TaxProf Blog: Taxation & Estate Planning

Home -> Law Blog Directory -> Taxation & Estate Planning Blogs

OR PHONE (866) 635-1838 for Bankruptcy Help, (866) 635-6190 for Divorce,
(866) 635-2689 for Personal Injury or (866) 635-9402 for Criminal Defense

Find a Local Lawyer

Bankruptcy (866) 635-1838
Divorce (866) 635-6190
Personal Injury (866) 635-2689
Criminal Defense (866) 635-9402

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

Tax Analysts and TRAC Issue First of Monthly Series of Tax Enforcement Reports

Posted on May 28, 2008
Tax Analysts and the Transactional Records Access Clearinghouse of Syracuse University have joined forces to offer a new series of monthly reports on a range of tax enforcement subjects, beginning with the use of the government's criminal powers. Forthcoming monthly...

Hire an Ex-Con, Get a Tax Break

Posted on May 28, 2008
From the Associated Press: Hire an Ex-Con in Philly, Get a Tax Break: [T]he city of Philadelphia is making a concerted effort to encourage the hiring of ex-convicts amid a renewed interest nationwide in dealing with high recidivism, growing crime...

O'Reilly: Principles of Efficient Tax Law: Apocrypha

Posted on May 28, 2008
Terrance O'Reilly (Willamette) has published Principles of Efficient Tax Law: Apocrypha, 27 Va. Tax Rev. 583 (2008). Here is the abstract: In this paper, I examine guidelines that legal scholars have suggested for evaluating tax law in terms of economic...

An Academic Manifesto on Civility v. Servility

Posted on May 27, 2008
Paul Horwitz (Alabama) has a great post on PrawfsBlawg: An Academic Manifesto From A "Courageous" Scholar: I see evidence all too often that there are junior faculty members out there whose pre-tenure activities are geared toward avoiding controversy, not saying...

To access this complete feed in the blog feed reader login or register for free.

10 Tips for Law Students Who Want to Pursue Law Professor Careers

Posted on May 27, 2008
10 Tips for Law Students Who Want to Pursue Careers in Legal Academia, by Daniel J. Solove (George Washington): One of the reasons that Yale, Harvard, and a few other schools have so much success [in placing their graduates in...

TaxProf Blog Holiday Weekend Roundup

Posted on May 27, 2008
Saturday: IRS Releases Spring 2008 SOI Bulletin Bai: A New Prof's Suggestion for Improving the Law Review System The EITC as an Incentive to Report: Engaging the Informal Economy Through Tax Policy Sunday: Top 5 Tax Paper Downloads Rabbi Offers...

Delgado: The Myth of Upward Mobility

Posted on May 27, 2008
Richard Delgado (Pittsburgh) has published The Myth of Upward Mobility, 68 U. Pitt. L. Rev. 879 (2007) (reviewing Michael J. Graetz & Ian Shapiro, Death by a Thousand Cuts: The Fight over Taxing Inherited Wealth (Princeton University Press, 2005), &....

ABA Tax Section Submits Comment Letters

Posted on May 27, 2008
The ABA Tax Section has submitted comment letters on: Example 4 of Reg. � 1.367(b)-4(b)(1)(iii) Guidance under � 529 Funding of the Joint Committee on Taxation Correction Program for Nonqualified Deferred Compensation Plan Failures under � 409A Final Regs under...

Why A Porn Tax Is Unconstitutional

Posted on May 27, 2008
Following up on Friday's post on California's proposed 25% porn tax: Eugene Volokh (UCLA) argues that such a tax would violate the First Amendment: It seems to me the tax would likely be unconstitutional. Content-based taxes on the sale of...

NYSBA Issues Tax Reports

Posted on May 27, 2008
The New York State Bar Association Tax Section has issued several tax reports: Notice 2008-20: Intermediary Tax Shelters (1156) Revenue Procedure 2003-65 (1155) Transactions Between a Risk Protection Buyer and an Individual "Cell" of a "Protected Cell Company" Outside the...

Using ExpressO to Implement Law Review Submission Reform

Posted on May 27, 2008
In response to my post on law review submission reform, my new junior colleague Lynn Bai proposed a simple but elegant solution to the current madness of faculty submitting articles to often over a hundred law reviews and then using...

Crane: Loan Proceeds as Income: A Response to Professor Dodge

Posted on May 27, 2008
Charlotte Crane (Northwestern) has published Loan Proceeds as Income: A Response to Professor Dodge, 27 Va. Tax Rev. 563 (2008). Here is the Conclusion: In short, the cash-flow treatment of loans fails to account for the distinction between transfers that...

Fleming & Peroni: Reinvigorating Tax Expenditure Analysis and its International Dimension

Posted on May 26, 2008
J. Clifton Fleming, Jr. (BYU) & Robert J. Peroni (Texas) have published Reinvigorating Tax Expenditure Analysis and its International Dimension, 27 Va. Tax Rev. 437 (2008). Here is the abstract: Tax expenditure analysis (TEA) was rigorously criticized from its inception...

Memorial Day Tax Resources for U.S. Armed Forces (Plus Their Families & Employers)

Posted on May 26, 2008
Continuing a TaxProf Blog Memorial Day tradition (2007, 2006, and 2005), I want to pass along links to the Tax Information for Members of the U.S. Armed Forces material maintained on the IRS web site: The tax laws provide some...

