Substance, Allen Madison
Faculty Publications
This article presents a critique of the economic substance doctrine and suggests an alternative. The economic substance doctrine under certain circumstances overrides the technical provisions of the Internal Revenue Code. Congress recently incorporated into the Code a version similar to the court-developed doctrine. Whether authorized by the court or authorized by statute, however, the doctrine makes our tax laws vague, uncertain, and fallacious. Therefore, the doctrine should be abandoned. A more appropriate tool for curbing questionable tax planning is the use of statutory risk requirements. This article provides some suggestions for developing such requirements. The article concludes that statutory risk …
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax,
2011
University of Nevada, Las Vegas -- William S. Boyd School of Law
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
Scholarly Works
In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring or encouraging employers to establish ‘‘section 125’’ cafeteria plans that shelter employees’ premium contributions from tax.
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law,
2011
University of Nevada, Las Vegas -- William S. Boyd School of Law
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law, David Orentlicher
Scholarly Works
No abstract provided.
A Tax Or Not A Tax: That Is The Question,
2011
Case Western Reserve University School of Law
A Tax Or Not A Tax: That Is The Question, Erik M. Jensen
Faculty Publications
This piece is part of the author’s probably misguided effort to take seriously the Sixteenth Amendment phrase “taxes on incomes.” The piece (in form a letter to the editor, but complete with footnotes!) responds to a reader who had noted that, because of a cap, the basic Social Security “tax” does not reach higher levels of income. Because the author had earlier argued that a tax “on” incomes should result in higher tax liability for higher-income persons, it might seem that the Social Security levy is unconstitutional (or the author just wrong). This piece makes several points: (1) The Social …
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises,
2011
University of Missouri - Kansas City, School of Law
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
Faculty Works
No abstract provided.
Obama Tax Reforms Are Misguided,
2011
Fordham University School of Law
Obama Tax Reforms Are Misguided, Constantine N. Katsoris
Faculty Scholarship
No abstract provided.
United States V. Memorial Sloan-Kettering Cancer Center,
2011
New York Law School Class of 2011
United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner
NYLS Law Review
No abstract provided.
A Tisket, A Tasket: Basketing And Corporate Tax Shelters,
2011
Indiana University Maurer School of Law
A Tisket, A Tasket: Basketing And Corporate Tax Shelters, Leandra Lederman
Articles by Maurer Faculty
In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face source-based limitations. A true Haig-Simons income tax system therefore would not take the schedular approach of sorting different types of expenses and losses into distinct conceptual “baskets” containing corresponding types of income. Practical realities often require departing from the Haig-Simons norm, however. The U.S. federal income tax system does require individuals to basket a number of types of expenses and losses. For example, individuals’ passive activity losses can only be deducted from passive income gains. By contrast, most corporations taxed …
Tax Expenditures, Reform, And Distributive Justice ,
2011
Fordham University School of Law
Tax Expenditures, Reform, And Distributive Justice , Linda Sugin
Faculty Scholarship
Tax reform is coming, and it will be an important part of any plan to avert national fiscal disaster. The President's Fiscal Commission recently presented a proposal for comprehensive tax reform that will form the basis for serious legislative discussion. At the center of that proposal is elimination of "tax expenditures, " which are provisions in the tax law that operate like direct government spending. They include the charitable deduction, the home mortgage interest deduction, the exclusion for employer provided health insurance, the child credit, the earned income credit, education credits and deductions, the tax preference for retirement savings accounts …
The Federalization Of Nonprofit And Charity Law,
2011
Brooklyn Law School
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
Kentucky Law Journal
No abstract provided.
