Taxation & Estate Planning

McMahon, Shepard & Simmons: Recent Developments in Federal Income Taxation: 2007

Posted on May 07, 2008
Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis) have posted Recent Developments in Federal Income Taxation: The Year 2007, 8 Fla. Tax Rev. 715 (2008), on SSRN. Here is the abstract: This recent developments...

McCormack: Tax Shelters and Statutory Interpretation: A Much Needed Purposive Approach

Posted on May 07, 2008
Shannon Weeks McCormack (Harvard) has posted Tax Shelters and Statutory Interpretation: A Much Needed Purposive Approach, 2008 U. Ill. L. Rev. ___ (2008), on SSRN. Here is the abstract: Few are unaware that the Tax Code and Regulations provide a...

Alarie & Duff: The Legacy of UK Tax Concepts in Canadian Income Tax Law

Posted on May 07, 2008
Benjamin Alarie (Toronto) & David G. Duff (Toronto) have posted The Legacy of UK Tax Concepts in Canadian Income Tax Law, 50 British Tax Rev. ___ (2008), on SSRN. Here is the abstract: This article examines a specific category of...

Palley: Tax Policy and the House Price Bubble

Posted on May 07, 2008
Tax Policy and the House Price Bubble, by Thomas Palley (Economics for Democratic & Open Societies): The bursting of the recent house price bubble has focused attention on the failures of monetary and regulatory policy. However, tax policy also likely...

To access this complete feed in the blog feed reader login or register for free.

Federalist Society Hosts Conference on Our Nation's Founding Principles and Our Tax Code Today in D.C.

Posted on May 07, 2008
The Federalist Society and its Administrative Law & Regulation Practice Group host a conference today in Washington, D.C. on Our Nation's Founding Principles and Our Tax Code - Consistent or In Conflict?: The architects of our nation took great care....

What Tax Profs Are Reading ... Jim Maule

Posted on May 06, 2008
In our latest installment of What Tax Profs Are Reading, Jim Maule (Villanova) shares his thoughts on the 39 (!) books he has read since February 2007 (or at least the ones he remembers). Other Tax Profs are welcome to...

Gerzog: Portability of Exemptions

Posted on May 06, 2008
Wendy Gerzog (Baltimore) has posted Portability of Exemptions, 119 Tax Notes 509 (5/5/08), on SSRN. Here is the abstract: Portability of estate tax exemptions has been called the best estate tax planning idea for a surviving spouse since the unlimited...

GAO Releases VAT Report

Posted on May 06, 2008
The Government Accountability Office yesterday released Value-Added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition (GAO-08-566). From the one-page highlights: This report describes (1) how VAT design choices, such as exemptions and enforcement...

Ohlenforst: The New Texas Margin Tax

Posted on May 06, 2008
Cynthia M. Ohlenforst (K & L Gates, Dallas) has published The New Texas Margin Tax: More Than a Marginal Change to Texas Taxation, 60 Tax Law. 959 (2007). Here is part of the Introduction: The new law, effective for reports...

Staudt: If Major Wars Affect (Judicial) Fiscal Policy, How & Why?

Posted on May 06, 2008
Nancy C. Staudt (Northwestern) has posted If Major Wars Affect (Judicial) Fiscal Policy, How & Why? on SSRN. Here is the abstract: This paper seeks to identify and explain the effects of major wars on U.S. Supreme Court decision-making in...

Borden: The Aggregate-Plus Theory of Partnership Taxation

Posted on May 06, 2008
Bradley T. Borden (Washburn) has posted The Aggregate-Plus Theory of Partnership Taxation, 43 Ga. L. Rev. ___ (2009), on SSRN. Here is the abstract: This Article presents a theory of partnership taxation. To provide context for the presentation, the Article...

Pietruszkiewicz: Conflating Standards of Review in the Tax Court

Posted on May 06, 2008
Christopher M. Pietruszkiewicz (LSU) has published Conflating Standards of Review in the Tax Court: A Lesson in Ambiguity, 44 Hous. L. Rev. 1337 (2008). Here is the abstract: Standards of review define the scope of power between judicial actors by...

Urban Institute Hosts Program Today on War and Taxes

Posted on May 06, 2008
The Urban Institute hosts a program today on Dollars for Defense: War, Taxes, and Sacrifice to celebrate the publication of War and Taxes (Urban Institute Press, 2008), by Steven A. Bank (UCLA), Joseph J. Thorndike (Tax Analysts) & Kirk J....

Alstott: Is the Family at Odds with Equality? The Legal Implications of the Egalitarian Family

Posted on May 06, 2008
Anne Alstott (Yale, moving to Harvard) has posted Is the Family at Odds with Equality? The Legal Implications of the Egalitarian Family, 81 S. Cal. L. Rev. ___ (2008), on SSRN. Here is the abstract: The family seems to pose...

ABA Tax Section Submits Comment Letters

Posted on May 05, 2008
The ABA Tax Section has submitted comment letters on: IRS Funding Proposed § 125 Regulations Proposed Regulations Concerning Mergers Under § 704(c)(1)(B) and 737 Proposed and Temporary § 368(a)(1)(D) Regsulations 2007 Amendment to the § 6694 Preparer Penalty New Service...

