Samuel D. Brunson THE U.S. AS TAX HAVEN? AIDING DEVELOPING COUNTRIES BY REVOKING THE REVENUE RULE 5 Columbia Journal of Tax Law 170 (2014) Over the years, many OECD countries, including the United States, have identified tax havens as a significant problem, and have acted to limit the ability of their taxpayers to use tax havens to reduce their taxes. The United States has implemented tax regimes, including subpart F and the passive foreign investment company rules, and disclosure... 2014
David A. Skeel, Jr. WHEN SHOULD BANKRUPTCY BE AN OPTION (FOR PEOPLE, PLACES, OR THINGS)? 55 William and Mary Law Review 2217 (June, 2014) When many people think about bankruptcy, they have a simple left-to-right spectrum of possibilities in mind. The spectrum starts with personal bankruptcy, moves next to corporations and other businesses, and then to municipalities, states, and finally countries. We assume that bankruptcy makes the most sense for individuals; that it makes a great... 2014
Lindsay N. Kreppel WILL THE CATHOLIC CHURCH'S TAX EXEMPT STATUS BE THREATENED UNDER THE PUBLIC POLICY LIMITATION OF § 501(C)(3) IF SAME-SEX MARRIAGE BECOMES PUBLIC POLICY? 16 Duquesne Business Law Journal 241 (Summer, 2014) Defense of Marriage Act - 26 U.S.C.A. § 501(C)(3) - Exemption for Religious Organizations-As a result of the Supreme Court of the United States' decision to strike down the Defense of Marriage Act's definition of marriage as between a man and a woman, there now exists a divide between one of the Catholic Church's established beliefs and an... 2014
Haniya H. Mir WINDSOR AND ITS DISCONTENTS: STATE INCOME TAX IMPLICATIONS FOR SAME-SEX COUPLES 64 Duke Law Journal 53 (October, 2014) In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for federal tax purposes. The IRS Ruling raised a host of state taxation issues for lawfully married... 2014
Zachary L. Guyse ALABAMA'S ORIGINAL SIN: PROPERTY TAXES, RACISM, AND CONSTITUTIONAL REFORM IN ALABAMA 65 Alabama Law Review 519 (2013) Introduction. 519 I. Playing Limbo: Alabama's Property Tax Structure. 521 II. The History of the 1901 Constitution & The Lid Bill. 524 A. The Alabama Constitutional Convention of 1901. 524 B. The Lid Bill. 527 III. The First Crusade: Knight v. Alabama. 529 A. Findings of Fact. 529 B. Conclusions of Law. 530 IV. The Second Crusade: Lynch v. Alabama.... 2013
Richard Lavoie AM I MY BROTHER'S KEEPER? A TAX LAW PERSPECTIVE ON THE CHALLENGE OF BALANCING GATEKEEPING OBLIGATIONS AND ZEALOUS ADVOCACY IN THE LEGAL PROFESSION 44 Loyola University Chicago Law Journal 813 (Spring 2013) Recently the question of whether lawyers have a general ethical obligation to serve a gatekeeping function has been raised in a number of legal contexts. The reaction of the practicing bar has generally been unenthusiastic. While the assertion that a gatekeeping function should be applicable to all attorneys is a relatively modern stance, such an... 2013
Mark J. Roe , Frederick Tung BREAKING BANKRUPTCY PRIORITY: HOW RENT-SEEKING UPENDS THE CREDITORS' BARGAIN 99 Virginia Law Review 1235 (October, 2013) Introduction. 1236 I. Basic Priority. 1243 A. The Bankruptcy Code's Basics. 1243 B. Some Code Refinements. 1245 II. Priority Jumping and Its Political Economy. 1246 A. An Integrated Process of Bankruptcy Rent-Seeking. 1246 B. Transactional Innovation and Litigation. 1250 1. The DIP Lender's Priority Jump. 1250 2. The Critical Vendor's Priority... 2013
Ruth Mason DELEGATING UP: STATE CONFORMITY WITH THE FEDERAL TAX BASE 62 Duke Law Journal 1267 (April, 2013) Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax policies reflect national, not state, political choices. This Article calls attention to the... 2013
