Browse by Subject

401k Plans - Laws, Regulations and Rules

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Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Administrative Procedure - Methods

Link

New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)

Economic Growth and Tax Relief Reconciliation Act of 2001

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Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Estate Taxes - Laws, Regulations and Rules

PDF

Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Federal Income Taxation

Link

Technical and Policy Standards for Inflation Adjustments Under the Internal Revenue Code, Oklahoma City University Law Review (2008)

Toward the end of every calendar year, tax professionals scan their update materials for information...

Link

Taxes, Loopholes and Morals Revisited: a 1963 perspective on the tax gap, Whittier Law Review (2008)

Jerome R. Hellerstein was a professor of law at New York University School of Law...

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Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, Akron Tax Journal (2006)

Recently, the Boston College Law Review published a symposium issue containing twelve articles on federal...

Link

New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)

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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)

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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)

Federal Taxation Administration

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)

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Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Gift and Estate Taxation

PDF

Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Internal Revenue Code - I.R.C. 401(A)(9)

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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)

Legal Reform - Management

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Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Pension Funds - Law, Regulations and Rules

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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)

Pensions - Laws, Regulations and Rules

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)

Retirement Income - Laws, Regulations and Rules

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)

Retirement Planning - Analysis

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Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, Loy. U. Chi. L.J. (2000)

Retirement Planning - Laws, Regulations and Rules

PDF

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Self Employed Persons - Finance

PDF

Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, Loy. U. Chi. L.J. (2000)

Small Business - Officials and Employees

PDF

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Small Business - Taxation

PDF

Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, Loy. U. Chi. L.J. (2000)

Tax Administration - Laws, Regulations and Rules

Link

New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)

Tax Law - Evaluation

PDF

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Tax Policy - Political Aspects

PDF

Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, Akron Tax Journal (2006)

Recently, the Boston College Law Review published a symposium issue containing twelve articles on federal...

Tax Reform - Evaluation

PDF

Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, Akron Tax Journal (2006)

Recently, the Boston College Law Review published a symposium issue containing twelve articles on federal...

Tax Reform - Management

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)

Taxation and Fiscal Policy - Rates (Averaging, Progressivity and Structure)

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)

Taxation and Fiscal Policy - Simplification, Income Tax

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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)

United States. Department of the Treasury - Management

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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)

Selected Works of Richard Kovach

Richard Kovach

University of Akron School of Law

Honors & Awards

Links

Browse by Subject

401k Plans - Laws, Regulations and Rules

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Administrative Procedure - Methods

New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)

Economic Growth and Tax Relief Reconciliation Act of 2001

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Estate Taxes - Laws, Regulations and Rules

Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Federal Income Taxation

Technical and Policy Standards for Inflation Adjustments Under the Internal Revenue Code, Oklahoma City University Law Review (2008)

Taxes, Loopholes and Morals Revisited: a 1963 perspective on the tax gap, Whittier Law Review (2008)

Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, Akron Tax Journal (2006)

New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)

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)

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)

Federal Taxation Administration

New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)

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)

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

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)

Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Gift and Estate Taxation

Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Internal Revenue Code - I.R.C. 401(A)(9)

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)

Legal Reform - Management

Family Development Deductions – An Alternative to Repealing the Estate Tax, U. Rich. L. Rev. (2001)

Pension Funds - Law, Regulations and Rules

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)

Pensions - Laws, Regulations and Rules

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)

Retirement Income - Laws, Regulations and Rules

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)

Retirement Planning - Analysis

Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, Loy. U. Chi. L.J. (2000)

Retirement Planning - Laws, Regulations and Rules

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Self Employed Persons - Finance

Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, Loy. U. Chi. L.J. (2000)

Small Business - Officials and Employees

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Small Business - Taxation

Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, Loy. U. Chi. L.J. (2000)

Tax Administration - Laws, Regulations and Rules

New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, Hous. Bus. & L.J. (2005)

Tax Law - Evaluation

Impact of the 2001 Tax Act of Retirement Savings for Owners and Employees of Small Businesses, J. Small & Emerging Bus. L. (2002)

Tax Policy - Political Aspects

Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, Akron Tax Journal (2006)

Tax Reform - Evaluation

Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, Akron Tax Journal (2006)

Tax Reform - Management

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)

Taxation and Fiscal Policy - Rates (Averaging, Progressivity and Structure)

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)

Taxation and Fiscal Policy - Simplification, Income Tax

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)

United States. Department of the Treasury - Management

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)