Gregg D. Polsky , Stephen F. Befort EMPLOYMENT DISCRIMINATION REMEDIES AND TAX GROSS UPS 90 Iowa Law Review 67 (October, 2004) Introduction. 69 I. Adverse Tax Consequences. 71 A. The Bunching Problem. 74 B. The AMT Trap. 78 1. Description of the Trap. 78 2. Source of the Trap. 82 3. Inclusion/Deduction vs. Exclusion. 83 4. Does it Matter Whether the Fees Are Paid Pursuant to a Judgment Rather than a Settlement?. 88 II. Cases That Have Directly Addressed the Gross Up... 2004
Richard I. Aaron FESTSCHRIFT FOR RUTH ANN AND JAMES WILSON: A REVIEW OF CONSUMER BANKRUPTCY IN GLOBAL PERSPECTIVE 12 American Bankruptcy Institute Law Review 521 (Winter 2004) The good news is that the scholars of the United Kingdom, Australia, Brazil, China, The Netherlands, Israel, New Zealand, Portugal, Finland, Canada, France, and Germany, join those of the United States to dwell upon the steep curve of overburdened consumer debtors in Consumer Bankruptcy in Global Perspective. The bad news is that they agree only... 2004
William Choslovsky FIVE THINGS EVERY LAWYER SHOULD KNOW ABOUT BANKRUPTCY AND REORGANIZATION LAW 18-APR CBA Record 40 (April, 2004) Bankruptcy. It is a word both dreaded and feared by most practitioners. However, all is not necessarily woe. As with most things, knowledge is power and being forewarned is often forearmed. Moreover, in today's day and age - where bankruptcy is used as much as a strategic tool as it is a death sentence - a minimal understanding of bankruptcy is... 2004
Lynn Lu FLUNKING THE METHODOLOGY TEST: A FLAWED TAX-EXEMPTION STANDARD FOR EDUCATIONAL ORGANIZATIONS THAT "ADVOCATE[] A PARTICULAR POSITION OR VIEWPOINT" 29 New York University Review of Law and Social Change 377 (2004) If the power to tax involves the power to destroy, the power to exempt involves the power to let flourish. Pursuant to the Taxing Clause, Congress may grant exemptions from federal income taxation as a matter of legislative grace. Congress has seen fit to bestow this favor upon a wide range of organizations, including social welfare and mutual... 2004
Matthew L.M. Fletcher IN PURSUIT OF TRIBAL ECONOMIC DEVELOPMENT AS A SUBSTITUTE FOR RESERVATION TAX REVENUE 80 North Dakota Law Review 759 (2004) In the crime film The Usual Suspects, the characters investigate the existence and identity of a mysterious Turkish criminal mastermind known as Keyser Soze. During the film, the police interrogate a petty criminal crippled by cerebral palsy named Verbal Kint who spins a web of stories about Soze after being arrested during a murderous, violent... 2004
Patrick Bolton , David A. Skeel, Jr. INSIDE THE BLACK BOX: HOW SHOULD A SOVEREIGN BANKRUPTCY FRAMEWORK BE STRUCTURED? 53 Emory Law Journal 763 (2004) For at least two decades now, commentators have suggested that international policymakers should establish a sovereign bankruptcy regime. The reasoning is quite simple. Given that financially distressed sovereign debtors face many of the same problems that justify personal and corporate bankruptcy, such as the difficulty of coordinating the... 2004
Jack E. Karns JUSTIFYING THE NONPROFIT HOSPITAL TAX EXEMPTION IN A COMPETITIVE MARKET ENVIRONMENT 13 Widener Law Journal 383 (2004) C1-3Table of Contents I. Introduction and Background. 384 II. Tax Policy and Nonprofit Hospitals. 395 III. The Contemporary Nonprofit Hospital Exemption. 405 A. The Operational Test. 408 B. Commerciality or Charity. 415 IV. Intermediate Sanctions. 425 A. Statutory Provisions. 425 B. Private Inurement and Benefit. 432 V. Collateral Issues. 449 A.... 2004
Brant J. Hellwig , Gregg D. Polsky LITIGATION EXPENSES AND THE ALTERNATIVE MINIMUM TAX 6 Florida Tax Review 899 (2004) L1-5,T5Introduction 900 I. L2-5,T5The AMT Trap 901 A. L3-5,T5An Example 901 B. L3-5,T5Tax Policy Implications 902 C. L3-5,T5Which Method Applies? 903 1. L4-5,T5The Circuit Court Split 903. 2. L4-5,T5Critical Analysis of the Circuit Decisions 906. a. Critique of the Minority View. 906 b. Critique of the Majority View. 908 c. The (Ir) Relevance of... 2004