Edward J. McCaffery DISTRACTED FROM DISTRACTION BY DISTRACTION: REIMAGINING ESTATE TAX REFORM 40 Pepperdine Law Review 1235 (2013) I. Introduction II. Decades of Distraction III. Unintended Consequences: The Estate Tax and Dynastic Wealth IV. The Gorilla in the Room V. Conclusions, Advice, and the Curious Case for Hope 2013
Matthew A. Melone GIFT TAXES ON DONATIONS TO SOCIAL WELFARE ORGANIZATIONS: DE-POLITICIZING SOCIAL WELFARE ORGANIZATIONS OR POLITICIZING THE IRS? 12 DePaul Business & Commercial Law Journal 51 (Fall 2013) I. Introduction. 51 II. Campaign Finance Reform Efforts. 54 A. Early Reform Efforts. 54 B. Modern Reform Efforts. 57 1. From Hard Money to Soft Money. 58 2. The Rise of Section 527 Groups and the Temporary Resurgence of Hard Money. 64 3. Citizens United, Super PACs, and Section 501(c)(4) Organizations. 70 III. Gift Tax. 83 A. In General. 84 B.... 2013
Nicholas A. Mirkay GLOBALISM, PUBLIC POLICY, AND TAX-EXEMPT STATUS: ARE U.S. CHARITIES ADRIFT AT SEA? 91 North Carolina Law Review 851 (March, 2013) Here is my first principle of Foreign Policy--good government at home. --William E. Gladstone,U.K. Prime Minister This Article wrestles with whether charitable organizations' international activities can or should impact such organizations' domestic tax exemption. It addresses the issues raised by such international activities--if those... 2013
Sean Rosenthal III. THE OECD'S INTERNATIONAL TAX PROPOSAL: THE ACTION PLAN 33 Review of Banking and Financial Law 20 (Fall, 2013) Multinational companies substantially reduce their corporate tax burdens by legally shifting assets to low tax jurisdictions and moving losses to places that receive high deductions. Responding to the unfairness and distortions caused by this tax avoidance and desiring to protect governmental revenue, the Organization for Economic Cooperation and... 2013
Margaret Ryznar INCENTIVIZING PARENTAL SUPPORT FOR COLLEGE TUITION THROUGH THE TAX CODE 2013 Michigan State Law Review 827 (2013) Introduction. 827 I. Family Law Justifications. 833 A. Family As Economic Support. 833 B. Family Economic Support for Post-Secondary Education. 837 II. Current Tax Treatment. 841 A. The Current Tax Treatment of Parental Tuition Payments. 841 B. The Proposed Tax Treatment of Parental Tuition Payments. 846 Conclusion. 850 Many view a college... 2013
Bret Wells , Cym H. Lowell INCOME TAX TREATY POLICY IN THE 21ST CENTURY: RESIDENCE vs. SOURCE 5 Columbia Journal of Tax Law 1 (2013) The United States has repeatedly attempted to stop tax base erosion for almost the entire post-World War I era, and yet the same problems exist today. The need for fundamental tax reform is front-page material in the major newspapers with the US transfer pricing rules and US multinationals portrayed as public enemy #1. The OECD this month issued a... 2013
Eric M. Zolt INEQUALITY IN AMERICA: CHALLENGES FOR TAX AND SPENDING POLICIES 66 Tax Law Review 641 (Summer 2013) Democratic governments are all about collective action. Voters, through their representatives, decide the role government should play in providing not only basic goods and services (such as fire protection, police, and national defense) but also other types of government programs (such as schools, roads, and social insurance programs for the poor... 2013
Alan M. White MARKET PRICE, SOCIAL PRICE, AND THE RIGHT TO THE CITY: LAND TAXES AND RATES FOR CITY SERVICES IN BRAZIL AND THE UNITED STATES 44 University of Miami Inter-American Law Review 313 (Spring, 2013) Brazil's 1988 Constitution and 2001 City Statute explicitly adopt the concept of a right to the city articulated by French philosopher Henri Lefebvre. As residents of Rio de Janeiro's informal self-constructed communities achieve success in their struggle for legalization and citizenship, they are confronted with the high market price of property... 2013
