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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

Brennan: Cash Flow and Market Response to Repatriation

Posted on June 27, 2008
Thomas J. Brennan (Drexel) has posted Cash Flow and Market Response to Repatriation on SSRN. Here is the abstract: The American Jobs Creation Act of 2004 (AJCA) provided a limited-time tax deduction for U.S. firms repatriating accumulated foreign earnings as...

Minnesota's U.S. News Rankings Gaffe

Posted on June 27, 2008
Brian Leiter flagged this report of a hilarious U.S. News rankings gaffe by a fundraiser for the University of Minnesota Law School A University of Minnesota fundraiser sent an urgent e-mail this week to law school alumni: Please give even...

Marty-Nelson: Taxing Offshore Asset Protection Trusts

Posted on June 27, 2008
Elena Marty-Nelson (Nova) has posted Taxing Offshore Asset Protection Trusts: Icing on the Cake?, 15 Va. Tax Rev. 399 (1996), on SSRN. Here is the abstract: Income and transfer tax considerations that favor overseas asset protection trusts (OAPTs) compared to...

U.S News Considers Two Changes to Law School Rankings Methodology

Posted on June 27, 2008
Robert Morse, Director of Data Research at U.S. News & World Report, notes that the magazine is "seriously studying" two changes to its law school rankings methodology that would affect 24.5% of the overall ranking: Counting both full-time and part-time...

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Colloquium on Jurisprudential Perspectives of Taxation Law

Posted on June 27, 2008
The Universidad Computense de Madrid and Gomez-Acebo & Pombo, Abogados, Madrid, are hosting a colloquium on Jurisprudential Perspectives of Taxation Law on September 11 and 12, 2008. The two-day colloquium of six seminars will focus on analytical and descriptive legal...

Senate Hosts Hearing Today on The Foundation of International Tax Reform: Worldwide, Territorial, and Something in Between

Posted on June 26, 2008
The Senate Finance Committee hosts a hearing today on The Foundation of International Tax Reform: Worldwide, Territorial, and Something in Between. From the press release: Currently, U.S. businesses can postpone paying taxes on active business income earned overseas through a...

House Holds Hearing Today on IRAs and Their Role in Our Retirement System

Posted on June 26, 2008
The Select Revenue Measures Subcommittee of the House Ways & Means Committee holds a hearing today on Individual Retirement Accounts (IRAs) and Their Role in Our Retirement System. From the hearing announcement: The hearing will focus on the recently issued...

McCouch: The Empty Promise of Estate Tax Repeal

Posted on June 26, 2008
Grayson M.P. McCouch (San Diego) has posted The Empty Promise of Estate Tax Repeal on SSRN. Here is the abstract: The terms of the debate over the estate tax have been framed largely by abolitionists who have propounded an antitax...

Evangelist Challenges IRS Investigation

Posted on June 26, 2008
Web CPA: Internet Evangelist Challenges IRS Investigation: Internet evangelist Bill Keller is challenging an IRS probe of his organization?s tax-exempt status. Keller, whose Web site Liveprayer.com claims to have over 2.4 million subscribers, is under investigation for possibly violating his...

Tax Teaching Materials Network

Posted on June 26, 2008
Tax Profs are invited to join the Teaching Materials Network: a database of contact information for faculty members in all subject areas willing to share syllabi, teaching notes, PowerPoints, etc. with other Tax Profs.

Borden & Hamrick: Like-Kind Exchanges of Personal-Use Residences

Posted on June 26, 2008
Bradley T. Borden (Washburn) & Alex Hamrick (Wachovia) have published Like-Kind Exchanges of Personal-Use Residences, 119 Tax Notes 1253 (6/23/08). Here is the abstract: The law governing section 1031 exchanges of personal-use residences ranges from very explicit, in the case...

Nguyen & Maine: Acquiring Innovation

Posted on June 26, 2008
Xuan-Thao Nguyen (SMU) & Jeffrey A. Maine (Maine) have published Acquiring Innovation, 57 Am. U. L. Rev. 775 (2008). Here is the Conclusion: A robust innovation acquisition market fosters desirable innovation development at the lower strata, comprised mostly of small...

Tax Profs Fault Amazon's "Audacious" State Tax Strategy

Posted on June 26, 2008
Wall Street Journal: Will Amazon Get a Visit From the Tax Man?, by Lee Gomes: New questions are being raised about an audacious legal strategy Amazon.com has used to avoid collecting sales tax in eight states where it has warehouses...

Joint Tax Committee: Revenue Estimates of Tax Policies Relating to 2001 & 2003 Tax Acts

Posted on June 26, 2008
The Joint Committee on Taxation yesterday released Revenue Estimates of Selected Tax Policies Relating to the 2001 and 2003 Tax Acts (JCX-54-08): The CBO projects that total revenues for the Federal government will increase from $2.7 trillion in fiscal year...

