The Grapes Of Wrathful Heirs: Terminations Of Transfers Of Copyright And "Agreements To The Contrary",
2010
Benjamin N. Cardozo School of Law
The Grapes Of Wrathful Heirs: Terminations Of Transfers Of Copyright And "Agreements To The Contrary", Michael J. Bales
Cardozo Arts & Entertainment Law Journal
No abstract provided.
The Bankruptcy Hegemon: Section 524(A) And Its Effect On State And Federal Comity,
2010
Benjamin N. Cardozo School of Law
The Bankruptcy Hegemon: Section 524(A) And Its Effect On State And Federal Comity, Benjamin Margulis
Cardozo Law Review
No abstract provided.
The Times They Are Not A-Changin': Reforming The Charitable Split-Interest Rules (Again),
2010
University of Baltimore School of Law
The Times They Are Not A-Changin': Reforming The Charitable Split-Interest Rules (Again), Wendy G. Gerzog
All Faculty Scholarship
The article reviews the history of the tax treatment of charitable split interest gifts, explains the inequities that Congress both cured and generated in its 1969 reforms, and proposes solutions that are consistent with the goals of the 1969 legislation. The article discusses variations in the 1969 definition of a charitable split interest, which, because of the enacted statutory language, applies in instances where there is no abuse potential. The inequity produced by that definition penalizes the donor and flouts the rationale behind the 1969 legislation. By contrast, the creation of some required statutory forms of charitable split interests in …
Much Uncertainty About Uncertain Tax Positions,
2010
Texas A&M University School of Law
Much Uncertainty About Uncertain Tax Positions, Robert D. Probasco
Faculty Scholarship
The Internal Revenue Service (IRS) announced in January 2010 a new initiative to require certain businesses to report “uncertain tax positions” on a new schedule filed with their annual tax returns. Draft schedules and instructions issued in April 2010 clarified some of the mechanical aspects of the new requirement but left many open issues and questions. The IRS proposal built on requirements by the Financial Accounting Standards Board (FASB) in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes (“FIN 48”). The standard requires companies, in their financial statements, to reserve some of the benefits from any position taken …
An Arm's Length Solution To The Shareholder Loan Tax Puzzle,
2010
University of Colorado Law School
An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur
Publications
No abstract provided.
Critique Of U.S. House Bill 2454 On Climate Change,
2010
University of Colorado Law School
Critique Of U.S. House Bill 2454 On Climate Change, Michael J. Waggoner
Publications
The U.S. House of Representatives, in June 2009, approved a bill to create a cap and trade system and a system of regulations and subsidies to address the problems of climate change. The U.S. Senate is now considering remedies for climate change. The approach of House Bill 2454 is ill-advised, and should be rejected by the Senate, because of the problems outlined below. I propose that these problems that would not be presented by a carbon tax, a simpler and more effective remedy for the risk of climate change.
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families,
2010
Penn State Law
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
Faculty Scholarship
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from unmarried taxpayers. Currently, married taxpayers are subject to different tax rates than unmarried taxpayers, and may file a joint tax return. A married couple may pay a higher or lower amount of tax than an unmarried couple with the same total income, and a single person generally pays more tax on a given income than a married couple with a single earner with the same income. These outcomes are difficult to reconcile with a commitment to income tax progressivity, which in theory requires that higher incomes …
When Canons Go To War In Indian Country, Guess Who Wins? Barrett V. United States: Tax Canons And Canons Of Construction In The Federal Taxation Of American Indians,
2010
University of Oklahoma College of Law
When Canons Go To War In Indian Country, Guess Who Wins? Barrett V. United States: Tax Canons And Canons Of Construction In The Federal Taxation Of American Indians, John Lentz
American Indian Law Review
No abstract provided.
One Case To Rule Them All: The Ninth Circuit In Bakersfield Applies Colony To Deny The Irs An Extended Statute Of Limitations In Overstatement Of Basis Cases,
2010
Villanova University Charles Widger School of Law
One Case To Rule Them All: The Ninth Circuit In Bakersfield Applies Colony To Deny The Irs An Extended Statute Of Limitations In Overstatement Of Basis Cases, Bernard J. Audet Jr.
Villanova Law Review (1956 - )
No abstract provided.
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation,
2010
William & Mary Law School
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason
Faculty Publications
No abstract provided.
Of Punitive Damages, Tax Deductions, And Tax-Aware Juries: A Response To Polsky And Markel,
2010
Duke Law School
Of Punitive Damages, Tax Deductions, And Tax-Aware Juries: A Response To Polsky And Markel, Lawrence A. Zelenak
Faculty Scholarship
In “Taxing Punitive Damages,” Gregg D. Polsky and Dan Markel argue that defendants paying punitive damages are under-punished relative to juries’ intentions, because tax-unaware juries do not take into account the fact that the deductibility of punitive damages significantly reduces defendants’ after-tax costs. They note that the Obama administration has proposed addressing the under-punishment problem by amending the Internal Revenue Code to disallow deductions for punitive damages (and for settlements paid on account of punitive damage claims). They conclude, however, that the proposal would be ineffective because defendants could avoid its impact by disguising nondeductible punitive damage settlements as deductible …