Samir D. Parikh MODERN FORUM SHOPPING IN BANKRUPTCY 46 Connecticut Law Review 159 (November, 2013) In 1978, changes to the venue rules for bankruptcy cases created surprisingly permissive venue selection procedures. Since that time, corporate bankruptcy cases have been characterized by harmful forum shopping. Recently, some skeptics have argued that forum shopping in bankruptcy is vastly overstated-a phenomenon that peaked many years ago. An... 2013
Kathryn A. Mayer NEGOTIATING PAST THE ZERO-SUM OF INTRACTABLE SOVEREIGNTY POSITIONS BY EXPLORING THE POTENTIAL OF POSSIBLE PARTY INTERESTS: A PROPOSED DISPUTE RESOLUTION FRAMEWORK FOR THE TOBACCO TAX DEBACLE BETWEEN THE STATE OF NEW YORK & THE SENECA NATION OF INDIANS 28 Ohio State Journal on Dispute Resolution 771 (2013) In 1994, the Supreme Court declared in Department of Taxation & Finance of New York v. Milhelm Attea & Bros., Inc. that legislation passed by the State of New York imposing state taxes on cigarette sales made on Indian reservations to non-Indians was facially permissible. However, by August 13, 2010-over a decade after the Supreme Court issued its... 2013
Kathleen P. Dapper NOTHING IS CERTAIN EXCEPT DEATH AND TAXES: BUT IN THE DISTRICT COURTS, NOT EVEN TAXES ARE CERTAIN FOR E-DISCOVERY COSTS 80 Defense Counsel Journal 74 (January, 2013) UNDER the so-called American Rule, parties in litigation are responsible for their own costs, with limited statutory exceptions. Given this general rule, one losing party must have been stunned to recently receive a bill from the prevailing party for the exorbitant amount of $4.6 million for the cost of creating a litigation database. Despite the... 2013
Lily Kahng PATH DEPENDENCE IN TAX SUBSIDIES FOR HOME SALES 65 Alabama Law Review 187 (2013) At a time of looming fiscal crisis and virtual unanimity that tax expenditures must be curtailed, tax subsidies for homeownership stand out as among the most costly and unfair of these expenditures. As a result of tax subsidies for homeownership, the government foregoes billions of dollars in revenue each year, most of which benefits wealthy... 2013
Katrina Miriam Wyman PROBLEMATIC PRIVATE PROPERTY: THE CASE OF NEW YORK TAXICAB MEDALLIONS 30 Yale Journal on Regulation 125 (Winter 2013) Yellow taxicabs are an iconic symbol of New York City. Almost as well-known as the City's yellow taxis are the valuable licenses that vehicles must have in order to be used as taxis. Often called medallions, these licenses constitute a form of private property. They are routinely bought and sold, leased, used as collateral for loans, and count as... 2013
Martin J. McMahon, Jr. , Ira B. Shepard , Daniel L. Simmons RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2012 13 Florida Tax Review 503 (2013) 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... 2013
Lawrence A. Jegen, III , James R. Smerbeck , Shea N. Thompson RECENT DEVELOPMENTS IN INDIANA TAXATION SURVEY 2012 46 Indiana Law Review 1235 (2013) This Article highlights the major tax developments that occurred during the calendar year of 2012. Whenever the term GA is used in this Article, the term refers only to the 117th Indiana General Assembly. Whenever the term Tax Court is referred to, such term refers only to the Indiana Tax Court. Whenever the term Court of Appeals is referred... 2013
