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Is New Code Section 199a Really Going To Turn Us All Into Independent Contractors, Shu-Yi Oei, Diane Ring 2019 Boston College Law School

Is New Code Section 199a Really Going To Turn Us All Into Independent Contractors, Shu-Yi Oei, Diane Ring

Diane M. Ring

There has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifying workers who are independent contractors (and not employees), a deduction equal to 20% of a specially calculated base amount of income. One of the important themes that has arisen is its effect on work and labor markets, and the notion that the new deduction creates an incentive for businesses to shift to independent contractor classification. A question that has been percolating in the press, blogs, and on social media is whether new Section 199A is ...


Tax Attorneys As Defenders Of Taxpayer Rights, Michelle Lyon Drumbl 2019 Washington and Lee University School of Law

Tax Attorneys As Defenders Of Taxpayer Rights, Michelle Lyon Drumbl

Scholarly Articles

What is the modern role of a tax practitioner, in particular a tax attorney, in the United States? In an era in which the Internal Revenue Service (IRS) is underfunded, understaffed, and struggles to address its mission, tax attorneys play an important role as advocates for taxpayer rights.

Tax attorneys act as advocates who represent ordinary individual taxpayers in controversies with the IRS. These controversies include post-filing disputes, such as audits, as well as issues arising with the collection of assessed taxes. Many of these cases are resolved at the administrative level; those that cannot be resolved are litigated, most ...


Book Review, Roberto Rosas 2019 St. Mary's University School of Law

Book Review, Roberto Rosas

St. Mary's Law Journal

Abstract forthcoming


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Toward Fair And Sustainable Capitalism: A Comprehensive Proposal To Help American Workers, Restore Fair Gainsharing Between Employees And Shareholders, And Increase American Competitiveness By Reorienting Our Corporate Governance System Toward Sustainable Long-Term Growth And Encouraging Investments In America’S Future, Leo E. Strine 2019 University of Pennsylvania

Toward Fair And Sustainable Capitalism: A Comprehensive Proposal To Help American Workers, Restore Fair Gainsharing Between Employees And Shareholders, And Increase American Competitiveness By Reorienting Our Corporate Governance System Toward Sustainable Long-Term Growth And Encouraging Investments In America’S Future, Leo E. Strine

Faculty Scholarship at Penn Law

To promote fair and sustainable capitalism and help business and labor work together to build an American economy that works for all, this paper presents a comprehensive proposal to reform the American corporate governance system by aligning the incentives of those who control large U.S. corporations with the interests of working Americans who must put their hard-earned savings in mutual funds in their 401(k) and 529 plans. The proposal would achieve this through a series of measured, coherent changes to current laws and regulations, including: requiring not just operating companies, but institutional investors, to give appropriate consideration to ...


A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman 2019 William & Mary Law School

A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman

Nathan B. Oman

No abstract provided.


Why Pension Funding Matters, Eric D. Chason 2019 William & Mary Law School

Why Pension Funding Matters, Eric D. Chason

Eric D. Chason

No abstract provided.


The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason 2019 William & Mary Law School

The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason

Eric D. Chason

No abstract provided.


Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason 2019 William & Mary Law School

Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason

Eric D. Chason

No abstract provided.


Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason 2019 William & Mary Law School

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason

Eric D. Chason

No abstract provided.


Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason 2019 William & Mary Law School

Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason

Eric D. Chason

Executive pensions (or deferred compensation) grabbed headlines after Enron's collapse and fresh concerns over ever-increasing executive pay. They also grabbed the attention of Congress, which reformed executive pensions legislatively in 2004 with § 409A of the Internal Revenue Code. Section 409A merely tightens and clarifies the doctrines that had already governed executive pensions, leaving the basic economics of executive pensions unchanged. Executives can still defer taxation on current compensation until actual payment is made in the future. Deferral still comes at the same price to the employer, namely the deferral of its deduction for the compensation expense. Thus, the timing ...


Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason 2019 William & Mary Law School

Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason

Eric D. Chason

No abstract provided.


Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff 2019 American University

Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff

Benjamin Leff

No abstract provided.


Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi 2019 San Jose State University

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.


H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur 2019 San Jose State University

H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2019 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky 2019 San Jose State University

Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi 2019 San Jose State University

The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.


Fun Tax Facts, Rachana Khandelwal 2019 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


Roger Cpa Review Questions, Roger Philipp CPA, CGMA 2019 San Jose State University

Roger Cpa Review Questions, Roger Philipp Cpa, Cgma

The Contemporary Tax Journal

No abstract provided.


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