Susan Block-Lieb MANDATORY PROTECTIONS AS VEILED PUNISHMENTS: DEBTOR EDUCATION IN H.R. 975, THE BANKRUPTCY ABUSE AND CONSUMER PROTECTION ACT OF 2003 69 Brooklyn Law Review 425 (Winter, 2004) Judging from the title of pending bankruptcy legislation, H.R. 975 the Bankruptcy Abuse and Consumer Protection Act of 2003 one could reasonably presume that the proposed bill is intended to reaffirm consumer bankruptcy law as consumer protection law and strengthen the social safety net provided to consumer debtors by means of the bankruptcy... 2004
Melissa B. Jacoby NEGOTIATING BANKRUPTCY LEGISLATION THROUGH THE NEWS MEDIA 41 Houston Law Review 1091 (Winter 2004) I. Introduction. 1092 II. Legislative Development and the Prominent Bankruptcy Story. 1095 A. 105th Congress (1997-1998). 1098 B. 106th Congress (1999-2000). 1102 C. 107th Congress (2001-2002). 1104 D. 108th Congress (2003-2004). 1105 III. The Relevance of Media Treatment to Developments in Bankruptcy Legislation. 1107 IV. Three Prominent Emerging... 2004
David A. Brennen RACE AND EQUALITY ACROSS THE LAW SCHOOL CURRICULUM: THE LAW OF TAX EXEMPTION 54 Journal of Legal Education 336 (September, 2004) What is the relevance of race to tax law? The race issues are apparent when one studies a subject like constitutional law. The Constitution concerns itself explicitly with such matters as defining rights of citizenship, allocating powers of government, and determining rights with respect to property. Given the history of our countrywith slavery... 2004
A. Mechele Dickerson RACE MATTERS IN BANKRUPTCY 61 Washington and Lee Law Review 1725 (Fall, 2004) C1-6Table of Contents I. L2-5,T5Introduction 1726 II. L2-5,T5Bankruptcy Relief 1727 A. L3-5,T5Goals 1727 B. L3-5,T5Structure 1731 1. L4-5,T5Treatment of Debts 1731. 2. L4-5,T5Treatment of Assets 1735. C. L3-5,T5Criticisms and Uses of Existing Bankruptcy Laws 1738 D. L3-5,T5Costs 1741 III. L2-5,T5Racial Impact of Bankruptcy Relief 1743 A.... 2004
David A. Skeel, Jr. RACIAL DIMENSIONS OF CREDIT AND BANKRUPTCY 61 Washington and Lee Law Review 1695 (Fall, 2004) C1-4Table of Contents I. L2-3,T3Introduction 1695. II. L2-3,T3The Mystery of the Missing Bankruptcy Practice: Credit and Race in the Middle Decades 1698. A. A Brief Overview of a Prominent Black Philadelphia Law Firm. 1699 B. Explaining the Absence of Bankruptcy. 1700 III. L2-3,T3Credit Cards, Bankruptcy, and Consumer Protection in the 1970s 1706.... 2004
Eric J. Gouvin RADICAL TAX REFORM, MUNICIPAL FINANCE, AND THE CONSERVATIVE AGENDA 56 Rutgers Law Review 409 (Winter 2004) Proponents of a consumption tax system to replace the federal income tax typically couch their support for radical tax reform in the language of traditional tax policy goals. They claim that their reform plans promote the goals of simplicity, economic efficiency, stability, and equity. This Article examines how well the proposed tax reforms will... 2004
Cynthia Blum SHARING BANK DEPOSIT INFORMATION WITH OTHER COUNTRIES: SHOULD TAX COMPLIANCE OR PRIVACY CLAIMS PREVAIL? 6 Florida Tax Review 579 (2004) I. L2-4,T4The Rationale for the Regulation 584 A. L3-4,T4The IRS Explanation 584. 1. Detecting U.S. Taxpayers Posing as Foreigners. 584 2. Facilitating Information Exchange with Other Countries. 587 B. L3-4,T4Why the IRS Wants to Achieve Broader Information Sharing with Other Countries 590. 1. The Prevalence of Tax Evasion through Offshore... 2004
Ryan P. Rivera STATE HOMESTEAD EXEMPTIONS AND THEIR EFFECT ON FEDERAL BANKRUPTCY LAWS 39 Real Property, Probate and Trust Journal 71 (Spring, 2004) Editors' Synopsis: This Article contains an overview of the history of the federal bankruptcy law and the federal homestead exemption. The author argues that varying state homestead exemption laws have created a chaotic and nonuniform system, and he discusses recent proposals to amend the federal exemption that will produce greater uniformity. I.... 2004