Christopher Watts ROAD TO THE POLL: HOW THE WISCONSIN VOTER ID LAW OF 2011 IS DISENFRANCHISING ITS POOR, MINORITY, AND ELDERLY CITIZENS 3 Columbia Journal of Race and Law 119 (2013) The right to vote has been irrefutably established as one of the most treasured and fundamental rights guaranteed to citizens by the United States Constitution, and Wisconsin's Act 23 (Act 23) violates this standard. In May 2011, the Wisconsin legislature passed this act, which mandated that any person attempting to vote in person or via absentee... 2013
Remy Farag SELLING AN APP INTO THE U.S.? THERE COULD BE A TAX FOR THAT: U.S. TAX CONSIDERATIONS FOR FOREIGN SOFTWARE COMPANIES ENGAGED IN CLOUD COMMERCE 24 Journal of International Taxation 00 (August, 2013) Businesses are increasingly embracing the cloud as a medium to sell their software. Economically, there are many benefits associated with selling in the cloud, including shorter time to market, revenue streams with less fluctuation, and condensed sales cycles. Cloud computing refers to the ability for certain information technology (IT) functions... 2013
Chrystin Ondersma SHADOW BANKING AND FINANCIAL DISTRESS: THE TREATMENT OF "MONEY-CLAIMS" IN BANKRUPTCY 2013 Columbia Business Law Review 79 (2013) Despite the panic in the money market in 2008 that required a $3 trillion Treasury guarantee to stave off a full-fledged run on money market funds, Dodd-Frank did not shut down shadow banking, nor did it make shadow banking safe. After Dodd-Frank, distressed financial institutions are subject to a number of conflicting legal regimes, one of which... 2013
Joseph M. Dodge SOME INCOME TAX SIMPLIFICATION PROPOSALS 41 Florida State University Law Review 71 (Fall 2013) I. Introduction. 73 II. Simplification as an Agenda. 73 III. Simplification Without Reform. 76 A. Taxpayer Relief from Arithmetic. 76 B. Checklists for Tax-Benefits Eligibility Requirements. 77 C. Tax Credits to be Off Tax. 77 D. Rate Schedules. 77 E. Subsistence Income. 77 1. Eliminate the Standard Deduction. 78 2. The Personal Exemption Amount.... 2013
Douglass E. Barron STERN v. MARSHALL AND THE BANKRUPTCY CODE'S TRANSFER AVOIDANCE ACTIONS 32 California Bankruptcy Journal 563 (2013) The Bankruptcy Code's avoidance actions against non-creditor transferees stand in the forefront of the controversy over bankruptcy court authority generated by the Supreme Court's Stern v. Marshall decision. This article considers the impact that Stern's restriction of Bankruptcy Court authority will place on the prosecution of avoidance actions.... 2013
John R. Dorocak TAX CONSTITUTIONAL QUESTIONS IN "OBAMACARE": NATIONAL FEDERATION OF INDEPENDENT BUSINESS v. SEBELIUS IN LIGHT OF CITIZENS UNITED v. FEDERAL ELECTION COMMISSION AND SPEISER v. RANDALL: CONDITIONING A TAX BENEFIT ON THE NONEXERCISE OF A CONSTITUTIONAL RIGHT 11 University of New Hampshire Law Review 189 (July, 2013) C1-3Table of Contents I. Introduction. 189 II. Constitutional Power to Tax in National Federation of Independent Business. 191 III. Speiser v. Randall and Citizens United v. FEC: Conditioning a Benefit on the Nonexercise of a Constitutional Right. 195 IV. Do Speiser and Citizen United Aid in Understanding National Federation of Independent... 2013
Breena N. Meng TAXING COSTS OF ELECTRONIC DISCOVERY--A REVIEW 90 Denver University Law Review Online 163 (June 17, 2013) Electronic discovery is rapidly expanding, exceeding its role as merely a routine part of litigation. It is included in the litigation process from the beginning at the parties' required meet-and-confer during the Fed. R. Civ. P. 26(f) conference and potentially through the end of the case during the taxation of costs in favor of the prevailing... 2013
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