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Taxation & Estate Planning

TaxProf Blog

Provides news, information and resources for tax professors and practitioners.

Post Frequency: 110.3/day

Last Entry: April 01, 2011 at 16:00:00

Waggoner: Section 71 Hurts Children, Ex-Wives & Federalism

Posted on November 27, 2008
Michael Waggoner (Colorado) has published IRC Section 71 May Impoverish Children, Endanger Ex-Wives, and Disrupt Federalism, 46 Fam. Ct. Rev. 574 (2008). Here is the abstract: The Internal Revenue Code provides that alimony will be deductible to the payor and...

Class warfare? Really?

Posted on November 26, 2008
Posted by Victor FleischerI see from Paul's posting below that Professor Postlewaite has entered the carried interest debate with "Fifteen and Thirty Five: Class Warfare in Subchapter K of the Internal Revenue Code." Professor Postlewaite is hardly generous in how...

Law Students Deserve Better Teaching

Posted on November 26, 2008
Jon Peters, a law student at Ohio State, has an interesting op-ed in the November 2008 issue of The National Jurist: Teaching Deserves to be Valued: I'm confident that many law schools do value teaching, but I'm equally confident that...

Postlewaite: Fifteen and Thirty Five -- Class Warfare in Subchapter K

Posted on November 26, 2008
Philip Postlewaite (Northwestern) has posted Fifteen and Thirty Five -- Class Warfare in Subchapter K of the Internal Revenue Code: The Taxation of Human Capital Upon the Receipt of a Proprietary Interest in a Business Enterprise, 28 Va. Tax Rev....

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Sanchirico: The Tax Advantage to Paying Private Equity Managers with Profit Shares

Posted on November 26, 2008
Chris William Sanchirico (Penn) has published The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What Is It? Why Is It Bad?, 75 U. Chi. L. Rev. 1071 (2008). Here is the abstract: Private equity is very...

Moran: Capitalism and the Tax System: A Search for Social Justice

Posted on November 26, 2008
Beverly I. Moran (Vanderbilt) has published Capitalism and the Tax System: A Search for Social Justice, 61 SMU L. Rev. 337 (2008). Here is the abstract: America is a country founded on ideas. The Enlightenment was one set of ideas...

Fleischer 1, IRS 0

Posted on November 25, 2008
Posted by Victor FleischerPrivate equity professionals will no doubt be thrilled to hear that I was recently audited. At issue: a few thousand dollars in traveling expenses "while away from home in pursuit of a trade or business" (section 162)...

Giving away the store

Posted on November 25, 2008
Posted by Victor FleischerImportant changes in the tax law don't always make their way through the usual legislative process. Some significant changes come in the form of a Notice, Revenue Procedure, or Revenue Ruling. Notices and Revenue Procedures are sometimes...

McLure: Harmonizing Corporate Income Taxes in the US & EU

Posted on November 25, 2008
Charles E. McLure, Jr. (Hoover Institution, Stanford University) has published Legislative, Judicial, Soft Law, and Cooperative Approaches to Harmonizing Corporate Income Taxes in the US and the EU, 14 Colum. J. Eur. L. 377 (2008). Here is the abstract: The...

ACTEC Sponsors 2009 Student Writing Competition

Posted on November 25, 2008
The Legal Education Committee of the American College of Trust and Estate Counsel (ACTEC) is sponsoring the 2009 Law Student Writing Competition: Purpose: This competition was created by ACTEC?s Legal Education Committee, which consists of law school professors who teach...

Bell on Private Takings at UCONN

Posted on November 25, 2008
Posted by Ruth Mason Abraham Bell (Bar Ilan, visiting at UConn) presented Private Takings at Connecticut Monday. In this provocative paper, delivered in the land of Kelo, Bell argues that private parties should be able to invoke a power like...

Hellerstein & Harper: Discriminatory State Taxation of "Private Activity Bond" Income After Davis

Posted on November 25, 2008
Walter Hellerstein (Georgia) & Eugene W. Harper Jr. (Squire Sanders, New York) have posted Private Capital and Public Purposes: Discriminatory State Taxation of "Private Activity Bond" Income After Davis on SSRN. Here is the abstract: In its 2008 decision in...

Mumford: Tax Credits and the Fathers' Rights Movement

Posted on November 25, 2008
Ann Mumford (University of London, Queen Mary) has published Towards a Fiscal Sociology of Tax Credits and the Fathers' Rights Movement, 17 Social & Legal Studies 217 (2008). Here is the abstract: The case of Hockenjos v Secretary of State...

De la Feria on VAT at UCONN

Posted on November 24, 2008
Posted by Ruth MasonLast Tuesday, Rita de la Feria (Centre for Business Taxation, Oxford) presented The Pitfalls of Accepted VAT Wisdom: Lessons from the EU Experience at Connecticut as part of its Tax Lecture Series. Rather than addressing whether the...