ABA Tax Section Offers Teleconference & Webcast Today on Review of Regs on Capitalization of Tangible Assets

Posted on June 25, 2008
The ABA Tax Section offers a teleconference and webcast today on Review of Regulations on Capitalization of Tangible Assets from 1:00 - 2:30 p.m. EST: In 2006, proposed regulations under � 263(a) were issued relating to amounts paid to acquire,...

Using Inputs to Rank Schools Is Like Evaluating Chef Based on Ingredients of Meal

Posted on June 25, 2008
Nancy Rapoport (UNLV) alerted me to this article by Thomas Sowell (Hoover Institution), Is Prestige Worth It? Elite Schools Don't Necessarily Deliver the Product You Pay For, in National Review: A key role is often played by the various annual...

House Approves One-Year AMT Patch, 233-189

Posted on June 25, 2008
The House today ignored a threatened veto by President Bush and voted 233-189 to approve H.R. 6275, the Alternative Minimum Tax Relief Act of 2008. The bill would extend for one year the current AMT patch, funded with $60 billion...

Tax Treatment of Settlement Agreements with Confidentiality Provisions

Posted on June 25, 2008
Interesting discussion on the Drug and Device Law Blog on the tax treatment of settlement agreements with confidentiality provisions. Mark Herrmann (Jones Day) blogged the famous Amos case (T.C. Memo. 2003-329), which involved the tax treatment of damages paid by...

Treasury & IRS Provide FAQs on HSAs

Posted on June 25, 2008
The Treasury Department and IRS today released Notice 2008-59, which provides employers and employees with more than forty questions and answers on health savings accounts on a wide range of topics, including: Who is an Eligible Individual Issues related to...

WSJ: Obama's Social Security Fine Print

Posted on June 25, 2008
Wall Street Journal: Obama's Social Security Fine Print, by Donald L. Luskin: Last week, Barack Obama revealed his plan to shore up Social Security's shaky finances by raising the income level on which the payroll tax is applied. Currently, incomes...

NY Times: One-Time Tax Break Saved 843 U.S. Corps $265 Billion

Posted on June 25, 2008
New York Times: A One-Time Tax Break Saved 843 U.S. Corporations $265 Billion, by Lynnley Browning: More than 840 of the largest American corporations reaped a $265 billion windfall thanks to a one-time tax break aimed at bringing home profits...

Ventry: Gay Marriage and the Marriage Tax Penalty

Posted on June 25, 2008
I recently blogged four questions on Gay Marriage and the Marriage Penalty posed by Stephen Bainbridge (UCLA). Tax Prof Dennis Ventry (UC-Davis) provides thoughtful answers to the four questions: In states that recognize gay marriage, does state tax law likewise...

Law School to Keep Fen-Phen Lawyer's $1 Million Gift

Posted on June 25, 2008
I previously blogged the controversy at Florida A&M Law School over Fen-Phen lawyer Shirley Cunningham's $1 million gift to the school: Law School Dean Names Donor to Fill Endowed Chair (6/9/05) Feds to Try Donor Who Gave $1m to Law...

New America Foundation Hosts Change We Can Afford: Paying for a 21st Century Social Contract Today in D.C.

Posted on June 24, 2008
The New America Foundation hosts a program today on Change We Can Afford: Paying for a 21st Century Social Contract: [N]either candidate is proposing tax reform anywhere near as sweeping or bold. The panel will discuss what might be done...

Continued Growth of Tax Scholarship at Law & Society Meetings

Posted on June 24, 2008
From Neil H. Buchanan (George Washington): Beginning in 2005 at the annual meetings of the Law & Society Association, an ad hoc group of tax scholars has held a growing number of tax-oriented panels. Starting from a solid base of...

What Can Brown Do To You: UPS Tax Lawyer Drops Dime on FedEx, Prompts Ohio to Reclassify Drivers as Employees, Resulting in $654k Tax Liability

Posted on June 24, 2008
Bloomberg News: UPS Lobbyist Secretly Spurred Ohio to Demand Taxes From FedEx, by John Hughes: A secret report from a lobbyist who represents United Parcel Service Inc. prompted an Ohio state investigation into employment practices of FedEx Corp., leading to...

Linda Beale Named Director of Graduate Studies at Wayne State

Posted on June 24, 2008
Linda M. Beale has been named Director of Graduate Studies at Wayne State. From the press release: As Director of Graduate Studies, Professor Beale is now responsible for overseeing a significant resource for practicing lawyers in Michigan - a program...

Crimm: Online Training for Charitable Trustees

Posted on June 24, 2008
Nina J. Crimm (St. John's) has published a letter to the editor in this week's Chronicle of Philanthropy, How to Avoid Scandals: Online Training for Trustees: The Chronicle of Philanthropy and other news organizations repeatedly report stories involving conflicts of...

Tax Court: Damages for Sexual Harassment Constitute Taxable Income

Posted on June 24, 2008
The EEOC found that an employee of the U.S. Postal Service was sexually harassed by a coworker and that the USPS failed to take appropriate corrective action. The EEOC awarded her $33,695 in damages for the sexual harassment. The Tax...

Which Statute Does the Supreme Court Interpret the Most?

Posted on June 24, 2008
The Internal Revenue Code.

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