[{"id": "ftr-1035", "words": "111", "extension": ".htm", "flesch": "38", "author": "Ryan, Kerry A.", "title": "EITC as Income (In)Stability?", "date": "2022", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-1099", "words": "111", "extension": ".htm", "flesch": "38", "author": "Choi, Albert H.; Curtis, Quinn; Hayashi, Andrew T.", "title": "Crisis-Driven Tax Law: The Case of Section 382", "date": "2020", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. 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Taxation of Private Pension Savings, Risk Preferences, and Gender", "date": "2020", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-1306", "words": "111", "extension": ".htm", "flesch": "38", "author": "Gunnarsson, \u00c5sa", "title": "Fair and Sustainable Taxation\u2014From a European Horizon", "date": "2020", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. 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Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-1442", "words": "111", "extension": ".htm", "flesch": "38", "author": "Trenta, Cristina ", "title": "Taxation in Support of Equality: The Swedish RUT Deduction and the Circular Economy", "date": "2021", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-1583", "words": "1349", "extension": ".pdf", "flesch": "46", "author": "Brauner, Yariv", "title": "Introduction: A Tribute to Michael K. Friel", "date": "2021", "keywords": "regime; states; tax; work", "summary": "The sixth work, an article by Monica Victor, more critically challenges the current OECD- led international tax regime and contrasts its architecture with that of the trade regime embedded in the WTO agreements, pointing to the fragility of the informal international tax regime. The tenth work, an article by Axel A. Verstraeten, examines international tax policy making in Argentina, another large Latin American economy, and its struggle to adapt its laws to the international standards promoted by the OECD and the dominant western states.", "mime": "application/pdf"}, {"id": "ftr-1584", "words": "111", "extension": ".htm", "flesch": "38", "author": "Davis, Christine", "title": "In Lieu of GILTI: Excessive Unrepatriated Earnings", "date": "2021", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. 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", "date": "2021", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-1594", "words": "111", "extension": ".htm", "flesch": "38", "author": "Hurtado, Hugo; Del Valle, Jaime", "title": "Main Tax Policy Matters for Establishing Chile as a Regional Operative Investment Hub", "date": "2021", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. 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Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-1851", "words": "67899", "extension": ".pdf", "flesch": "53", "author": "Shepard, Ira; McMahon, Martin", "title": "Recent Developments in Federal Income Taxation: The Year 2003", "date": "2022", "keywords": "a.f.t.r.2d; assets; attorney; basis; business; capital; case; change; cir; circuit; company; corporation; credit; deduction; developments; employee; f.r; federal; florida tax; holding; i.r.b; income; income tax; income taxation; interest; irs; judge; law; liability; loss; memo; notice; opinion; option; partnership; percent; plan; proc; property; purpose; regulations; relief; respect; return; rev; rul; rules; sale; section; spouse; states; stock; subsidiary; t.c; tax court; tax liability; tax review; tax shelter; taxation; taxpayer; transaction; transfer; u.s.t.c; united; v. commissioner; v. united; value; year", "summary": "New proposed amendments to circular 230 differ from the 1/12/01 proposed amendments in several ways: (1) \u00a7 10.33 prescribes best practices for all tax advisors; (2) \u00a7 10.35 combines and modifies the standards applicable to marketed and more likely than not tax shelter opinions from former \u00a7\u00a7 10.33 and 10.35; (3) \u00a7 10.36 contains the revised procedures for ensuring compliance with \u00a7\u00a7 10.33 and 10.35; and (4) new \u00a7 10.37 contains provisions relating to advisory committees to the Office of Professional Responsibility. 0 The regulations turn on their head these interpretations of \u00a7\u00a7 162, 261, and 263 by the Supreme Court.", "mime": "application/pdf"}, {"id": "ftr-1852", "words": "63158", "extension": ".pdf", "flesch": "53", "author": "Shepard, Ira; McMahon, Martin", "title": "Recent Developments in Federal Income Taxation: The Year 2000", "date": "2022", "keywords": "acquisition; assets; basis; business; capital; case; cash; cir; circuit; corporate; corporation; costs; deduction; developments; distribution; estate; expenses; federal; fees; florida tax; gain; i.r.b; income tax; income taxation; interest; irs; judge; law; liability; loss; memo; method; new; notice; partnership; partnership interest; payments; plan; property; reg; regulations; respect; result; return; rules; sale; section; shareholder; spouse; states; stock; subject; t.c; tax court; tax purposes; tax review; tax shelter; taxpayer; term; transaction; united; v. commissioner; value; vol; year", "summary": "\u00a7\u00a7 1.460-1 through 1.460-6, under \u00a7 460. \u00a7\u00a7 1.125-1,-2, and -4 that would extend to dependent care assistance and adoption assistance the availability of mid-year cafeteria plan elections based on a change of status, under the same terms that apply to mid-year elections with respect to medical and group term life insurance under Reg.", "mime": "application/pdf"}, {"id": "ftr-1855", "words": "111", "extension": ".htm", "flesch": "38", "author": "Chaim, Danielle", "title": "The Agency Tax Costs of Mutual Funds", "date": "2023", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. 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T.", "title": "There is no Spoon: Reconsidering the Tax Compliance Puzzle", "date": "2018", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-277", "words": "111", "extension": ".htm", "flesch": "38", "author": "Shay, Stephen E.; Fleming, Jr., J. Clifton; Peroni, Robert J.", "title": "Designing a 21st Century Corporate Tax\u2014An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base", "date": "2018", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. 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Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2886", "words": "111", "extension": ".htm", "flesch": "38", "author": "Ordower, Henry", "title": "Unbundling Social Security from the Payroll Tax", "date": "2024", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2887", "words": "111", "extension": ".htm", "flesch": "38", "author": "Reis, Eric", "title": "Guaranteed Wealth? A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees", "date": "2024", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2888", "words": "111", "extension": ".htm", "flesch": "38", "author": "Seto, Theodore", "title": "The Role of Marriage in the Internal Revenue Code", "date": "2024", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2889", "words": "111", "extension": ".htm", "flesch": "38", "author": "Morse, Susan", "title": "Book Review: Tax Without Law", "date": "2024", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-289", "words": "31630", "extension": ".pdf", "flesch": "49", "author": "Osofsky, Leigh", "title": "Concentrated Enforcement", "date": "2019", "keywords": "article; audit; business tax; business taxpayers; businesses; case; cash; cash business; compliance; deterrence; enforcement; enforcement project; enforcement resources; evasion; hereinafter; increase; information; irs; law; noncompliance; norms; note; percent; population; projects; reporting; result; subject; supra; supra note; tax; tax compliance; tax enforcement; tax liability; tax sector; taxpayers; uncertainty", "summary": "In accordance with this practice, the IRS has publicly indicated that it \u201cmay identify returns for examination in connection with local compliance projects.\u201d 72 Other countries, such as the United Kingdom, have been engaging in tax enforcement projects that are perhaps most consistent with concentrated enforcement. Additionally, media attention to tax enforcement projects may activate taxpayers\u2019 availability bias.", "mime": "application/pdf"}, {"id": "ftr-290", "words": "111", "extension": ".htm", "flesch": "38", "author": "Zelinsky, Edward A.", "title": "Why the Buffett-Gates Pledge Requires Limitation of the Estate Tax Charitable Deduction", "date": "2019", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. 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Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-293", "words": "111", "extension": ".htm", "flesch": "38", "author": "Wells, Bret", "title": "Revisiting Section 367(d): How Treasury Took the Bite Out of Section 367(d) and What Should Be Done About It", "date": "2019", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-294", "words": "23848", "extension": ".pdf", "flesch": "55", "author": "McCormack, Shannon Weeks", "title": "Tax Abuse According to Whom?", "date": "2019", "keywords": "abuse; agency; authority; chevron; congress; court; deference; interpretation; law; regulation; regulation section; section; section 7805(b)(3; states; step; tax; tax abuse; taxpayer; treasury; u.s; united; united states; v. united", "summary": "To date, the courts reviewing retroactive tax regulations enacted to prevent abuse have declined to apply Chevron deference, relying on administrative law principles recently rejected by the Supreme Court in Mayo Foundation v. United States. Therefore, the ability of Treasury to respond to and prevent aggressive tax behavior through retroactive tax regulation may turn largely on which actor possesses primary authority to define tax abuse.", "mime": "application/pdf"}, {"id": "ftr-2948", "words": "111", "extension": ".htm", "flesch": "38", "author": "Baistrocchi, Eduardo", "title": "Global Tax Hubs", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2949", "words": "111", "extension": ".htm", "flesch": "38", "author": "Camp, Bryan", "title": "The Impact of SEC v. Jarkesy on Civil Tax Fraud Penalties", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-295", "words": "12938", "extension": ".pdf", "flesch": "45", "author": "Rosenbloom, H. David; Noked, Noam; Helal, Mohamed S.", "title": "The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum", "date": "2019", "keywords": "cooperation; countries; exchange; forum; g20; global; governance; information; interests; international; issues; note; oecd; policy; states; tax; tax policy; taxation; tcf; world", "summary": "Therefore, as one commentator has noted, the primary role of the G20 is to \u201csyndicate, rather than originate, tax policy.\u201d 31 Moreover, since the G20 depends on the OECD for implementation, if tax policies adopted by the G20 are not in accord with OECD standards, the latter organization is not likely to implement them. In the aftermath of the emerging financial crisis in 2008, the role of the G20 in the field of international tax policy became more significant.", "mime": "application/pdf"}, {"id": "ftr-2950", "words": "111", "extension": ".htm", "flesch": "38", "author": "Cauble, Emily", "title": "Phantom Tax Loopholes", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2954", "words": "111", "extension": ".htm", "flesch": "38", "author": "Farrar, Jonathan; Mehmi, Harjot", "title": "The Association Between Fairness and Judicial Decision-Making: Evidence from Tax Law", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2957", "words": "111", "extension": ".htm", "flesch": "38", "author": "Kostikidis, Savvas", "title": "Reforming Business Taxation by Introducing a Resident Owner-Based Business Income Tax (ROBIT)", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-2958", "words": "111", "extension": ".htm", "flesch": "38", "author": "Salaimi, Mohanad", "title": "Reviving the Value Creation Principle in International Taxation", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-296", "words": "7859", "extension": ".pdf", "flesch": "50", "author": "Stein, Norman P.; Turner, John A.", "title": "Equity in the Distribution of Tax Preferences for Pensions: Capping the Amount Allowable in Tax-Preferenced Retirement Plans", "date": "2019", "keywords": "account; benefit; contribution; income; individual; ira; limit; pension; plans; proposal; retirement; romney; tax", "summary": "Indeed, the conventional understanding of providing tax subsidies for the affluent to save for retirement is not to incentivize them to save, since the affluent will save adequately without such incentives, but to induce them to establish plans to capture tax benefits for themselves and then require them to include rank-and-file employees in the plans thus established. Thus, persons with huge amounts in IRA accounts gain tax benefits disproportionately to mean or median account balances because of the large amount of investment income in their accounts.", "mime": "application/pdf"}, {"id": "ftr-297", "words": "21409", "extension": ".pdf", "flesch": "54", "author": "Postlewaite, Philip F.", "title": "Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should They Be Mandatory?", "date": "2019", "keywords": "adjustments; basis adjustment; basis market; capital; capital asset; election; loss; partnership; partnership assets; partnership basis; partnership interest; partnership property; section; section 743(b; tax; total; value", "summary": "By affording the purchaser and/or the remaining partners an elective basis adjustment in such settings, Congress has permitted the impacted parties to switch to an aggregate treatment of the enterprise and generate basis adjustments for the assets of the partnership. In Part II, the purpose and application of the section 743(b) basis adjustment is examined.", "mime": "application/pdf"}, {"id": "ftr-298", "words": "35476", "extension": ".pdf", "flesch": "62", "author": "Fahey, Diane L.", "title": "The Movement to Destroy the Income Tax and the IRS: Who is Doing It and How They Are Succeeding", "date": "2019", "keywords": "15:4; act; americans; budget; congress; country; ethos; florida tax; general; george; government; hereinafter; house; income tax; internal; irs; law; movement; new; norquist; note; people; percent; power; public; republican; revenue; service; states; supra; supra note; tax administration; tax compliance; tax court; tax cuts; tax law; tax rates; tax revenues; tax review; tax system; taxes; taxpayers; time; u.s; united; vol; war; world; year", "summary": "[Vol. 15:4 However, for the fiscal year 2011, 98 percent of IRS tax collections resulted from front-end voluntary compliance. 