Hickman: Responding to Treasury's (Lack of) Compliance with APA Rulemaking

Posted on November 24, 2008
Kristin E. Hickman (Minnesota) has published A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements, 76 Geo. Wash. L. Rev. 1153 (2008). Here is the abstract: In earlier work, I found that more...

Duff Presents Tax Fairness and the Tax Mix Today at UConn

Posted on November 24, 2008
David Duff (Toronto) presents Tax Fairness and the Tax Mix at Connecticut today as part of its Tax Lecture Series. Here is the Conclusion: Since taxes have different purposes, the concept of tax fairness is inescapably plural, assuming different forms...

Alstott: Family Values, Inheritance Law, and Inheritance Taxation

Posted on November 24, 2008
Anne L. Alstott (Harvard) has posted Family Values, Inheritance Law, and Inheritance Taxation, 62 Tax L. Rev. ___ (2009), on SSRN. Here is the abstract: This symposium paper, originally presented at the September 19, 2008 NYU Tax Law Review Symposium...

Graduate Tax Programs

Posted on November 24, 2008
I have updated the links to all of the graduate tax programs in the left column of TaxProf Blog, arranged: By School By State

Ring: What's at Stake in the Sovereignty Debate?: International Tax and the Nation-State

Posted on November 24, 2008
Diane M. Ring (Boston College) has published What's at Stake in the Sovereignty Debate?: International Tax and the Nation-State, 49 Va. J. Int'l L. 155 (2008). Here is the abstract: The international tax problems of today are typically beyond the...

Seto: Operationalizing Optimal Tax Theory: The Case of Multinationals

Posted on November 24, 2008
Theodore P. Seto (Loyola-L.A.) has posted Operationalizing Optimal Tax Theory: The Case of Multinationals on SSRN. Here is the abstract: This Article explores how the principles of optimal taxation may be operationalized nonmathematically and applied to general problems of tax...

Top 5 Tax Paper Downloads

Posted on November 23, 2008
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: 1. [502 Downloads] A Brief Analysis of Governor Palin's Tax Returns for...

Sanchirico: The Effect of Changing Work Patterns on Income Tax Progressivity

Posted on November 23, 2008
Chris Sanchirico (Penn) has published Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity, 108 Colum. L. Rev. 1551 (2008). Here is the abstract: The income tax taxes the proceeds from market work, but...

Knoll: Taxation of Private Equity Carried Interests: The Revenue Effects of Taxing Profit Interests as Ordinary Income

Posted on November 23, 2008
Michael S. Knoll (Penn) has published The Taxation of Private Equity Carried Interests: Estimating the Revenue Effects of Taxing Profit Interests as Ordinary Income, 50 Wm. & Mary L. Rev. 115 (2008). Here is the abstract: In this Article, I...

NOLs and the Rule of Law

Posted on November 23, 2008
Posted by Victor FleischerAs Paul has already highlighted, tax lawyers are scratching their heads over the Treasury's legal authority to issue Notice 2008-83, which allows banks (but no one else) to avoid the usual application of Section 382's limitation on...

Harv. L. Rev. on Davis

Posted on November 22, 2008
The Supreme Court 2007 Term -- Leading Cases (Department of Revenue of Kentucky v. Davis, 128 S. Ct. 1801 (2008)), 122 Harv. L. Rev. 276 (2008): Last Term, in Department of Revenue of Kentucky v. Davis, the Court held that...

NTA Annual Conference

Posted on November 22, 2008
The three-day National Tax Association 101st Annual Conference on Taxation concludes today in Philadelphia. Today's Law School Tax Prof speakers include: Kirk Stark (UCLA), Rethinking the Equalization Component of Medicaid Grants Roberta Mann (Widener) (discussant) For the complete list of...

Batchelder & Khitatrakun: The Incidence of Estate and Inheritance Taxes

Posted on November 22, 2008
Lily L. Batchelder (NYU) & Surachai Khitatrakun (ERS Group) have posted Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes on SSRN. Here is the abstract: This paper considers three questions: (1) the relative burden of...

Tax Prof Vacation; Guest Bloggers Take the Reins

Posted on November 21, 2008
For the third time in 4 1/2 years, I am taking a week-long respite from blogging, as I leave tomorrow on a family mission trip with my wife and two kids to Monterrey, Mexico. SInce I will be without Internet...

Burke: More on Collapsible Real Estate Partnerships

Posted on November 21, 2008
Karen C. Burke (San Diego) has published More on Collapsible Real Estate Partnerships, 121 Tax Notes 832 (Nov. 17, 2008). Here is the abstract: Professor Karen C. Burke explains the operation of the � 1(h)(6)(B) limitation on gain taxed at...

Mississippi Lawyer Cops Plea After Not Filing Tax Returns for 13 Years

Posted on November 21, 2008
Mississippi attorney Marshall Sanders, 57, (B.A. Economics, Harvard University; J.D., Emory) has pled guilty to two misdemeanor counts of failing to file federal income tax returns. From the DOJ press release: Sanders failed to file tax returns for 2001 and...

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