NY Times: Exemptions for Charities Face New Challenges

Posted on May 26, 2008
Today's New York Times: Exemptions for Charities Face New Challenges, by Stephanie Strom: Authorities from the local tax assessor to members of Congress are increasingly challenging the tax-exempt status of nonprofit institutions ? ranging from small group homes to wealthy...

What Is a Progressive Tax Change?: Unmasking Hidden Values in Distributional Debates

Posted on May 25, 2008
David Kamin (J.D. 2009, NYU) has published What Is a Progressive Tax Change?: Unmasking Hidden Values in Distributional Debates, 83 N.Y.U. L. Rev. 241 (2008). The paper won second prize in the 2007 Tannenwald Writing Competition. Here is the abstract:...

Top 5 Tax Paper Downloads

Posted on May 25, 2008
There is a bit of movement on this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5: 1. [284 Downloads] Backdating, by Jeffrey...

Rabbi Offers Ten Commandments of Politics

Posted on May 25, 2008
Rabbi Offers Ten Commandments of Politics (Jewish Light), by Robert A. Cohn: "Social Justice: The Use and Abuse of Religion in the 2008 Elections" was the topic of a presentation by Rabbi David Saperstein, longtime director of the Religious Action...

The EITC as an Incentive to Report: Engaging the Informal Economy Through Tax Policy

Posted on May 24, 2008
John J. Infranca (J.D. 2008, NYU) has published The Earned Income Tax Credit as an Incentive to Report: Engaging the Informal Economy Through Tax Policy, 83 N.Y.U. L. Rev. 203 (2008). Here is the abstract: The Earned Income Tax Credit...

IRS Releases Spring 2008 SOI Bulletin

Posted on May 24, 2008
The IRS has released the Spring 2008 Statistics of Income Bulletin (IRS Publication 1136): Individual Income Tax Returns, Preliminary Data, 2006, by Brian Balkovic High-Income Tax Returns for 2005, by Brian Balkovic Individual Noncash Contributions, 2005, by Janette Wilson Accumulation...

Bai: A New Prof's Suggestion for Improving the Law Review System

Posted on May 24, 2008
Lin (Lynn) Bai, my wonderful new junior colleague, asked me to share her reaction to my post yesterday, Law Review Reform: Having been in the legal academic for just a year, I already feel strongly about the inadequacy of the...

Would a Porn Tax Hurt Sales?

Posted on May 23, 2008
The Freakanomics blog asks: Would a Porn Tax Hurt Sales?: A California state assemblyman has proposed dealing with the state?s huge budget shortfall by taxing pornography, including the production and sale of pornographic videos ? by 25%. To an economist...

Cindy McCain Releases Summary of Her 2006 Tax Return

Posted on May 23, 2008
In response to intense media pressure, Cindy McCain has released the first two pages of her 2006 tax return on the eve of the Memorial Day hoiliday weekend: Form 1040, page 1 Form 1040, page 2 She reports $6,066,431 AGI,...

Taylor: Faith in God Hurts Law School Academic Performance

Posted on May 23, 2008
Tax Prof Scott A. Taylor (University of St. Thomas) has posted Spirituality and Academic Performance at a Catholic Law School: An Empirical Study, 45 Cal. W. L. Rev. ___ (2008), on SSRN. Here is the abstract: This empirical study explores...

Raedy: Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Posted on May 23, 2008
Jana Smith Raedy (University of North Carolina, Kenan-Flagler Business School) has posted Discussion of: Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality on SSRN. Here is the abstract: Ayers, Jiang and Laplante (2008) provide...

Yesterday's Congressional Tax Action

Posted on May 23, 2008
The Senate joined the House in unanimously approving The Heroes Earnings Assistance and Relief Tax Act of 2008 (H.R. 6081): Bill House Press Release Senate Press Release House Staff Summary Senate Staff Summary Joint Committee on Taxation Summary Joint Committee...

Law Review Reform

Posted on May 23, 2008
There has been a lot of interesting blogosphere discussion recently about law reviews: Balkinization: Complaints About Law Review Submissions, And What Is Changing, by Brian Tamanaha Concurring Opinions: Does Pre-Publishing on SSRN Promote or Reduce the Chances of Law Review...

Shorter Classes = More Learning

Posted on May 23, 2008
Chronicle of Higher Education: Can Shorter Classes Mean More Learning?, by Paula Wasley: A recent study by researchers at the University of Texas at Austin found that students rate shorter, intensive courses ? in which a semester?s worth of material....

AP: Snipes Seeks Bond As He Appeals Tax Convictions

Posted on May 22, 2008
Associated Press: Snipes Seeks Bond As He Appeals Tax Convictions: Wesley Snipes must surrender to prison authorities June 3 if he isn't granted bail to appeal three federal tax convictions, defense lawyers said in a court filing. Snipes' attorneys plan...

Tax Court: Taxpayer Must File Tax Return in Order to Itemize Deductions

Posted on May 22, 2008
The Tax Court yesterday held that a taxpayer must file a tax return in order to itemize deductions, citing � 63(e)(2) ("Any election under this subsection shall be made on the taxpayer?s return, and the Secretary shall prescribe the manner...

Previous | Next

Related Law Bulletins

New Baptist Covenant Blog
Last week, I pointed to the New Baptist Convenant website, now onl...

The Mexico Trucker Blog
I've written before about the perceived problems with relaxed rest...