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8 cze 2022 · This report provides an overview of the federal tax system, including the individual income tax, corporate income tax, payroll taxes, estate and gift taxes, and federal excise taxes, as in effect for
3 lut 2021 · Regulatory Tax legislation should be subject to constitutional review under various clauses of the Constitution including the Due Process Clause, the Equal Protection Clause, the Establishment Clause, and the limits on the Commerce Clause.
Stanford Law Review. Volume 72. February 2020. ARTICLE. The Substantive Canons of Tax Law. Jonathan H. Choi* Abstract. Anti-abuse doctrines in tax law have traditionally been formulated as multifactor tests that weigh the facts of the taxpayer’s case but ignore the tax statute at issue.
This Article offers a more comprehensive and substantial approach to constitutional review of the general power to tax and the way tax laws should comply with constitutional rights and principles.10 The power of Congress to levy taxes is not confined to income taxes; it is broader and much more general.
NYU's Tax Law Review is the premier scholarly journal for tax policy. Since its establishment in 1945, the Tax Law Review (TLR) has been at the forefront of tax policy scholarship. One of the few faculty-edited journals in the legal academy, the TLR is committed to peer-selection and peer-editing.
Tax law expert Keith Fogg talks about why the IRS needs money, whether it is possible to simplify the process of paying taxes, and how the agency is likely to perform this year.
5 kwi 2012 · This book presents an introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, the author offers an explanation of the interplay among them, carefully describing how they work together to carry out the ...