TaxProf Blog Weekend Roundup

Posted on May 05, 2008
Saturday: Clinton, McCain & Obama Gas Tax Roundup Tax Profs and Cognitive Surplus Student Notes in ABA Tax Lawyer Taxation and Governance in Africa Federal Income Tax Deductibility of Higher Education Expenses Sunday: Top 5 Tax Paper Downloads Shaviro Presents...

School's Out For Summer!

Posted on May 05, 2008
My 71 students just completed my Federal Income Tax exam. Which can only mean one thing: For more, see here.

Structuring a Tax Policy Workshop Series -- Collector's Edition

Posted on May 05, 2008
Roberta F. Mann (Widener) prepared this Word document with all of the entries in our series on structuring a tax policy workshop series: Best Practices (Neil Buchanan) Boston College Columbia Connecticut Indiana-Bloomington Loyola-L.A. Michigan NYU (Convenor, Student) Northwestern Penn Toronto...

Call for Papers: UNC Tax Symposium

Posted on May 05, 2008
The University of North Carolina Kenan-Flagler School of Business has issued a call for papers for its Twelfth Annual Tax Symposium to be held January 23-24, 2009. The symposium "brings together accountants, economists, and lawyers from academe, practice, and government...

CBO: Sources of the Growth and Decline in Individual Income Tax Revenues Since 1994

Posted on May 05, 2008
The Congressional Budget Office has published Sources of the Growth and Decline in Individual Income Tax Revenues Since 1994: Federal individual income tax revenues have risen and fallen by significant amounts since 1994. Although income tax revenues generally rise and...

Finally, an Economist Supports Hillary's Gas Tax Holiday

Posted on May 05, 2008
Following up on Saturday's post on the gas tax holiday proposed by Senators Clinton and McCain: after Clinton on Sunday punted when ABC's George Stephanopoulos asked her ?Can you name one economist ? a credible economist ? who supports the...

Education Tax Expenditure Reform

Posted on May 05, 2008
Sean M. Stegmaier (O'Melveny & Myers, Newport Beach, CA) has published Tax Incentives for Higher Education in the Internal Revenue Code: Education Tax Expenditure Reform and the Inclusion of Refundable Tax Credits, 37 Sw. U. L. Rev. 135 (2008). Here....

Structuring a Tax Policy Workshop Series -- Best Practices

Posted on May 05, 2008
Neil Buchanan (George Washington) offers some concluding thoughts on our series on how to best structure a tax policy workshop series: This series of posts describing different law schools' tax policy workshops has been extremely valuable. A number of similarities...

Tatarowicz: Federalism, the Commerce Clause, and Discriminatory State Tax Incentives

Posted on May 05, 2008
Philip M. Tatarowicz (Ernst & Young, Washington, D.C.; Adjunct Professor, Georgetown) has published Federalism, the Commerce Clause, and Discriminatory State Tax Incentives: A Defense of Unconditional Business Tax Incentives Limited to In-State Activities of the Taxpayer, 60 Tax Law...

TIGTA Releases Tax Reports

Posted on May 05, 2008
The Treasury Inspector General for Tax Administration has released a number of tax reports: Additional Actions Are Needed to Effectively Address the Tax Gap (2008-30-094) The Taxpayer Advocate Service Needs to Improve Its Processing of Economic Burden Cases (2008-10-088) Fiscal...

Hellerstein, McIntyre & Pomp: Commerce Clause Restraints on State Taxation

Posted on May 04, 2008
Walter Hellerstein (Georgia), Michael J. McIntyre (Wayne State) & Richard D. Pomp (Connecticut) have posted Commerce Clause Restraints on State Taxation after Jefferson Lines, 51 Tax L. Rev. 47 (1995), on SSRN. Here is the abstract: In Jefferson Lines (1995),...

Glesner Fines: The Impact of Expectations on Teaching and Learning

Posted on May 04, 2008
Barbara Glesner Fines (Missouri-Kansas City) has posted The Impact of Expectations on Teaching and Learning, 3 Gonzaga L. Rev. 89 (2003), on SSRN. Here is the abstract: Law schools are in a crisis of confidence in the abilities and motivations...

Top 5 Tax Paper Downloads

Posted on May 04, 2008
There is a bit of movement on this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: 1. [367 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to...

Shaviro Presents Two Tax Papers Today at Tel Aviv Law School

Posted on May 04, 2008
Daniel N. Shaviro (NYU) presents two tax papers today at Tel Aviv Law School: The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal, 97 Geo L.J. ___ (2007), at the Tax Policy Workshop The Intellectual...

What Law Schools Should Tell Applicants

Posted on May 04, 2008
From Ideas: Most law students study law in order to practice it. For most of them, practice requires passing the bar. Naturally enough, they want information on how likely they are to pass according to what school they go to....

Bloggers, promote your law blog by nominating your blog for inclusion in USLaw.com's Law Blog Directory and RSS Reader. Benefits described.