Mitchell A. Kane STRATEGY AND COOPERATION IN NATIONAL RESPONSES TO INTERNATIONAL TAX ARBITRAGE 53 Emory Law Journal 89 (Winter 2004) I. Introduction. 90 II. What Is International Tax Arbitrage?. 96 A. Definitional Criteria. 96 B. Definitions Based on Inconsistency and Degrees of Difference. 97 C. Taxpayer Intent. 99 D. Government Intent. 101 E. Analogy to Economic Arbitrage. 101 1. Risk. 102 2. Elimination of Arbitrage. 107 3. Money Machine. 109 F. Price Indifference--Rule... 2004
Michael Littlewood TAX COMPETITION: HARMFUL TO WHOM? 26 Michigan Journal of International Law 411 (Fall 2004) I. Introduction. 412 II. The OECD Project on Harmful Tax Competition. 417 A. The 1998 Report. 419 B. Tax Havens. 421 C. Harmful Preferential Tax Regimes. 422 D. Remedies. 424 E. The 2000 Report. 427 F. Preferential Tax Regimes in Member Countries. 427 G. The OECD's List of Tax Havens. 429 H. Preferential Tax Regimes in Non-Member Countries. 431 I.... 2004
Joni Larson TAX EVIDENCE II: A PRIMER ON THE FEDERAL RULES OF EVIDENCE AS APPLIED BY THE TAX COURT 57 Tax Lawyer 371 (Winter, 2004) C1-3TABLE OF CONTENTS I. INTRODUCTION. 373 II. GENERAL PROVISIONS. 374 Rule 101. Scope. 374 Rule 102. Purpose and Construction. 374 Rule 103. Rulings on Evidence. 375 Rule 104. Preliminary Questions. 377 Rule 105. Limited Admissibility. 378 Rule 106. Remainder of or Related Writings or Recorded Statements. 379 III. JUDICIAL NOTICE. 381 Rule 201.... 2004
Elmer Dean Martin III TAX NEWS & VIEWS 27 California Bankruptcy Journal 289 (2004) George v. Uninsured Employers Fund has held that amounts claimed by the California Uninsured Employers Fund (Fund) are dischargeable because they are not excise taxes. George was found liable for failure to carry workers' compensation insurance to cover employee injuries. One of George's employees was injured, collected from the Fund and the Fund... 2004
Russell H. Hereth, Cpa, Hans Dieter Sprohge, Cpa, and John Talbott TAX RULES MAKE RACE HORSES A BETTER INVESTMENT IN 2004 73 Practical Tax Strategies 230 (October, 2004) With a larger Section 179 deduction and bonus depreciation, taxpayers can qualify for huge first-year deductions for the purchase of a race horse in 2004. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) increased the Section 179 immediate expensing option to a significant $100,000, adjusted for inflation to $102,000 in 2004.... 2004
Melissa B. Jacoby THE BANKRUPTCY CODE AT TWENTY-FIVE AND THE NEXT GENERATION OF LAWMAKING 78 American Bankruptcy Law Journal 221 (Spring, 2004) To those who support traditional bankruptcy policies, or even who simply appreciate good statutory drafting, the Bankruptcy Code looks better than expected on its twenty-fifth birthday. Some post-1978 amendments have marred its elegance, but the Code thus far has escaped unscathed from the four-hundred-and-ninety-one page omnibus bankruptcy bill... 2004
Martin J. McMahon, Jr. THE MATTHEW EFFECT AND FEDERAL TAXATION 45 Boston College Law Review 993 (September, 2004) For whosoever hath, to him shall be given, and he shall have more abundance; But whosoever hath not, from him shall be taken away even that he hath. -- Matthew 25:29 Abstract: The Matthew Effect is a synonym for the well-known colloquialism, the rich get richer and the poor get poorer. This Article is about the Matthew Effect in the... 2004
Stephen D. Sugarman THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN 11 Asian Law Journal 284 (May, 2004) Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... 2004
Stephen D. Sugarman THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN 15 Berkeley La Raza Law Journal 75 (Spring 2004) Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... 2004
