Selected Works of Richard Kovach
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Richard Kovach
University of Akron School of Law
C. Blake McDowell, Jr., Professor of Law
Intellectual Property Fellow, Intellectual Property Law Center
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1993 Outstanding Professor of the Year
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Articles
Link
Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity
,
Akron Tax Journal
(2006)
Link
New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties
,
Hous. Bus. & L.J.
(2005)
PDF
A Seldom Considered Aspect of Tax Fairness and Simplifications: The Need for a Coherent Policy Perspective on the Many and Varied Dollar Limitations Contained in the Internal Revenue Code
,
Pittsburgh Tax Rev.
(2003)
PDF
Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses
,
J. Small & Emerging Bus. L.
(2002)
PDF
The Janus-Like Nature of Treasury Regulations: Recent Promulgations Illustrate How Regulators Can Simplify as Well as Complicate Administration of the Internal Revenue Code
,
Ohio N.U.L. Rev.
(2002)
PDF
Family Development Deductions – An Alternative to Repealing the Estate Tax
,
U. Rich. L. Rev.
(2001)
PDF
Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees
,
Loy. U. Chi. L.J.
(2000)