115 Each one of these revenue measures increased the number of taxpayers who were required to file returns so that by 1917, 3.5 million individuals filed income tax returns and by 1920, the number had increased to 7 million, or 6.6 percent of the population.", "mime": "application/pdf"}, {"id": "ftr-299", "words": "96268", "extension": ".pdf", "flesch": "53", "author": "McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.", "title": "Recent Developments in Federal Income Taxation: The Year 2013", "date": "2019", "keywords": "account; activity; agreement; assets; basis; business; capital; case; circuit; compensation; corporation; costs; deduction; developments; disposition; district court; election; employment tax; estate tax; expenses; final; florida tax; form; gain; guidance; income tax; income taxation; interest; investment income; irs; issue; judge; law; llc; loss; losses; memo; net; new; notice; opinion; partnership; payments; penalty; percent; production; property; reg; regulations; respect; rules; sale; section; services; shareholder; states; stock; subject; t.c; tax benefits; tax court; tax credit; tax law; tax liability; tax purposes; tax return; tax review; tax shelter; tax years; taxes; taxpayer; time; transaction; united; use; v. commissioner; v. united; value; vol; year", "summary": "Elective deferral in \u00a7\u00a7 401(k), 403(b), and 457 plans, remains at $17,500 with a catch up provision for employees aged 50 or older of $5,500. \u00a7\u00a7 1.181-0, 1.181-1) remove the temporary regulations, and provide that whether production costs qualify for pre- or post-1/1/08 limitations, compensation to actors is allocated to first unit principal photography.", "mime": "application/pdf"}, {"id": "ftr-300", "words": "111", "extension": ".htm", "flesch": "38", "author": "Mock, Rodney P.; Shurtz, Nancy E.", "title": "The TurboTax Defense", "date": "2019", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-301", "words": "111", "extension": ".htm", "flesch": "38", "author": "Zelinsky, Edward A.", "title": "Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax", "date": "2019", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-302", "words": "111", "extension": ".htm", "flesch": "38", "author": "Zelenak, Lawrence", "title": "Tearing out the Income Tax by the (Grass)Roots", "date": "2019", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3023", "words": "111", "extension": ".htm", "flesch": "38", "author": "Loveless, Levi", "title": "Capitalizing Carbon: The Taxation of Carbon Credits in Voluntary Carbon Markets", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3024", "words": "111", "extension": ".htm", "flesch": "38", "author": "Oren-Kolbinger, Orli", "title": "Do Tax Judges Favor the Tax Authority? ", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3025", "words": "111", "extension": ".htm", "flesch": "38", "author": "Ryan, Christopher; Marsicano, Christopher; Bernhardt, Ann; Martin, Rylie", "title": "Gaming the Endowment Tax", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3026", "words": "111", "extension": ".htm", "flesch": "38", "author": "Schaffa, Daniel", "title": "Towards an Understanding of Tax Complexity", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3027", "words": "111", "extension": ".htm", "flesch": "38", "author": "Walker, David", "title": "Reassessing Corporate Philanthropy from a Tax Perspective", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-303", "words": "111", "extension": ".htm", "flesch": "38", "author": "Hatfield, Michael", "title": "Committee Opinions and Treasury Regulation: Tax Lawyer Ethics, 1965\u20131985", "date": "2019", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-304", "words": "111", "extension": ".htm", "flesch": "38", "author": "Wells, Bret; Lowell, Cym", "title": "Tax Base Erosion: Reformation of Section 482's Arm's Length Standard", "date": "2019", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-305", "words": "21309", "extension": ".pdf", "flesch": "54", "author": "Taylor, Willard B.", "title": "Suppose FIRPTA Was Repealed", "date": "2022", "keywords": "business; corporation; disposition; estate; firpta; foreign; gain; income; interest; investment; partnership; percent; property; reit; rules; sale; section; shares; tax; u.s; usrp; usrphc", "summary": "The treatment of foreign corporations under FIRPTA (for example, the recognition of gain by a foreign corporation that distributed an interest in USRP to a shareholder), because it did not conform to the treatment of U.S. corporations, could also be seen as violating the general anti-discrimination of provisions of U.S. tax treaties.66 FIRPTA addressed this by allowing a foreign corporation to elect to be a U.S. corporation.67 [Vol. 14:1 gross rental income.21 Apart from the withholding tax on non-effectively connected rents or royalties, the tax on U.S. real property income or gain was, before FIRPTA, self-assessed.", "mime": "application/pdf"}, {"id": "ftr-306", "words": "12923", "extension": ".pdf", "flesch": "53", "author": "Martinez, Leo P.", "title": "Structural Impediments to Tax Reform: The Environment as Case Study", "date": "2022", "keywords": "code; committee; congress; energy; environment; ethanol; feb; florida; government; hereinafter; industry; law; legislation; lobbying; note; oil; policy; process; provisions; reform; review; subsidies; supra; tax; tax policy; taxation; u.s", "summary": "The paper will move from the general to the specific, first highlighting the strengths and the weaknesses of the Code, and second, highlighting structural problems that affect tax policy. Moreover, the prospects for any substantial change in tax policy remain bleak.15 Politics, exemplified by both Norquist\u2019s pledge and the \u201cShakedown\u201d game theory, undoubtedly affect (and largely inhibit) governmental action to reform tax policy.", "mime": "application/pdf"}, {"id": "ftr-307", "words": "18071", "extension": ".pdf", "flesch": "58", "author": "Holcomb, Morgan L.", "title": "Taxing Anxiety", "date": "2022", "keywords": "104(a)(2; account; awards; cases; cch; commissioner; congress; court; damages; discrimination; exclusion; income; injuries; injury; note; nta; proposal; ria; section; settlement; supra; t.c.m; tax; taxpayer; tort", "summary": "Finally, and not of least importance, the tax preference for physical injuries has a gendered component: men, more than women, recover damages from physical injury, and therefore men, more than women, benefit from the tax rule in its current form.10 By taxing damages for physical injury just as we tax damages for nonphysical injury, we lessen the significance of this gendered distinction. Taxing Anxiety 99 Burditt v. Commissioner,121 for example, a settlement agreement allocated a portion of the settlement to physical damages.", "mime": "application/pdf"}, {"id": "ftr-308", "words": "16977", "extension": ".pdf", "flesch": "55", "author": "Kummer, Michael", "title": "The De Novo Doctrine: Irrelevant to Relevancy in Civil Tax Litigation", "date": "2022", "keywords": "commissioner; court; discovery; doctrine; evidence; information; novo; novo doctrine; relevancy; service; states; tax; tax court; taxpayer; united; united states; v. united", "summary": "4. See, e.g., Procter & Gamble Co. v. United States, 2010-1 U.S. Tax Cas. 50,146, 105 A.F.T.R.2d 2010-330 (S.D. Ohio 2009) (determining that documents related to the Service's appraisals of artwork and intellectual property were relevant under FED. 5. See, e.g., Boulez v. Commissioner, 810 F.2d 209 (D.C. Cir. 1987) (refusing to bind the Service to an oral compromise agreement between the taxpayer and the Service's director of international operations); Herbert v. United States, 662 F. Supp.", "mime": "application/pdf"}, {"id": "ftr-309", "words": "27440", "extension": ".pdf", "flesch": "55", "author": "Cauble, Emily", "title": "Was Blackstone's Initial Public Offering Too Good to be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules", "date": "2022", "keywords": "allocations; blackstone; blackstone group; capital; example; gain; group lp; income; income tax; interest; interest income; non; note; partnership; partnership tax; percent; qualifying; rules; structure; subsidiary; supra; tax; u.s", "summary": "In other words, tax must follow economics.); WILLIS & POSTLEWAITE, PARTNERSHIP TAXATION, supra note 81, 10.01[2] ([Ujnder the statutory scheme, the items of partnership tax income and loss must be allocated to the partners who realize the economic benefits or bear the economic burdens associated with those items.); Monroe, Too Big to Fail, supra note 81, at 487 (stating that the partnership tax allocation rules require that if a partner receives an allocation for tax purposes, then she must also bear the economic benefit or burden corresponding to such allocated item); Gregg D. Polsky, Deterring Tax- Driven Partnership Allocations, 64 TAX LAW. 97, 97 (2010) o As numerous other commentators have observed, the purpose of the rules governing partnership tax allocations is to prevent excessively tax- 79.", "mime": "application/pdf"}, {"id": "ftr-310", "words": "23639", "extension": ".pdf", "flesch": "65", "author": "Brunson, Samuel D.", "title": "Watching the Watchers: Preventing I.R.S. Abuse of the Tax System", "date": "2022", "keywords": "ability; abuse; advocate; board; challenge; commodities; commodity; congress; court; funds; i.r.s; irs; letter; ltr; note; office; oversight; oversight board; priv; rev; review; rul; service; standing; tax; tax law; tax system; taxpayer; taxpayer advocate", "summary": "If, instead, Congress provided for some sort of I.R.S. oversight that focused on ensuring that the I.R.S. respected the tax law and preventing it from abusing the law, Congress could limit the expense to taxpayers and the government of litigating the case, and ameliorate the harm to the tax system. From the I.R.S.