Stephen D. Sugarman THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN 19 Berkeley Women's Law Journal 403 (2004) Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... 2004
Stephen D. Sugarman THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN 6 African-American Law and Policy Report 202 (2004) Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... 2004
Ronald J. Mann THE RISE OF STATE BANKRUPTCY-DIRECTED LEGISLATION 25 Cardozo Law Review 1805 (April, 2004) Introduction. 1805 I. The Old System. 1807 II. The Rise of Bankruptcy-Directed Legislation. 1813 A. Security Interests in Intangibles. 1813 B. Proceeds. 1815 C. Pro-Securitization Statutes. 1816 III. Responding to the Problem. 1818 Conclusion. 1828 The papers at this conference generally focus on the rise of securitization and the possibility that... 2004
John D. Colombo THE ROLE OF ACCESS IN CHARITABLE TAX EXEMPTION 82 Washington University Law Quarterly 343 (Summer, 2004) Every year when I teach my course on tax-exempt organizations, I begin by asking my students to name their paradigm charity. Every year, the usual suspects emerge: the Salvation Army, the Red Cross, C.A.R.E. and other poor-relief organizations top the list. Relief of the poor has long been a major justification for tax exemption and in fact is one... 2004
Margaret C. Wilson THE SUPREME COURT AND STATE TAXATION: 2002-2003 A VERDICT ON THE CONTINUING VIABILITY OF EQUAL PROTECTION FOR BUSINESS, AND A FRESH INTERPRETATION OF FULL FAITH AND CREDIT DEFERENCE TO OTHER STATES' LAWS 9 State and Local Tax Lawyer 87 (2004) Although its 2002-03 term produced only two decisions in the arena of state taxation, the U.S. Supreme Court tackled two interesting disputes: one, an Equal Protection protest by Iowa racetracks against an Iowa statute that taxed revenue from precisely the same activity (namely, providing slot machine gambling to patrons) at a substantially higher... 2004
Leo P. Martinez THE TROUBLE WITH TAXES: FAIRNESS, TAX POLICY, AND THE CONSTITUTION 31 Hastings Constitutional Law Quarterly 413 (Summer, 2004) It's not fair. A child's common plaint The word fairness has a simple ring to it. Despite this simplicity, fairness stands for a complicated set of moral and practical instructions inculcated in us since childhood. Consequently, fairness presents knotty problems of application for legal and policy analysts in the formulation of tax policy. Dr.... 2004
Marianne Kayan THE U.S. RESPONSE TO THE WTO RULING AGAINST FOREIGN SALES CORPORATIONS AND THE EXTRATERRITORIAL INCOME EXCLUSION ACT 2004-WTR Federal Bar Association Section of Taxation Report 7 (Winter, 2004) For the past 30 years, members of the European Union have argued that the U.S. Tax Code includes export subsidies that violate trade agreements. In March 2000, the World Trade Organization's Dispute Settlement Body adopted a report which provided that the provisions of the U.S. tax code known as foreign sales corporations (FSC) constituted a... 2004
Melissa J. Morrow TWENTY-FIVE YEARS OF DEBATE: IS ACQUISITION-VALUE PROPERTY TAXATION CONSTITUTIONAL? IS IT FAIR? IS IT GOOD POLICY? 53 Emory Law Journal 587 (Spring 2004) Twenty-five years ago a modern Boston Tea party took place in California. However, this insurgence against taxation was deliberately targeted against one specific tax, one of the oldest and most unpopular taxes ever imposed--the property tax. California's voters passed Proposition 13 through referendum and put an end to escalating real property... 2004
Dorothy E. Roberts WELFARE REFORM AND ECONOMIC FREEDOM: LOW-INCOME MOTHERS' DECISIONS ABOUT WORK AT HOME AND IN THE MARKET 44 Santa Clara Law Review 1029 (2004) In October 2003, the New York Times Magazine featured an article about high-powered women who have opted out of the workplace to become full-time moms. The cover showed a woman and toddler sitting on the ground together in front of a ladder reaching beyond the cover's frame. The caption read, Q: Why Don't More Women Get to the Top? A: They Choose... 2004
