Federal Income Taxation

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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...

 

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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...

 

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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

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

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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)
 

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

Gift and Estate Taxation

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

Tax Policy - Political Aspects

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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...

 

Tax Reform - Evaluation

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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...

 

Administrative Procedure - Methods

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

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)
 

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

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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)
 

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)
 

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)
 

Retirement Planning - 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)
 

Small Business - Officials and Employees

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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)
 

Tax Law - Evaluation

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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)
 

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

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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)
 

Retirement Income - Laws, 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)
 

Tax Reform - 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)
 

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)
 

Estate Taxes - Laws, Regulations and Rules

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

Legal Reform - Management

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

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)
 

Self Employed Persons - Finance

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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)
 

Small Business - Taxation

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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)
 

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)
 

Tax Administration - Laws, Regulations and Rules

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