\u2019s perspective, the unfettered ability of taxpayers to sue about matters with which they have no involvement potentially creates an avalanche of lawsuits, absorbing I.R.S. time and money, and distracting from its administrative and tax-collection duties.", "mime": "application/pdf"}, {"id": "ftr-311", "words": "18906", "extension": ".pdf", "flesch": "49", "author": "Aprill, Ellen P.", "title": "Reforming the Charitable Contribution Substantiation Rules", "date": "2022", "keywords": "acknowledgment; appraisal; appraiser; compliance; contribution; contribution substantiation; court; deduction; donee; form; income; irs; memo; property; regulations; requirements; rules; section; substantiation; t.c; tax; tax court; taxpayers; value", "summary": "The Tax Court acknowledged that it had permitted charitable contribution deductions in some situations where taxpayers had demonstrated only substantial compliance with the statutory requirements. See also I.R.C. \u00a7 170(e) (reduction of charitable contribution deduction by the amount that would not have been long-term capital gain had the property been sold at its fair market value at the time of contribution).", "mime": "application/pdf"}, {"id": "ftr-312", "words": "18514", "extension": ".pdf", "flesch": "47", "author": "Morse, Susan C.", "title": "Startup Ltd.: Tax Planning and Initial Incorporation Location", "date": "2022", "keywords": "business; capital; company; corporate; corporations; delaware; example; feb; firms; foreign; form; income; incorporation; interview; ipo; law; non; note; parent; partner; percent; planning; rev; silicon; startup; states; structure; supra; tax; telephone; telephone interview; united; valley; venture", "summary": "2013] Tax Planning and Initial Incorporation Location 327 parent\u2019s chance of exposure to US tax because a treaty relationship increases the threshold for business taxation from the US statutory \u201ceffectively connected income\u201d standard to the treaty-based \u201cpermanent establishment\u201d standard.25 A treaty relationship also reduces withholding taxes that would apply, for example with respect to interest, dividend, and royalty payments from the US subsidiary to the parent.26 Because direct tax treaties between tax havens and the United States generally do not exist, any treaty planning for a US-parented structure with a tax-haven-incorporated parent would typically rely upon intermediate affiliates with excellent treaty networks.27 25. Yet the possibility of future change in US tax law does not appear to affect most startups\u2019 incorporation location decisions.", "mime": "application/pdf"}, {"id": "ftr-313", "words": "26352", "extension": ".pdf", "flesch": "45", "author": "Ordower, Henry", "title": "Utopian Visions Toward a Grand Unified Global Income Tax", "date": "2022", "keywords": "capital; capital income; ccctb; countries; country; factor; florida tax; formula; global; gugit; i.r.c; income tax; individual; information; international; investment; jurisdictions; note; oecd; ownership; property; proposal; rate; residence; rules; services; states; supra; supra note; tax base; tax jurisdictions; tax review; tax rules; taxes; taxing; taxpayer; u.s; united; united states", "summary": "See I.R.C. \u00a7\u00a7 651\u201352, 661\u201362 (allowing trusts to deduct income distributed to beneficiaries and including the distributions in beneficiaries\u2019 gross income); I.R.C. \u00a7 701 (providing that partnerships as such are not subject to income tax and that \u201c[p]ersons carrying on business as partners shall be liable for income tax only in their separate or individual capacities\u201d). While the CCCTB Proposal is perhaps the most immediately visible of the developments, the decade of the 1990s saw the construction of income tax systems in the formerly centrally planned economies of the Soviet Republics and satellite states.", "mime": "application/pdf"}, {"id": "ftr-314", "words": "18070", "extension": ".pdf", "flesch": "53", "author": "Alm, James; Soled, Jay A.", "title": "The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance", "date": "2019", "keywords": "audit; automobile; automobile expenses; benefits; business; business automobile; code; commissioner; compliance; congress; depreciation; employee; expenses; fringe; i.r.c; income; irs; memo; plan; reg; revenue; section; t.c; tax; taxpayer; use; value; work", "summary": "Each one of the foregoing items \u2014 i.e., personal inurement, record keeping, and taxpayer status \u2014 plays a pivotal role in shaping the tax deductibility and reporting of business automobile expenses. In sum, deductions are said to be the product of legislative grace.58 In the realm of business automobile expenses, Congress has rightfully chosen to be circumspect because when it relates to their business automobile expenses, many taxpayers tend to be highly aggressive in taking tax deductions.59 2.", "mime": "application/pdf"}, {"id": "ftr-315", "words": "20034", "extension": ".pdf", "flesch": "55", "author": "Field, Heather M.", "title": "The Return-Reducing Ripple Effects of the \"Carried Interest\" Tax Proposals", "date": "2022", "keywords": "capital; carry; clawback; fund; fund investors; income; interest; interest tax; lps; note; percent; supra; tax; tax carry; tax distributions; tax proposals; tax rate", "summary": "Alternatively, LPs may determine that the problems created for them by increased tax distributions are sufficiently troublesome to justify their efforts to protect themselves from the potential adverse impact of increased tax distributions. This is similar to the approach described above in Part III.A.3.a as a potential response to the clawback issues.120 Ultimately, the LPs\u2019 response, if any, will depend on the particular facts and circumstances, but hopefully, this discussion enables the LPs (and their lawyers) to evaluate the magnitude of any potential concern created by increased tax distributions.", "mime": "application/pdf"}, {"id": "ftr-316", "words": "26531", "extension": ".pdf", "flesch": "60", "author": "Hurtado, Hugo", "title": "The U.S. and Chile Tax Treaty and Its Impact on Foreign Direct Investment", "date": "2022", "keywords": "art; article; business; capital; chile; chile tax; chilean; company; country; fdi; income; income tax; interest; investment; model; oecd; percent; percent tax; profits; source; states; supra note; tax rate; tax review; tax treaties; tax treaty; taxation; u.s; united; united states; withholding tax", "summary": "CONCLUSION ................................................................................... 98 2012] U.S. and Chile Tax Treaty 43 I. INTRODUCTION Foreign direct investment (\u201cFDI\u201d) from both the United States in Chile and from Chile in the United States has consistently grown in both amount and diversity during the last decade.1 In fact, the United States is the most important source of FDI in Chile, and the United States is the second greatest recipient of Chilean FDI after Brazil.2 FDI is usually encouraged because it is considered to have a positive effect on the gross domestic product (\u201cGDP\u201d) of the recipient country3 based on the general argument that greater investment generates a higher GDP.4 A country\u2019s GDP has three main components: consumption, investment, and government spending.5 The result of the interaction between the three components and its direct effect on the GDP is not altogether clear; however, at least some macroeconomists believe that a greater investment rate generates a higher GDP.6 Borensztein, De Gregorio, and Lee proposed that FDI has a positive effect on the GDP of the recipient country if that country has qualified human capital.7 The basic premise behind this positive effect is that if one of the components of GDP (investment materialized by foreign investors) increases, GDP will rise as a natural effect of this growth. 2012] U.S. and Chile Tax Treaty 45 2001 U.N. Model and the 2008 OECD Model Tax Convention)13 and is the second treaty that the United States has ever signed with a South American country.14 This Article will explore the main consequences on FDI of the Treaty between the United States and Chile and will be divided into four sections.", "mime": "application/pdf"}, {"id": "ftr-317", "words": "15688", "extension": ".pdf", "flesch": "53", "author": "Abreu, Alice G.; Greenstein, Richard K.", "title": "It's Not a Rule: A Better Way to Understand the Definition of Income", "date": "2022", "keywords": "approach; case; definition; doctor; exchange; florida; florida tax; goal; income; income tax; kahn; law; lawyer; professor; professor kahn; review; rule; services; standard; tax; tax law; tax review; values", "summary": "While this calculation includes more than income tax laws, it nonetheless illustrates the growth in the number of formulations that are easily assumed to be rules because they are contained in a highly articulated statute. As the Joint Committee on Taxation explains, The legislative history of the Budget Act indicates that tax expenditures are to be defined with reference to a normal income tax structure (referred to here as \u2015normal income tax law\u2016).", "mime": "application/pdf"}, {"id": "ftr-318", "words": "10321", "extension": ".pdf", "flesch": "57", "author": "Repetti, James; Ring, Diane", "title": "Horizontal Equity Revisited", "date": "2022", "keywords": "equality; equity; florida; government; horizontal; income; justice; law; musgrave; note; policy; review; role; supra; system; tax; taxpayers", "summary": "Thus, while K-T make the case for application of traditional theories of tax justice, such as the benefit theory, to the design of a tax system, their discussion of the benefit and equal sacrifice theories does not support a role for HE. They argued that forms of distributive justice frequently applied by tax theorists to design tax systems \u2014 determining the tax based on \u2015benefit\u2016 received by taxpayers or requiring \u2015equal sacrifices\u2016 by taxpayers \u2014 were also useless in designing a tax system that seeks to achieve justice.", "mime": "application/pdf"}, {"id": "ftr-319", "words": "27645", "extension": ".pdf", "flesch": "58", "author": "Thimmesch, Adam B.", "title": "The Illusory Promise of Economic Nexus", "date": "2022", "keywords": "business; clause; commerce; court; economic; economic nexus; factor nexus; federal; income; income tax; jurisdiction; nexus; nexus standard; note; physical; presence; process; quill; rev; rule; sales; standards; state; state tax; state taxation; supra; tax; taxes; taxpayer; u.s", "summary": "As an additional complication, state tax nexus is as much of a political issue as it is a tax-policy issue. However, state factor nexus standards simply do not provide any guidance on the constitutional question \u2014 when does an economic nexus rise to the level of a substantial nexus?", "mime": "application/pdf"}, {"id": "ftr-320", "words": "38253", "extension": ".pdf", "flesch": "45", "author": "McLaughlin, Nancy A.", "title": "Extinguishing and Amending the Tax-Deductible Conversation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman", "date": "2022", "keywords": "170(h; carpenter; commissioner; conservation easements; conservation purposes; deductible; donation; extinguishment; extinguishment regulation; florida tax; general; gift; holder; iii; irs; kaufman; land; law; mclaughlin; note; perpetuity; proceeds; property; regulation; requirements; section; state; supra; t.c.m; tax; tax court; tax law; tax review; transfer; use", "summary": "Federal taxpayers are investing billions of dollars in conservation easements intended to permanently protect unique or otherwise significant land areas or structures. For criticisms of the incentive offered to conservation easement donors under section 170(h) and proposals for reform, see, e.g., JEFF PIDOT, REINVENTING CONSERVATION EASEMENTS: A CRITICAL EXAMINATION AND IDEAS FOR REFORM (Lincoln Institute of Land Policy 2005), http://www.lincolninst.edu/ pubs/dl/1051_Cons%20Easements%20PFR013.pdf; Roger Colinvaux, The Conservation Easement Tax Expenditure:", "mime": "application/pdf"}, {"id": "ftr-321", "words": "21126", "extension": ".pdf", "flesch": "52", "author": "Lang, Michael", "title": "The Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidation Corporate Tax Base (CCCTB)", "date": "2022", "keywords": "article; ccctb proposal; companies; company; country; directive; entity; establishment; european; florida tax; income; law; member; member state; note; oecd; profits; proposal; pursuant; resident; state; tax; tax base; tax rate; tax review; taxation", "summary": "Due to other tax base rules in that state, the permanent establishment\u2019s profit amounts to 500,000 according to the domestic law of the third country. 37 This is the consequence of the extension of the scope of the CFC rules to permanent establishments in low tax countries.", "mime": "application/pdf"}, {"id": "ftr-322", "words": "22491", "extension": ".pdf", "flesch": "50", "author": "Hasen, David", "title": "Partnership Special Allocations Revisited", "date": "2022", "keywords": "allocation; basis; capital; effect; example; florida tax; gain; i.r.c; income; interest; items; loss; partnership; partnership capital; partnership income; partnership interest; partnership tax; payment; percent; section; tax; tax review; value", "summary": "Nonetheless, given the uniqueness of most positions resulting from partnership special allocations, it appears that electivity and arbitrage worries should be minimal. It is not immediately clear why partnership special allocations ought to be tolerated when the aggregate theory supplemented by non-partnership- level transactions would seem to achieve the desirable result of accounting for pre-tax economics without sacrificing tax accuracy.", "mime": "application/pdf"}, {"id": "ftr-323", "words": "29378", "extension": ".pdf", "flesch": "50", "author": "Fleming, Jr., J. Clifton; Peroni, Robert J.; Shay, Stephan E.", "title": "Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty", "date": "2022", "keywords": "approach; business; business income; comm; corporation; country; exemption system; fleming; foreign; hereinafter; income tax; international; joint; law; percent; peroni; revenue; source income; staff; states; supra note; tax; tax credit; tax exemption; tax rate; tax reform; tax review; tax system; taxation; territorial; u.s; united; usco", "summary": "When the Treasury is Empty 399 most foreign-source active business income earned by U.S. resident corporations would become substantially free of U.S. income tax. Implicit Taxes Return now to the earlier example of USCo, a U.S. resident corporation paying U.S. income tax at a 35 percent rate, and its wholly owned, active business subsidiary, FS, which is incorporated in Lowtaxia, a country without a corporate profits tax or a dividend withholding tax.73 Assume that the United States and Lowtaxia are the world\u2019s only countries, that U.S. corporations like USCo can earn a 10 percent pre-tax return on investments in U.S. business activities, and that the United States provides a tax exemption for all dividends from foreign subsidiaries regardless of whether the subsidiaries have paid any foreign tax.", "mime": "application/pdf"}, {"id": "ftr-324", "words": "19750", "extension": ".pdf", "flesch": "71", "author": "Galler, Linda", "title": "Everything You Always to Know About Farid but Were Afraid to Ask", "date": "2022", "keywords": "agreement; court; divorce; doris; facts; farid; gift; kresge; marriage; memo; mrs; n.y; new; note; property; s.s; shares; stipulation; story; supra; supra note; t.c; tax; times; wife; york", "summary": "Divorce Parts Prince and Ex-Mrs. Kresge, supra note 227 at 8; Prince to Write Book on His Divorce from Mrs. S.S. Kresge, CHI. Whereas the Tax Court\u2019s recital of the facts was brief, the Court of Appeals\u2019 extended account is fully consistent with the Stipulation of Facts submitted to the Tax Court.9 The taxpayer, Doris Farid-es-Sultaneh (\u201cDoris\u201d),10 was an American citizen who sold shares of common stock in S.S. Kresge Company in 1938 for $230,802.36.11 Doris had acquired the shares from her ex-husband, S.S. Kresge (\u201cS.S.