Richard M. Hynes WHY (CONSUMER) BANKRUPTCY? 56 Alabama Law Review 121 (Fall 2004) I. Introduction. 122 II. Providing Bankruptcy's Fresh Start with Non-Bankruptcy Law. 127 A. The Protections Afforded by Bankruptcy. 127 1. Chapter 7. 128 2. Chapter 13 and Other Systems of Debt Adjustment. 130 3. Taxation-Based Bankruptcy. 133 B. Recreating Bankruptcy's Debt Relief without the Bankruptcy Proceeding. 134 1. Protection from... 2004
Michael K. McChrystal WISCONSIN TAX POLICY: SERIOUS FLAWS, COMPELLING SOLUTIONS 88 Marquette Law Review 1 (Special Issue 2004) State and local government funding is subject to intense pressures nationally and in Wisconsin. The fierce gubernatorial race in 2002, the politically polarized process leading to the current biennial budget, and the failed special legislative session in the summer of 2004 demonstrate the central importance and partisan difficulties of state tax... 2004
Sarika Kapoor A PROHIBITION ON DISCRETION UNDER SECTION 304(B) OF THE BANKRUPTCY CODE 2 Journal of International Business and Law 120 (Spring, 2003) Bankruptcy law is designed to allow creditors to vindicate their rights in a single forum where the debtor's affairs can be sorted out. This body of law seeks to protect creditors and to ensure the maximum possible return on their investment when the debtor/borrower files for bankruptcy. The law is designed to give creditors some incentive to lend... 2003
Steven R. Lainoff , Stephen Bates , Chris Bowers ATTRIBUTING THE ACTIVITIES OF CORPORATE AGENTS UNDER U.S. TAX LAW: A FRESH LOOK FROM AN OLD PERSPECTIVE 38 Georgia Law Review 143 (Fall 2003) The explosion of the international service economy over the last two decades has brought new challenges to the assertion of tax jurisdiction both here in the United States and abroad. Professional service firms providing worldwide financial, accounting, systems, manufacturing, administrative and other consulting services have grown in number and... 2003
Deborah J. Zimmerman BRANCH MINISTRIES, INC. v. ROSSOTTI: FIRST AMENDMENT CONSIDERATIONS TO LOSS OF TAX EXEMPTION 30 Northern Kentucky Law Review 249 (2003) Reverend Wilson, a Baptist minister, sat down to write his Sunday sermon on a warm night in early September. School had recently started, and Reverend Wilson's three children attended the local public school in the suburbs of a large Southern city. He had just returned from a PTA meeting attended by many members of his congregation. Parents had... 2003
Peter C. Alexander BUILDING 'A DOLL'S HOUSE': A FEMINIST ANALYSIS OF MARITAL DEBT DISCHARGEABILITY IN BANKRUPTCY 48 Villanova Law Review 381 (2003) MUCH has been written about divorce in this country, the feminization of poverty that may be fairly attributed to the rise in divorce rates and the resulting financial hardship that often occurs. Less noticeably, a feminist discussion has evolved concerning the intersection of divorce and bankruptcy, specifically the discharge of marital debts in... 2003
Susan Pace Hamill CONSTITUTIONAL REFORM IN ALABAMA: A NECESSARY STEP TOWARDS ACHIEVING A FAIR AND EFFICIENT TAX STRUCTURE 33 Cumberland Law Review 437 (2002-2003) It has been well documented that Alabama's state tax structure is the worst in the nation. Alabama's income and sales taxes impose unfairly heavy burdens on the poorest Alabamians, while the income and property tax structures allow Alabamians earning significant levels of income and owning substantial valuable property to escape with the lightest... 2003
Richard Schragger CONSUMING GOVERNMENT 101 Michigan Law Review 1824 (May, 2003) In his ambitious new book, William Fischel, a Professor of Economics at Dartmouth College, gives us a new political animal: The Homevoter. The homevoter is simply a homeowner who votes (p. ix). According to Fischel, she is the key to understanding the political economy of American local government. By implication, she is the key to understanding... 2003