\u201d).12 In December 1923, when S.S. was married to another woman and Doris was unmarried, he delivered 700 shares to her; these shares had a fair market value of $290 per share.13", "mime": "application/pdf"}, {"id": "ftr-325", "words": "97890", "extension": ".pdf", "flesch": "53", "author": "McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.", "title": "Recent Developments in Federal Income Taxation: The Year 2012", "date": "2022", "keywords": "account; agreement; amounts; argument; asset; basis; business; business income; capital; case; cir; circuit; circuit court; claim; code; compensation; corporation; cost; court decision; court\u2018s; date; debt; deduction; depreciation; developments; district court; economic; employee; employment tax; excise tax; expenses; f.3d; final; florida tax; form; gain; holding; income tax; income taxation; individual; information; insurance; interest; investment income; irs; issue; judge; law; limitations; llc; loan; loss; losses; memo; new; notice; opinion; partnership; payments; penalties; percent; period; property; regulations; respect; returns; revenue; rules; sale; second; section; services; shareholder; states; statute; stock; subject; supreme court; t.c; tax act; tax court; tax credit; tax law; tax liability; tax purposes; tax return; tax review; tax shelter; tax year; taxes; taxpayer; taxpayer relief; temp; time; transaction; u.s; use; v. commissioner; v. united; value; vol; years", "summary": "\u00a7\u00a7 1.181-0, 1.181-1) remove the temporary regulations, and provide 524 Florida Tax Review \u00a7\u00a7 1.274-9 and 1.274-10, in addressing the disallowance of expenses under \u00a7 274(a) incurred in the use of taxpayer owned aircraft for entertainment.", "mime": "application/pdf"}, {"id": "ftr-3261", "words": "111", "extension": ".htm", "flesch": "38", "author": "Johnson, Calvin H.", "title": "Charles and Kathleen Moore and the Coming Tax Armageddon", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3262", "words": "111", "extension": ".htm", "flesch": "38", "author": "Avi-Yonah, Reuven; Hocking, Elise; Sharma, Muskan", "title": "Containing the Blast Radius: Can Congress Save the Code from Realization", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3263", "words": "111", "extension": ".htm", "flesch": "38", "author": "Gamage, David; Brooks, John R.; McCaffery, Edward J.", "title": "Moore Questions, Some Answers: Fixing the Personal Tax System Despite Constitutional Constraints", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3264", "words": "111", "extension": ".htm", "flesch": "38", "author": "Hasen, David", "title": "Foreword", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3265", "words": "111", "extension": ".htm", "flesch": "38", "author": "Tobin, Donald B.", "title": "Have Your Cake and Eat It Too, Using Apportionment to Preserve Congress's Tax Power", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3266", "words": "111", "extension": ".htm", "flesch": "38", "author": "Narotzki, Doron; Shanan, Tamir", "title": "The Decline of Chevron, the Rise of Loper Bright and the Shifting Sands of Tax Law", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3267", "words": "111", "extension": ".htm", "flesch": "38", "author": "Saito, Blaine G.", "title": "Tax Regulations in a Loper Bright Light", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-3268", "words": "111", "extension": ".htm", "flesch": "38", "author": "Roberts, Tracey M.", "title": "The Tax Trench Deepens", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-328", "words": "25665", "extension": ".pdf", "flesch": "64", "author": "Hatfield, Michael", "title": "Legal Ethics and Federal Taxes, 1945-1965: Patriotism, Duties, and Advice", "date": "2022", "keywords": "bittker; cahn; client; darrell; disclosure; duty; ethical; ethics; florida tax; government; income tax; johnson; lawyers; miller; morality; paul; problems; professional; professor; responsibility; revenue; supra note; system; tax; tax adviser; tax lawyer; tax practice; tax review; tax system; taxes; taxpayer", "summary": "When it came to describing how it is tax lawyers ought to go about being good tax lawyers, perhaps the most interesting emphasis was the de- emphasis of technical analysis. Yet the history of the income tax is, in large part, also the history of tax lawyers.", "mime": "application/pdf"}, {"id": "ftr-329", "words": "30331", "extension": ".pdf", "flesch": "44", "author": "Hasen, David", "title": "Tax Neutrality and Tax Amenities", "date": "2022", "keywords": "capital; countries; country; florida tax; income; investment; model; non; note; percent; productivity; rates; return; supra; system; tax; tax amenities; tax jurisdictions; tax neutrality; tax rate; tax return; tax revenues; tax review; taxation; taxes; u.s; world; worldwide", "summary": "See, e.g., Michael S. Kirsch, Taxing Citizens in a Global Economy, 82 N.Y.U. L. REV. 443, 493 (2007) (noting that few Americans change residence in response to tax rates). Again, although it can be expected that after-tax rates of return will equalize over time as capital investment responds to tax rates, the resulting allocations of capital and labor will be inefficient, or \u201cdistorted,\u201d when compared with the allocations that would result in the absence of taxes, taking as a given in the latter case that tax revenues would be provided for in some fashion.16 As described above, the general solution to this problem is either to eliminate one level of tax or to eliminate an amount of tax equal to that imposed by one of the states.", "mime": "application/pdf"}, {"id": "ftr-330", "words": "24918", "extension": ".pdf", "flesch": "51", "author": "McMahon, Jr., Martin J.", "title": "Understanding Consolidated Returns", "date": "2022", "keywords": "account; basis; consolidated; corporation; corporation stock; gain; group; income; loss; loss corporation; loss group; member; property; reg; return; section; stock; stock basis; subsidiary; tax; taxable; year", "summary": "The purpose and effect of the reverse acquisition rules is to prevent trafficking in loss corporations. In cases where as a result of the stock transfer the subsidiary ceases to be a member of the group, an election may be made to reattribute attributes (other than asset basis) and/or to reduce stock basis (and thereby reduce stock loss) in order to avoid attribute reduction.103 If an election is made and it is ultimately determined that the subsidiary has no attribute reduction amount the election will have no effect (or if the election is made for an amount that exceeds the finally determined attribute reduction amount, the election will have no effect to the extent of that excess).", "mime": "application/pdf"}, {"id": "ftr-331", "words": "22092", "extension": ".pdf", "flesch": "47", "author": "Brody, Evelyn", "title": "Sunshine and Shadows on Charity Governance: Public Disclosure as a Regulatory Tool", "date": "2022", "keywords": "act; board; charities; charity; charity governance; committee; determination; disclosure; exemption; file; filing; florida; form; general; governance; information; internal; irs; law; letter; line; members; nonprofit; note; oct; organizations; public; questions; regulators; report; revenue; review; section; sector; service; state; tax; vol", "summary": "Even before the 2008 redesign of the Form 990, advisors focused on the importance of having the board know what will appear in the organization's federal tax filing.2 8 Attention to executive compensation, interested transactions, and relationships among fiduciaries will be even more important as exempt organizations file the redesigned Form 990. Indeed, the most controversial portion of the IRS Form 990 - and the primary reason for initial resistance by exempt organizations to requests for public disclosure - is the section reporting board member and executive compensation.", "mime": "application/pdf"}, {"id": "ftr-332", "words": "98538", "extension": ".pdf", "flesch": "52", "author": "McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.", "title": "Recent Developments in Federal Income Taxation: The Year 2011", "date": "2022", "keywords": "account; agreement; argument; asset; basis; business; capital; case; cir; circuit; claim; corporation; court decision; date; debt; deduction; deficiency; developments; district court; doctrine; employment tax; expenses; florida tax; form; gain; income tax; income taxation; interest; irs; issue; judge; law; limitations; limited; llc; loss; losses; memo; method; new; notice; opinion; partnership; partnership income; partnership interest; payments; penalties; penalty; percent; period; property; refund; reg; regulations; relief; respect; rules; sale; second; section; securities; services; shares; state tax; states; statute; stock; subject; substance; supreme court; t.c; tax benefits; tax court; tax credits; tax law; tax liability; tax purposes; tax return; tax review; tax shelter; tax year; taxes; taxpayer; temp; time; trade; transaction; u.s; united states; use; v. commissioner; v. united; value; vol; year", "summary": "[Vol. 12:5 accounting method that must be made in accordance with \u00a7\u00a7 446 and 481, the regulations thereunder, and the applicable administrative procedures. \u00a7\u00a7 1.195-1, 1.248-1, and 1.709-1, following temporary and proposed regulations, provide that a taxpayer is deemed to make the election to amortize start-up or organization expenses for the year in which the active business, corporate business, or partnership business to which the expenditure relates begins.", "mime": "application/pdf"}, {"id": "ftr-333", "words": "28126", "extension": ".pdf", "flesch": "56", "author": "Gutting, Kristin Balding", "title": "Relighting the Charitable Deduction: A Proposed Public Benefit Exception", "date": "2022", "keywords": "approach; benefit; burn donation; contribution; deduction; department; donor; fire; gift; house; live; market; note; organization; payment; property; public; quid; quo; quo test; return; return benefit; service; supra; tax court; taxpayer; test; training; value", "summary": "5. See, e.g., Sheldon I. Banoff & Richard M. Lipton, Tax Deductions for Clunker Homes, Without Congressional Bailouts, 112 J. TAX\u2019N 63, 63 (2010) (\u201cExperience tells us that charitable deductions for [live burn donations] have been claimed for decades.\u201d); Bernard Leibtag, Tax Aspects of Contributing a House to a Fire Department, 39 TAX ADVISER 723 (2008) (\u201cTaxpayers can obtain 2012] Relighting the Charitable Deductions 487 Consequently, in recent years, there has been much confusion and debate over whether live burn donations qualify for charitable deductions.", "mime": "application/pdf"}, {"id": "ftr-334", "words": "33953", "extension": ".pdf", "flesch": "46", "author": "Book, Leslie", "title": "A New Paradigm for IRS Guidance: Ensuring Input and Enhancing Participation", "date": "2022", "keywords": "administrative; advocate; agencies; agency; apa; clinics; collection; comment; congress; counsel; courts; guidance; income; irs; irs guidance; issues; law; note; notice; paradigm; participation; policy; procedure; process; provide; public; regulations; revenue; review; role; rulemaking; rules; section; supra; supra note; tas; tax; tax review; taxpayer; time; treasury", "summary": "In contrast, when IRS rules relate to disadvantaged or lower-income taxpayers without the resources of the corporate community, no similar structure exists to encourage meaningful formal or informal participation in rulemaking.30 Unlike the nation's largest corporate taxpayers, abused, 28. L. & POL'Y REV, 85, 111 (2009) (considering responsive regulation with respect to its potential benefits for IRS tax compliance).", "mime": "application/pdf"}, {"id": "ftr-335", "words": "17297", "extension": ".pdf", "flesch": "46", "author": "Behrens, Michael A.", "title": "Citizens United, Tax Policy, and Corporate Governance", "date": "2022", "keywords": "agency; campaign; citizens; corporations; costs; disclosure; dividend; firm; governance; interests; interventions; investors; issues; managers; note; policy; proxy; rate; risk; shareholders; speech; stock; supra; tax; united", "summary": "In his 1909 address to Congress, President Taft identified restricting managerial abuses of power as the primary reason for enacting a corporate tax, and the same theme predominated in the Congressional debate over the tax that ensued.118 As we have seen, a related notion underlies dividend rate reform - the idea that pressuring managers to pay dividends and therefore distribute retained earnings serves as a constraint on managerial power.119 Therefore, it seems reasonable to postulate that giving managers a powerful new tool with which to pursue corporate tax subsidies that reduce corporate tax, without countervailing measures to ensure that shareholder interests are protected as well, will increase the likelihood of agency costs. First, due to the peculiar structure of corporate tax, notably the corporate double tax, tax issues are particularly divisive as between corporate constituents.", "mime": "application/pdf"}, {"id": "ftr-336", "words": "33501", "extension": ".pdf", "flesch": "65", "author": "McMahon, Stephanie Hunter", "title": "An Empirical Study of Innocent Spouse Relief: Do Courts Implement Congress's Legislative Intent?", "date": "2022", "keywords": "6015(f; abuse; cases; cch; commissioner; congress; court; husband; irs; joint; judges; knowledge; liability; note; percent; requesting; requesting spouse; return; review; ria; section; spouse cases; spouse relief; spouses; study; supra; t.c.m; tax; tax court; tax liability; taxes; taxpayer; time; wife", "summary": "This article\u2019s empirical study of the success and failure of the innocent spouse provision from Congress\u2019s perspective concludes that the courts are generally applying innocent spouse relief as Congress intended. I. INTRODUCTION ............................................................................. Kathleen had previously been granted innocent spouse relief for 1989, 1990, and 1991 pursuant to a stipulated decision in docket No. 3013-95.", "mime": "application/pdf"}, {"id": "ftr-337", "words": "52826", "extension": ".pdf", "flesch": "56", "author": "Giegerich, Thomas W", "title": "The Monetization of Business Tax Credits", "date": "2022", "keywords": "business tax; capital; case; credit transactions; credits; energy credit; energy tax; federal; florida tax; grant; historic; housing tax; income tax; investment credit; investment tax; investors; monetization; new; note; partnership; percent; percent credit; production tax; program; project; property; rehabilitation credit; rehabilitation tax; rules; section; state tax; substance; supra; tax act; tax benefits; tax court; tax credit; tax equity; tax incentives; tax liability; tax purposes; tax review; tax treatment; taxpayer; transaction", "summary": "CONCLUSION ................................................................................. 742 I. INTRODUCTION Within the last year or so, two cases have been handed down addressing partnership allocations of tax credits. Many states allow for outright transfers of state tax credits (with associated, if somewhat muddled, federal tax consequences), but Virginia is not among them, and the question before the court was whether the substance of the transaction entered into by the Virginia state tax credit investors, the partnership and the project developer was \u2014 under the section 707 3 disguised sale rules or otherwise \u2014 a sale of tax credits, notwithstanding the facial impossibility of such a sale in light of the fact that the state tax credits at issue were by the terms of the enabling legislation \u201cnontransferable.\u201d", "mime": "application/pdf"}, {"id": "ftr-338", "words": "16780", "extension": ".pdf", "flesch": "62", "author": "Hoose, Mark S.", "title": "Trading One Danger for Another: Creating U.S. Tax Residency while Fleeing Violence at Home", "date": "2022", "keywords": "country; days; exception; home; i.r.c; income; individual; mexico; presence; residency; resident; tax; tax residency; taxation; test; treaty; u.s; united states", "summary": "This means that income of a U.S. citizen is taxed by the United States regardless of where the income is earned and where the individual resides.3 In addition to U.S. citizens (whether born or naturalized), this system also applies to lawful permanent residents (\u201cgreen card\u201d holders) of the United States, who are considered to be U.S. residents for U.S. federal income tax purposes.4 What is less well-known is that individuals who are neither citizens nor lawful permanent residents of the United States can also be considered to be U.S. residents for purposes of the U.S. federal income tax, and hence subject to U.S. tax on their worldwide income.5 These individuals can create U.S. tax residency by satisfying the \u201csubstantial presence test,\u201d which essentially provides that an individual who is \u201cpresent\u201d in the United States for a certain number of days over a given period can create U.S. tax residency by means of this \u201csubstantial presence. U.S. TAX RESIDENCY UNDER U.S. TAX TREATIES If an individual is deemed to be a U.S. tax resident under the Internal Revenue Code, the analysis does not necessarily end at this point.152 If the individual is entitled to the benefits of a tax treaty between her home country and the United States, then the person may be able to avoid U.S. tax residency status.153 147.", "mime": "application/pdf"}, {"id": "ftr-340", "words": "7987", "extension": ".pdf", "flesch": "55", "author": "Gravelle, Jane G.", "title": "The Corporate Income Tax: A Persistent Policy Challenge", "date": "2022", "keywords": "act; capital; gravelle; income; income tax; investment; issues; note; percent; rate; revenue; supra; tax; taxes; u.s", "summary": "L. No. 61-4, ch. 6, \u00a7 38, 36 Stat. 11, 112 (1909) (imposition of corporate tax); U.S. Const. amend. For a history of income tax rates, see Pechman, supra note 11, at 313- 23.", "mime": "application/pdf"}, {"id": "ftr-341", "words": "17294", "extension": ".pdf", "flesch": "58", "author": "Waldner, Caroline", "title": "In Defense of College Savings Plans: Using 529 Plans to Increase the Impact of Direct Federal Grants for Higher Education to Low- and Moderate-Income Students", "date": "2022", "keywords": "account; aid; college; education; enrollment; families; family; federal; grant; income; income students; matching; note; percent; plans; program; savings; state; students; supra; tax; year", "summary": "See id. Progressive as used here indicates that these types of aid are given more heavily to students of lower income and less to students of relatively moderate income, and generally not at all to students of high-income households. The primary federal tax benefit stems from the exclusion from federal income tax of withdrawals from a qualified account used for qualified higher education expenses.", "mime": "application/pdf"}, {"id": "ftr-343", "words": "32363", "extension": ".pdf", "flesch": "56", "author": "McLure, Jr., Charles E.", "title": "The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma", "date": "2022", "keywords": "adjustments; appellate; article; bas; border; border adjustments; border tax; btas; carbon taxes; case; climate; cost; countries; country; emissions; energy; energy taxes; exports; gatt; gatt article; imports; international; measures; permits; policy; production; products; rules; states; supra note; tax adjustments; trade; u.s; wto", "summary": "Some U.S. and Canadian proposals for subnational cap and trade systems or carbon taxes envisage destination-based pricing of carbon. Although courts have interpreted this limitation not to prevent provincial use of retail sales taxes (if imposed on the purchaser, but collected by the merchant), it would be difficult to fit provincial BTAs for carbon taxes through the eye of that needle.", "mime": "application/pdf"}, {"id": "ftr-344", "words": "26045", "extension": ".pdf", "flesch": "56", "author": "Abreu, Alice G.; Greenstein, Richard K.", "title": "Defining Income", "date": "2022", "keywords": "administrability; case; court; definition; glass; glass definition; glenshaw; goals; gotcher; income; income tax; income taxation; irs; law; macomber; note; position; professor; public; realization; rev; review; rule; simons; standard; supra; tax; tax law; taxation; taxpayer; values; wealth", "summary": "The oddity of income tax law, in Professor Prebble's view, is that, unlike other fields of law, tax law necessarily relies on artificial concepts and definitions that do not answer to an underlying economic reality, and the pervasive indeterminacy that results from this ectopia is, therefore, ineradicable from the law of taxation. By contrast, although there is a natural world of economic transactions that income tax law regulates, Professor Prebble argues that tax law does so with definitions that do not reflect that world, which leads to a legal regime full of incongruities, indeterminacies, and consequent instability.", "mime": "application/pdf"}, {"id": "ftr-346", "words": "37252", "extension": ".pdf", "flesch": "50", "author": "Brown, Fred B.", "title": "An Equity-Based, Multilateral Approach for Sourcing Income Among Nations", "date": "2022", "keywords": "activities; approach; benefits; countries; country; country tax; destination; income; income tax; income taxation; interest; interest income; international; notes; principle; property; residence country; services; source country; source income; source rules; source taxation; sourcing; standard; states; supra note; tax rules; taxpayer; text; u.s; united", "summary": "For CIN to exist, source countries and residence countries must apply the same source rules in determining the 203. This would be similar to the tax imposed under section 877, under which a nonresident alien who is treated as having expatriated to avoid U.S. tax is subject to U.S. tax on U.S. source income, as expanded under the provision, but with a credit for foreign taxes on income that is taxable solely as a result of section 877.", "mime": "application/pdf"}, {"id": "ftr-347", "words": "18120", "extension": ".pdf", "flesch": "52", "author": "Manasfi, Julie A.D.", "title": "The Global Shadow Bank\u2013Systematic Risk and Tax Policy Objectives: The Uncertain Case of Foreign Hedge Fund Lending to U.S. Borrowers and Transacting in U.S. Debt Securities", "date": "2022", "keywords": "bank; business; commissioner; debt; foreign; funds; harbor; hedge; hedge funds; income; interest; investment; lending; loan; note; persons; risk; securities; shadow; supra; systemic; tax; trade; trading; transactions; u.s", "summary": "(To determine who bears market risk, we could consider whether during that seasoning period there are any equalizing trades between U.S. funds and foreign funds, and at the end of the seasoning period is the purchase price based on the FMV at the time of the original loan or at the end of the seasoning period. In order to analyze these uncertainties and their potential effects in more detail, I will concentrate on financial innovation in the hedge fund industry, focusing on transactions in which foreign hedge funds lend money into the U.S., either directly to U.S. borrowers or by purchasing debt securities.", "mime": "application/pdf"}, {"id": "ftr-348", "words": "7002", "extension": ".pdf", "flesch": "63", "author": "Kahn, Douglas A.", "title": "Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting", "date": "2022", "keywords": "activity; child; commercial; exchange; goal; helen; income; services; tax", "summary": "I. IMPLIED AGREEMENT TO EXCHANGE SERVICES A fundamental issue in determining whether the receipt of services from another has income tax consequences is whether the services received were rendered as compensation for services performed (or to be performed) by the taxpayer. If, instead of using points or credits, services are received directly from the other member of the club in exchange for service performed, the value of the services received is income to each party.18", "mime": "application/pdf"}, {"id": "ftr-349", "words": "34423", "extension": ".pdf", "flesch": "45", "author": "Kleinbard, Edward D.", "title": "Stateless Income", "date": "2022", "keywords": "business; capital; cash; company; cost; country; domestic; earnings; example; financial; firms; florida tax; foreign; google; income planning; income tax; interest; investment; note; parent; percent; pricing; rates; rules; source; stateless income; states; subsidiary; supra; tax planning; tax rate; tax review; tax system; taxation; taxes; territorial; transfer; u.s; united; united states", "summary": "Some of this $9.2 billion repatriation tax cost might be attributable to foreign withholding taxes, but those taxes in turn ordinarily are fully creditable in the United States; as a result, the division of the repatriation tax cost between foreign withholding tax and U.S. residual income tax does not affect the calculation summarized in the following sentence in the text. Second, untaxed foreign income paid to the U.S. parent