Rebecca Callahan, Lisa Mathaisel CONTRACTING AROUND ยง 523 OF THE BANKRUPTCY CODE: IS THERE AN IRON-CLAD WAY TO CREATE A NONDISCHARGEABLE SETTLEMENT OBLIGATION? 45-APR Orange County Lawyer 35 (April, 2003) As a general rule, bankruptcy courts have been unreceptive to the use of consent decrees which attempt to create, by contract, a debt that will be excepted from discharge in the bankruptcy of an individual defendant/obligor. Last year, the Ninth Circuit Court of Appeals handed down a decision in Bank of China v. Huang (Bank of China), 275 F.3d... 2003
Adam Feibelman FEDERAL BANKRUPTCY LAW AND STATE SOVEREIGN IMMUNITY 81 Texas Law Review 1381 (May, 2003) I. The Doctrinal Setting. 1386 A. Seminole Tribe. 1386 1. Ex Parte Young. 1389 2. Waiver. 1390 B. Immunity and the Code. 1391 C. Conclusion. 1401 II. The Case For States' Privileged Status In Bankruptcy. 1402 A. The Administrative States. 1404 B. Creditor States. 1408 1. Regulation and Fiscal Policy. 1409 2. States as Constrained Financial Actors..... 2003
Camilla E. Watson LEGISLATING MORALITY: THE DUTY TO THE TAX SYSTEM RECONSIDERED 51 University of Kansas Law Review 1197 (December, 2003) Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the tax system other than to abide by the law and... 2003
Barry E. Adler , Henry N. Butler ON THE "DELAWARIZATION OF BANKRUPTCY" DEBATE 52 Emory Law Journal 1309 (Summer 2003) Introduction. 1309 I. Competing Perspectives on Forum Shopping: The Good, The Bad, and the Professional. 1311 A. The Delaware Enthusiasts. 1312 B. Lynn LoPucki and the Delaware Destroyers. 1313 C. The Professionalization of the Bankruptcy Bench. 1314 II. Race to the Top, to the Bottom, or to Nowhere at All. 1316 III. The Corporate Chartering... 2003
William J. Turnier PAYE AS AN ALTERNATIVE TO AN ALTERNATIVE TAX SYSTEM 23 Virginia Tax Review 205 (Summer 2003) I. Basic Description of the Critical Features of the British Income Tax. 212 II. Basic Operation of the PAYE System. 224 III. Why PAYE Works Well. 232 A. Important General Tax System Design Features. 232 B. Important PAYE System Features. 234 IV. PAYE Compliance and Administration Costs. 236 V. Making PAYE Work in the United States. 248 A. FASST as... 2003
David A. Brennen RACE-CONSCIOUS AFFIRMATIVE ACTION BY TAX-EXEMPT 501(C)(3) CORPORATIONS AFTER GRUTTER AND GRATZ 77 Saint John's Law Review 711 (Fall 2003) The Equal Protection Clause of the Fourteenth Amendment generally acts as a legal limit on the permissible bounds of government action. Accordingly, public universities and other government entities are constitutionally prohibited from engaging in acts that violate equal protection of the laws. The Supreme Court recently reinforced this point when... 2003
Ira B. Shepard , Martin J. McMahon, Jr. RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2002 6 Florida Tax Review 81 (2003) L1-3,T3Accounting 83 A. Accounting Methods. 83 B. Inventories. 87 C. Year of Receipt or Deduction. 87 D. Installment Method. 90 II. L2-3,T3Business Income and Deductions 90. A. Income. 90 B. Deductible Expenses versus Capitalization. 91 C. Reasonable Compensation. 94 D. Miscellaneous Expenses. 94 E. Depreciation and Amortization. 98 F. Credits. 100... 2003
Christine Roemhildt Moore RELIGIOUS TAX EXEMPTION AND THE "CHARITABLE SCRUTINY" TEST 15 Regent University Law Review 295 (2002-2003) Churches and other religious organizations have enjoyed the benefits of tax exemption in this country since the late nineteenth century. During this time, many American churches have grown, flourished, and garnered both wealth from and favor in society. Tax exemption has become big business. A study conducted in 1996 concluded that nearly half... 2003
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