in the form of interest or royalty payments can be sheltered from U.S. tax through the use of unrelated foreign tax credits (which would not be the case in a territorial regime).29 The United States fundamentally deviates from a worldwide tax norm by offering U.S. firms the opportunity for \u201cdeferral,\u201d under which the active business earnings of a U.S. company\u2019s foreign subsidiary (but not a foreign branch) are not taxed in the United States until those earnings are in some fashion repatriated to the U.S. parent.30 This \u201cdeferral\u201d aspect of U.S. law is technically the base case.", "mime": "application/pdf"}, {"id": "ftr-350", "words": "20455", "extension": ".pdf", "flesch": "56", "author": "Blum, Cynthia; Singer, Paula N.", "title": "A Proposal for Taking the Complexities Out of Taxing U.S. Retirement Distributions to Foreign Nationals", "date": "2022", "keywords": "country; distributions; foreign; form; i.r.c; i.r.s; income; nonresident; note; pension; plan; retirement; section; states; supra; supra note; tax; taxation; treaty; u.s; united; withholding", "summary": "FLORIDA TAX REVIEW 775 FLORIDA TAX REVIEW Volume 11 2012 Number 10 A PROPOSAL FOR TAKING THE COMPLEXITIES OUT OF TAXING U.S. RETIREMENT DISTRIBUTIONS TO FOREIGN NATIONALS by Cynthia Blum * Paula N. Singer ** ABSTRACT 119 VI. PROPOSED SOLUTION: A NEW SYSTEM FOR TAXING NONRESIDENT ALIEN RECIPIENTS OF U.S. RETIREMENT DISTRIBUTIONS A. Brief Description We propose a new simpler and more administrable system for taxing nonresident alien payees of U.S. retirement distributions.", "mime": "application/pdf"}, {"id": "ftr-351", "words": "20540", "extension": ".pdf", "flesch": "52", "author": "Avery Jones, CBE, John F.", "title": "Understanding the OECD Model of Tax Convention: The Lesson of History", "date": "2022", "keywords": "article; company; convention; definition; discrimination; fiscal; income; law; model; nationality; non; oecd; party; persons; provision; state; tax; taxation; treaties; working", "summary": "As the residence article was one of the first set of articles to be completed, along with permanent establishment, taxes covered and non- discrimination, the relationship with other articles was never explored. They said that profits arising on the alienation of the enterprise should be considered in connection with capital gains.107 Letting of a permanent establishment gave rise to different views: that it was possible that the permanent establishment ceased to exist when let, and that this was a management arrangement rather than a letting.108 In the end the definition of profits was dropped in favour of a priority rule that originally referred to seven other articles having priority and eventually ended with the current reference to items of income dealt with by other articles generally.", "mime": "application/pdf"}, {"id": "ftr-352", "words": "9688", "extension": ".pdf", "flesch": "34", "author": "Burgers, Professor Dr. Irene J.J.", "title": "The New OECD Approach on Profit Allocation: A Step Forward Towards Neutral Treatment of Permanent Establishments and Subsidiaries", "date": "2022", "keywords": "approach; article; commentary; enterprise; establishment; oecd; oecd approach; paragraph; profits; report", "summary": "III.THE NEW OECD APPROACH TO ALLOCATION OF PROFITS TO PERMANENT ESTABLISHMENTS At the start of the discussions on a new approach to the attribution of profits to permanent establishments in 2001 THE NEW OECD APPROACH TO ALLOCATION OF PROFITS TO PERMANENT ESTABLISHMENT ......................... ......", "mime": "application/pdf"}, {"id": "ftr-353", "words": "82693", "extension": ".pdf", "flesch": "54", "author": "McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.", "title": "Recent Developments in Federal Income Taxation: The Year 2009", "date": "2022", "keywords": "account; agreement; assets; basis; business; capital; case; cir; circuit; contract; corporation; court judge; date; deduction; deficiency; developments; district court; economic; energy; federal; florida tax; gain; government; income tax; income taxation; interest; irs; issue; item; judge; law; limitations; llc; loss; losses; memo; new; notice; opinion; partnership; partnership interest; partnership item; penalties; percent; period; proceeding; property; refund; reg; regulations; respect; rules; sale; section; shareholder; state tax; states; statute; stock; subject; t.c; tax court; tax credit; tax liability; tax purposes; tax return; tax review; tax shelter; tax year; taxes; taxpayer; taxpayer partnership; transaction; united; use; v. commissioner; v. united; vol; year", "summary": "Judge Vasquez held that the application to a partner of the loss limitation rules of \u00a7\u00a7 704(d) and 465 are affected items that require a partner-level determination. A notice of deficiency to a partner based on the application of the loss limitation rules of \u00a7\u00a7 704(d) and 465 was not issued prematurely and was valid, even though IRS had neither issued a notice of final partnership administrative adjustment for the partnership nor accepted the partnership\u2019s return as filed for the year.", "mime": "application/pdf"}, {"id": "ftr-354", "words": "18545", "extension": ".pdf", "flesch": "54", "author": "Blasi, Professor Ronald W.", "title": "A Proposal for an Elective Tax Benefits Transfer System", "date": "2022", "keywords": "business; cost; crd; florida tax; income tax; irc; lessee; lessor; property; proposal; purpose; section; system; tax; tax avoidance; tax basis; tax benefits; tax law; tax liability; taxpayer; transaction; transfer", "summary": "272 m. IMPACT OF TAX BENEFITS ............................. THE IMPACT OF TAx BENEFITS ON LESSORS AND LESSEES The Constitution authorizes a tax to be imposed ...on incomes, from whatever source derived... .1", "mime": "application/pdf"}, {"id": "ftr-355", "words": "12316", "extension": ".pdf", "flesch": "57", "author": "Kahng, Professor Lily", "title": "Investment Income Withholding in the United States and Germany", "date": "2022", "keywords": "bank; capital; court; enforcement; evasion; german; income; income tax; information; interest; investment; investment income; labor; law; note; rev; states; supra; supra note; tax; tax notes; taxes; united; withholding; withholding tax", "summary": "The United States' first experience with income tax withholding - on wages and interest - actually occurred from 1913 to 1917. In general, gains of property held at death are free from income tax because the transferee of the property takes a basis equal to the property's fair market value on the date of the decedent's death.", "mime": "application/pdf"}, {"id": "ftr-356", "words": "17908", "extension": ".pdf", "flesch": "49", "author": "Gliksberg, David", "title": "The Coming(?) Inflation and the Income Tax: Lessons from the Past, Lessons for the Future", "date": "2022", "keywords": "adjustment; adjustment culture; adjustment regime; capital; considerations; culture; discourse; economic; example; general; income tax; inflation; issue; order; supra note; tax; tax adjustment; tax collection; tax discourse; tax regime; tax system", "summary": "Tax adjustment for inflation must be examined in the framework of an integrative, cohesive and coherent review of nominalism (valorism)\\adjustism present in the social order.2 It attempts to establish the strategic boundaries of the various inflationary adjustment regimes and the means for choosing among them. [Vol. 10:4 Grounding tax adjustment in accounting theory requires a suitable foundation of appropriate enforceable accounting standards.54 Adjustment in a CA regime, like the net-worth method, and an explicit partial adjustment regime,55 are generally achieved through indexing to the CPI,56 by measuring the change in CPI over the course of the current tax year.57", "mime": "application/pdf"}, {"id": "ftr-357", "words": "12752", "extension": ".pdf", "flesch": "45", "author": "Soled, Jay A.", "title": "Call for the Gradual Phase-Out of All Paper Tax Information Statements", "date": "2022", "keywords": "compliance; congress; data; government; income; information; information returns; information statements; irs; issuance; paper; paper information; paper tax; party; phase; proposal; reporting; returns; system; tax; tax data; tax information; tax returns; taxpayers; year", "summary": "To enable taxpayers to complete their tax returns in a timely fashion (e.g., March 15 in the case of calendar year corporate taxpayers and April 15 in the case of individual taxpayers),26 most forms of tax information statements must be issued to payees by January 31.27 To enable the IRS to monitor taxpayer compliance, tax information returns are generally due to the agency by February 28 if submitted in paper form28 or by March 31 if submitted electronically.29 To ensure compliance with the foregoing rules, Congress has instituted an elaborate penalty system pertaining to the issuance of timely and accurate information statements to payees and tax information returns to the government. TCHARITY REALLY DOES BEGIN AT HOME: FLORIDA TAX REVIEW Volume 10 2010 Number 5 345 CALL FOR THE GRADUAL PHASE-OUT OF ALL PAPER TAX INFORMATION STATEMENTS by Jay A. Soled* For nearly a century, tax information statements such as Form W-2s and Forms 1099 have dominated the tax administration process, ensuring taxpayer compliance and providing a mechanism for IRS oversight.", "mime": "application/pdf"}, {"id": "ftr-358", "words": "15651", "extension": ".pdf", "flesch": "52", "author": "Elkins, David", "title": "The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities", "date": "2022", "keywords": "appreciation; asset; capital; gain; income; income tax; investor; losses; market; market taxation; realization; sale; securities; security; tax; taxation; taxpayer; value", "summary": "The third, and most effective, method of confronting these strategies is to abandon the realization doctrine and tax gains on publicly-traded securities as they accrue. In each of these planning techniques, the realization doctrine is manipulated in order to create tax losses unaccompanied by any real economic loss or to realize gain economically without paying tax on that gain.", "mime": "application/pdf"}, {"id": "ftr-359", "words": "20302", "extension": ".pdf", "flesch": "50", "author": "Wells, Bret", "title": "Economic Substance Doctrine: How Codification Changes Decided Cases", "date": "2022", "keywords": "7701(o; business; cir; commissioner; court; income; income tax; loss; mistake; new; purpose; section; section 7701(o; subsidiary; substance; substance doctrine; tax; tax benefits; tax court; taxpayer; transaction; u.s", "summary": "An entity that is treated as an entity for tax purposes in a foreign jurisdiction but is disregarded as a separate taxpayer for U.S. tax purposes is referred to in the tax literature as a \u201chybrid entity.\u201d The Treasury Department has responded in an ad hoc manner to foreign tax credit generator transactions.", "mime": "application/pdf"}, {"id": "ftr-360", "words": "19509", "extension": ".pdf", "flesch": "47", "author": "Walberg, Glenn", "title": "Just Enough: Substantial Performance, Ministerial Acts, and the All Events Tests for Income and Expense Accruals", "date": "2022", "keywords": "acts; conditions; contract; doctrine; events; income; irs; liability; obligation; parties; performance; right; services; tax; taxpayer; tests", "summary": "Courts achieve such fairness by accepting substantial performance as the satisfaction of a constructive condition to other performance obligations. CONSTRUCTIVE CONDITIONS AND THEIR SATISFACTION THROUGH SUBSTANTIAL PERFORMANCE ................................... 464 A. Constructive Conditions to Performance Obligations ......", "mime": "application/pdf"}, {"id": "ftr-362", "words": "87831", "extension": ".pdf", "flesch": "55", "author": "McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.", "title": "Recent Developments in Federal Income Taxation: The Year 2010", "date": "2022", "keywords": "act; argument; basis; business; care; case; cir; circuit; code; compromise tax; corporation; date; debt; deduction; developments; district court; economic; employees; employer; excise tax; federal; florida tax; gain; health; income tax; income taxation; individual; insurance; interest; irs; judge; law; limitations; memo; new; notice; opinion; partnership; payments; penalty; percent; period; plan; property; qualified; reg; regulations; relief; respect; rules; sale; section; states; statute; stock; subject; substance; supreme court; t.c; tax benefits; tax court; tax credit; tax deductions; tax liability; tax purposes; tax return; tax review; tax shelter; tax years; taxes; taxpayer; time; transaction; united states; use; v. commissioner; v. united; value; vol", "summary": "a. Under the Compromise Tax Relief Act of 2010, \u00a7\u00a7 701-711, energy credits were reinstated and extended two years, including the biodiesel fuels credit, biodiesel mixtures excise tax credit, refined coal credit, alternative fuel tax credit, alternative fuel mixtures excise 598 Florida Tax Review Judge Thornton concluded that under \u00a7\u00a7 402 and 72(e), the amount of a distribution in the form of a life insurance policy is the cash surrender value determined without any surrender charges, rather than the new surrender 610 Florida Tax Review", "mime": "application/pdf"}, {"id": "ftr-363", "words": "36856", "extension": ".pdf", "flesch": "52", "author": "Fogg, T. Keith", "title": "Transparency in Private Collection of Federal Taxes", "date": "2022", "keywords": "benefits; business; collection; concerns; department; disclosure; disclosure policy; entities; entity; excise tax; federal; florida tax; income tax; irc; irs; jct; laws; list; money; note; organizations; policy; privacy; public; report; reporting; return information; revenue; section; shaming; states; supra; tax information; tax lien; tax returns; tax review; taxes; taxpayer; trust; united; vol", "summary": "To effectuate the disclosure of collected tax information, this article recommends changing the design of collected tax returns by creating return forms that specifically require business entities to report collected taxes. Fourth, it will recommend changes in current tax returns forms to cause the forms to separate collected tax information from other entity tax obligations.", "mime": "application/pdf"}, {"id": "ftr-364", "words": "13391", "extension": ".pdf", "flesch": "55", "author": "Hatfield, Michael", "title": "Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation", "date": "2022", "keywords": "arguments; compliance; conversation; defiance; gap; government; income; irs; lawyers; note; professional; public; rhetoric; supra; supra note; system; tax; tax lawyers; tax system; taxes; taxpayers", "summary": "And, as I mentioned above, by \u201ctax system,\u201d I do not mean merely the laws and administrative procedures that are in place, but the mechanisms for changing those laws and procedures. [hereinafter Murder-Suicide Letter]; see also Tax Lawyer\u2019s Blog, Deconstructing a Tax Wacko, http://blog.pappastax.com/index.php/2010/02/23/deconstructing-a-tax- wacko (Feb. 23, 2010) (Tax lawyer and blogger Peter Pappas took the time and energy to deconstruct the detailed rant against the IRS left by the pilot beginning with the observation that the ill of \u201cno taxation without representation\u201d was cured with the right to vote \u2013 not the end of taxation.)", "mime": "application/pdf"}, {"id": "ftr-365", "words": "28787", "extension": ".pdf", "flesch": "57", "author": "Keinan, Yoram", "title": "The Case for Residency-Based Taxation of Financial Transactions in Developing Countries", "date": "2022", "keywords": "business; capital; case; countries; country; derivatives; financial; income; income tax; interest; international; non; oecd; portfolio; report; residency; source; source country; source income; states; supra note; tax; taxation; treaty; u.s; united; withholding", "summary": "The Case for Residency-Based Taxation 53 D. Investing and Trading in Securities As set forth above, if a foreign person conducts business activities in the United States, it will generally be subject to U.S. income tax on its income that is effectively connected with that trade or business. On the other hand, source countries today rarely exercise any right to tax interest income earned by foreign portfolio lenders and, where bilateral treaties are in force, tend to tax portfolio dividend income at a zero to 15% withholding rate.", "mime": "application/pdf"}, {"id": "ftr-366", "words": "18772", "extension": ".pdf", "flesch": "67", "author": "Goldman, Steven H.", "title": "Corporate Expatriation: A Case Analysis", "date": "2022", "keywords": "class; corporation; exchange; income; irc; ltd; note; section; shareholders; shares; stock; supra note; tax; u.s", "summary": "Figure 1 - Stock Inversion IR Merger Corp.- (NJ) Merger IR - NJ stock IR Ltd. class A stock On December 31, 2001, IR Merger Corp. merged into IR-NJ. Public Shareholders After IR Ltd. (Bermuda) IR - NJ Figure 2 - Stock Inversion IR Ltd. class A stock According to the company\u2019s prospectus, the reorganization was to have \u201cno material impact\u201d on the company\u2019s day-to-day operations.", "mime": "application/pdf"}, {"id": "ftr-367", "words": "19123", "extension": ".pdf", "flesch": "53", "author": "Stein, Norman", "title": "Slouching Towards a Consumption Tax and the End of Retirement Income Security", "date": "2022", "keywords": "accounts; benefits; bush; consumption; consumption tax; contribution; employees; employer; house; income; income tax; individuals; investment; irc; plans; proposals; retirement; retirement income; retirement plans; retirement savings; savings; savings proposals; tax; white", "summary": "23 On a broader and perhaps even more significant theme, as we amble down the road towards a tax system that favors savings over consumption, we also amble towards interference with our principal strategy to help working people save for retirement: using tax benefits to secure employer sponsorship of retirement savings plans covering a broad cross section of American workers. Several of the arguments I develop in this paper relate to my assessment that providing tax-benefited investment alternatives to employer- sponsored retirement plans would make it less attractive for employers to sponsor retirement plans, resulting in fewer and less generous plans.", "mime": "application/pdf"}, {"id": "ftr-368", "words": "25880", "extension": ".pdf", "flesch": "57", "author": "Holo, Robert; Talansky, Jonathan", "title": "Taxing the Business of Sports", "date": "2022", "keywords": "accounting; advance; amortization; assets; baseball; business; cases; contracts; court; deferral; franchise; income; intangible; irs; note; payments; player; player contracts; proc; property; purchase; rev; revenue; rights; section; services; sports; sports franchise; supra; supra note; tax; taxpayer; team; value; year", "summary": "The tax benefit attributable to sports player contracts purchased as part of a franchise acquisition can be traced back to a number of cases from the 1920s and 30s. v. Commissioner, 8 B.T.A. 1036 (1927), which held that amounts paid by one minor league baseball team to another for player contract rights were in the nature of capital expenditures and were not ordinary and necessary business expenses.", "mime": "application/pdf"}, {"id": "ftr-369", "words": "18111", "extension": ".pdf", "flesch": "47", "author": "Knoepfle, Terry W.", "title": "The Pension Protection Act of 2006: A Misguided Attack on Donor-Advised Funds and Supporting Organizations", "date": "2022", "keywords": "benefit; donor; excess; funds; iii; irc; irc section; irs; organization; person; reg; regulations; section; tax; transaction; treas; type", "summary": "The legislation was primarily enacted as a message to the IRS to go after donor-advised funds and supporting organizations. As an incentive, Congress passed Draconian penalty excise taxes that apply only to donor-advised funds and supporting organizations, and not to other public charitable organizations.", "mime": "application/pdf"}, {"id": "ftr-370", "words": "86447", "extension": ".pdf", "flesch": "54", "author": "McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.", "title": "Recent Developments in Federal Income Taxation: The Year 2008", "date": "2022", "keywords": "account; assets; basis; business; capital; case; cir; circuit; claim; corporation; credit; date; deduction; deficiency; developments; district court; economic; election; expenses; florida tax; gain; government; i.r.b; income tax; income taxation; interest; investment; irs; issue; judge; law; loss; losses; memo; method; new; notice; partnership; payments; penalties; percent; period; position; preparer; property; qualified; reg; regulations; relief; respect; rules; sale; section; states; stock; subject; subsidiary; t.c; target; tax act; tax basis; tax court; tax credit; tax liability; tax purposes; tax return; tax review; tax shelter; tax year; taxation; taxes; taxpayer; time; transaction; united; use; v. commissioner; v. united; value; vol; year", "summary": "The Tax Court (Judge Marvel) rejected the taxpayer\u2019s argument and agreed with the Commissioner that the rules in \u00a7\u00a7 302 and 304 \u201capply only to the shareholder who, in exchange for stock, actually receives the proceeds of a cross-chain sale. These proposed regulations deal with the net value requirement for tax-free transactions under subchapter C, and provide that exchanges under \u00a7\u00a7 351, 332 and 368 do not qualify for tax-free treatment where there is no net value in the property transferred or received, with exceptions for E, F and some D reorganizations.", "mime": "application/pdf"}, {"id": "ftr-371", "words": "14021", "extension": ".pdf", "flesch": "49", "author": "Gravelle, Jane G.", "title": "International Corporate Income Tax Reform: Issues and Proposals", "date": "2022", "keywords": "capital; countries; country; firms; income; international; investment; neutrality; rate; reform; return; system; tax; tax rate; tax reform; tax system; taxation; taxes; territorial; u.s", "summary": "As a result, a U.S. firm can indefinitely defer U.S. tax on its foreign income if it conducts its foreign operations through a foreign-chartered subsidiary corporation; U.S. taxes do not apply as long as the foreign subsidiary\u2019s income is reinvested overseas. This treatment allows for \u201ccross-crediting,\u201d where credits paid in excess of U.S. tax in one country may be used to offset U.S. tax in a country where the foreign tax is lower than the U.S. tax.", "mime": "application/pdf"}, {"id": "ftr-372", "words": "21980", "extension": ".pdf", "flesch": "42", "author": "Avi-Yonah, Reuven S.; Clausing, Kimberly A.; Durst, Michael C.", "title": "Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split", "date": "2022", "keywords": "activity; business; countries; country; current; firms; formula; income; income tax; multinational; pricing; profits; property; regulations; revenue; sales; states; system; tax; tax countries; tax purposes; tax rate; transfer; u.s; united; united states", "summary": "Still, a recent attempt to replicate the results of Shackelford and Slemrod using more recent data found a smaller revenue effect; this surprising finding may be due to increased discrepancies between book and tax income in recent years; see Appendix A for more details. Alternatively, it may be possible to let each MNE use its home country\u2019s accounting methods for calculating the global tax base (as suggested by the EU Commission for inter-EU purposes).37 Such changes would also have the advantage of more closely aligning book income and tax income.", "mime": "application/pdf"}, {"id": "ftr-373", "words": "19129", "extension": ".pdf", "flesch": "46", "author": "Ring, Diane", "title": "Democracy, Sovereignty and Tax Competition: The Role of Tax Sovereignty in Shaping Tax Cooperation", "date": "2022", "keywords": "business; countries; country; equity; global; government; havens; inter; international; investment; justice; market; nation; note; oecd; sovereignty; state; supra; supra note; system; tax competition; tax sovereignty; tax system; taxation; world", "summary": "THEORETICAL CHALLENGES TO TAX COMPETITION AND THE UNDERLYING VISION OF SOVEREIGNTY A. Normative Claims Against Tax Competition: An Introduction How is tax competition justified? THEORETICAL CHALLENGES TO TAX COMPETITION AND THE UNDERLYING VISION OF SOVEREIGNTY ..................................................", "mime": "application/pdf"}, {"id": "ftr-374", "words": "40428", "extension": ".pdf", "flesch": "58", "author": "Simmons, Daniel L.", "title": "Built-In Gain and Built-In Loss Propert on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts", "date": "2022", "keywords": "accounts book; basis book; basis property; book gain; book loss; book value; capital accounts; gain; gain property; loss property; partnership; partnership assets; partnership basis; partnership capital; partnership interest; partnership property; partnership tax; section; tax gain; tax loss; value basis", "summary": "These principles can be properly understood through close examination of the allocation of partnership gains and losses with an analysis of partnership capital accounts. Partnership gains and losses are shared equally by the three partners.", "mime": "application/pdf"}, {"id": "ftr-375", "words": "26902", "extension": ".pdf", "flesch": "61", "author": "Wolff, Professor Mark J.", "title": "Congressional Unilaterla Tax Treaty Overrides: The \"Latter in Time Doctrine\" is Out of Time!", "date": "2022", "keywords": "act; code; congress; corporation; country; court; foreign; house; income; income tax; interest; justice; law; nations; note; overrides; power; provisions; revenue; section; supra; tax; tax act; tax treaties; tax treaty; treaties; treaty; u.s; united states", "summary": "21 The list of U.S. tax treaties with 16. 17 The relationship between tax treaties and domestic tax legislation is complex in many countries.", "mime": "application/pdf"}, {"id": "ftr-376", "words": "21428", "extension": ".pdf", "flesch": "48", "author": "Farah, Ehab", "title": "Mandatory Arbitration of International Tax Disputes: A Solution in Search of a Problem", "date": "2022", "keywords": "agreement; arbitration; arbitration provision; article; authorities; authority; case; competent; income tax; international; map; note; oecd; procedure; states; supra; tax; tax authority; tax disputes; tax review; tax treaty; taxation; taxpayer; u.s", "summary": "For example, the Dutch representative (Mr. Gerrit Groen) has pointed out that mandatory tax treaty arbitration should require that the competent authorities would be obliged to initiate a mutual agreement procedure at the request of the taxpayer. This is why competent authorities are generally receptive to taxpayers\u2019 requests to grant MAP assistance.86 In the U.S. refusal to grant MAP assistance is also rare.87 During a joint conference of the Canadian and U.S. branches of the International Fiscal Association in Toronto on May 18, 2007 discussing a fifth protocol to the Canada-U.S. income tax treaty, Frank Ng said that: \u201cIn general the success rate of competent authority cases handled by the IRS is good, with only about 5% of cases failing to produce tax relief.", "mime": "application/pdf"}, {"id": "ftr-377", "words": "15990", "extension": ".pdf", "flesch": "53", "author": "O'Reilly, Terrance", "title": "Economics and Economic Substance", "date": "2022", "keywords": "benefits; business; case; compaq; david; income; price; profit; requirement; rev; shaviro; substance; substance doctrine; tax; tax benefits; tax profit; taxation; taxes; transactions", "summary": "The only meaningful number is after tax profits.). 2010] Florida Tax Review insupportable' 3 because capital markets will take preferential tax treatment into account in setting relative prices.' In practice, economic actors generally consider after-tax prices, after- tax costs, and after-tax profits in making economic decisions, and though the distortions induced by taxes degrade the quality of the signals after-tax prices provide, there seems to be no economic principle indicating that when prices are distorted in these ways, pretax profit would provide a better approximation to profit under lump-sum taxation than after-tax profit.", "mime": "application/pdf"}, {"id": "ftr-378", "words": "19360", "extension": ".pdf", "flesch": "63", "author": "Cooper, Jeffrey A.", "title": "Ghosts of 1932: The Lost History of Estate and Gift Taxation", "date": "2022", "keywords": "act; congress; death tax; estate tax; estate taxation; exemption; gift tax; note; ramseyer; rate; rec; rep; revenue; revenue act; state estate; statement; states; supra; tax credit; tax revenue; taxation; taxes", "summary": "149 While state estate tax revenue didn\u2019t decline in absolute terms as a result, 150 Congress nevertheless had effectively muscled the state governments out of any incremental estate tax revenue. 32 Third, it created a new estate tax credit for state death taxes paid, a change which effectively reserved 25% of estate tax revenues for the states.", "mime": "application/pdf"}, {"id": "ftr-379", "words": "17857", "extension": ".pdf", "flesch": "53", "author": "Carew, Marla Schwaller", "title": "Discretion and Deterrence in Tax Sentencing After Rita, Gall and Kimbrough\u2013Opportunities for Alternative Sentences and Potential Abuse", "date": "2022", "keywords": "booker; collar; commission; court; criminal; deterrence; discretion; district; district court; gall; guidelines; kimbrough; review; section; sentence; sentencing; sentencing court; sentencing guidelines; states; tax; tax sentencing; tomko; united; white", "summary": "The Court left sentencing courts with sufficient discretion to vary from the Guidelines without requiring rules that demand extraordinary circumstances to justify substantial departures outside of Guidelines ranges.85 The Gall Court, in the context of upholding the district court's non- incarceration sentence, dispelled any suggestion that a sentence of probation with no incarceration was overly lenient. The fact that \u00a7 3553(a) explicitly directs sentencing courts to consider the Guidelines supports the premise that district courts must begin their analyses with the Guidelines and remain cognizant of them throughout the sentencing process.", "mime": "application/pdf"}, {"id": "ftr-380", "words": "62897", "extension": ".pdf", "flesch": "52", "author": "Shepard, Ira B.", "title": "Recent Developments in Federal Income Taxation: The Year 2005", "date": "2022", "keywords": "basis; business; case; cir; commissioner; compensation; corporation; credit; date; deduction; developments; energy tax; entity; f.r; federal; florida tax; i.r.b; income tax; income taxation; interest; irs; judge; law; loss; new; notice; opinion; partnership; partnership income; partnership interest; penalty; percent; plan; property; qualified; regulations; relief; respect; rules; section; service; states; stock; t.c; tax act; tax court; tax incentives; tax liability; tax purposes; tax return; tax review; tax shelter; taxes; taxpayer; transaction; united; use; value; vehicle; vol; year", "summary": "New proposed amendments, which differ from the 1/12/01 proposed amendments in several ways: (1) \u00a7 10.33 prescribes best practices for all tax advisors; (2) \u00a7 10.35 combines and modifies the standards 20061 Florida Tax Review applicable to marketed and more likely than not tax shelter opinions from former \u00a7\u00a7 10.33 and 10.35; (3) \u00a7 10.36 contains the revised procedures for ensuring compliance with \u00a7\u00a7 10.33 and 10.35; and (4) new \u00a7 10.37 contains provisions relating to advisory committees to the Office of Professional Responsibility. Exclusion of gain under \u00a7\u00a7 121 and 1031 when a single property is both a personal residence and a business or investment property, either sequentially or simultaneously.", "mime": "application/pdf"}, {"id": "ftr-381", "words": "28496", "extension": ".pdf", "flesch": "62", "author": "Chodorow, Adam S.", "title": "Maaser Kesafim and the Development of Tax Law", "date": "2022", "keywords": "accounting; business; congress; deductions; definition; development; expenses; gifts; income; income tax; kesafim; law; laws; maaser; money; obligation; person; property; purposes; rabbi; rules; system; talmud; tax; tax law; taxes; tithe; tithing; torah; vol; year", "summary": "Thus, it functions to a large degree an income tax, or more precisely as God\u2019s income tax.9 Conceiving of tithing as a form of income tax raises a number of interesting questions, the most salient of which is how income should be defined. The person who earns $10 and owes $1 to the government as income tax really controlled $9 and should tithe on that amount.", "mime": "application/pdf"}, {"id": "ftr-382", "words": "20953", "extension": ".pdf", "flesch": "54", "author": "Groves, Roger M.", "title": "The De-Gentrification of New Markets Tax Credits", "date": "2022", "keywords": "benefit; business; cde; cdfi; communities; congress; core; credit; development; equity; federal; funds; gentrification; income community; income residents; investment; irc; markets; markets tax; model; needs; new; nmtc; program; projects; review; subsidy; target; target community; tax; tax credit; tax review; urban; use", "summary": "If instead, the poverty rate with a census tract had a floor of 30% or 40% of the community, lower income residents would have to comprise a higher percentage of the tract to qualify.' A contrary definition of gentrification excludes displacement as part of the definition, and instead refers to gentrification as a process by which people of higher incomes move into lower income urban areas and seek to change its physical and social fabric to better meet their needs and preferences.", "mime": "application/pdf"}, {"id": "ftr-383", "words": "8131", "extension": ".pdf", "flesch": "56", "author": "McDaniel, Paul R.", "title": "Territorial vs. Worldwide International Tax Systems: Which is Better for the U.S.", "date": "2022", "keywords": "exemption; ftc; income; note; panel; report; rules; supra; system; tax; u.s; wwi", "summary": "That is, the decision whether to carry on business or invest in the U.S. or another country generally would be unaffected by U.S. income tax rules in the model WWI/FTC system. Foreign active business income, as well as dividends from foreign subsidiaries out of such income, would be exempt from U.S. income tax.", "mime": "application/pdf"}, {"id": "ftr-384", "words": "10646", "extension": ".pdf", "flesch": "50", "author": "Repetti, James R.", "title": "Will U.S. Investments Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform", "date": "2022", "keywords": "altshuler; countries; firms; foreign; grubert; income; investment; note; rate; system; tax; u.s", "summary": "Royalty income is taxable in our current global system, but since a territorial system would lack foreign tax credits for income not subject to U.S. tax, the credit would not be available in a territorial system to shelter royalty income. After claiming the 1000 foreign tax credit, the taxpayer will still owe 500 in U.S. tax.", "mime": "application/pdf"}, {"id": "ftr-385", "words": "16339", "extension": ".pdf", "flesch": "53", "author": "Burke, Karen C.", "title": "Taxing Hot Asset Shifts", "date": "2022", "keywords": "751(b; asset; asset gain; basis; capital; cold; distributee; distribution; interest; partnership; section; share; value", "summary": "The continuing partners would have a $100 share of cold asset gain and64 a $50 share of hot asset gain inside the partnership. If C recognizes hot asset gain of100 $20, C\u2019s share of inside basis is restored to zero ($10 book value less $10 remaining share of hot asset gain).101 The nondistributee partners (A and B) should also be required to recognize cold asset gain of $20, the amount of unrealized appreciation in the distributed cold asset in excess of C\u2019s total predistribution share of cold asset gain.", "mime": "application/pdf"}, {"id": "ftr-386", "words": "28882", "extension": ".pdf", "flesch": "58", "author": "Dodge, Joseph M.", "title": "Murphy and the Sixteenth Amendment in Relation to the Taxation of Non-Excludable Personal Injury Awards", "date": "2022", "keywords": "amendment; basis; capital; case; co.; congress; court; damages; exclusion; gain; holding; income; income tax; injury; irc; issue; law; loss; murphy; non; note; panel; power; property; recovery; section; states; supreme; tax; text; theory; u.s", "summary": "However, it took a relatively short time for \u201ccapital\u201d to be equated161 with income tax basis. A tax in which there is no capital recovery (positive or negative) is called by different names, such as \u201cexpenditure tax,\u201d \u201cconsumed income tax,\u201d and \u201ccash-flow consumption tax.\u201d", "mime": "application/pdf"}, {"id": "ftr-387", "words": "7258", "extension": ".pdf", "flesch": "54", "author": "Kahn, Douglas A.; Kahn, Jeffrey H.", "title": "Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship", "date": "2022", "keywords": "beilein; deduction; employee; income; new; payment; tax; taxpayer; university", "summary": "Before answering that question, one should consider what rationale could explain why Congress has chosen to provide nonitemized treatment only for reimbursed employee expenses while subjecting the deduction of unreimbursed employee expenses to such severe restrictions. An employee often benefits from payments of employee expenses that are made primarily for the employer\u2019s benefit, and that does not cause them to be income to the employee.", "mime": "application/pdf"}, {"id": "ftr-388", "words": "18358", "extension": ".pdf", "flesch": "50", "author": "Kornhauser, Marjorie E.", "title": "A Tax Morale Approach to Compliance: Recommendations for the IRS", "date": "2022", "keywords": "approach; attitudes; behavior; education; example; factors; florida tax; individual; irs; law; literature; media; model; norms; note; people; person; public; research; review; studies; supra; tax; tax compliance; tax morale; tax review; taxes; taxpayers; trust", "summary": "What holds true for law in general holds true for tax compliance specifically. Research shows that tax compliance is affected by (social and personal) norms such as those regarding procedural justice, trust, belief in the legitimacy of the government, reciprocity, altruism, and *\u00a9Marjorie E. Kornhauser, Professor of Law, Sandra Day O\u2019Connor College of Law, Arizona State University.", "mime": "application/pdf"}, {"id": "ftr-389", "words": "19624", "extension": ".pdf", "flesch": "49", "author": "Pozen, David E.", "title": "Hidden Foreign Aid", "date": "2022", "keywords": "aid; aid tax; budget; countries; country; deduction; developing; development; expenditure aid; giving; global; government; income; income tax; international; nonprofit; oda; oecd; policy; revenue; sector; spending; states; supra note; tax; tax expenditures; u.s; united; world", "summary": "I should be clear, though, that the argument here is meant only as a qualified defense of foreign aid tax expenditures, in two senses. My own views on these considerations are that: yes, tax exemptions for NGOs' own operations should be counted as ODA, see supra Section I.A; but no, taxes paid in the donor country on ODA activities should not be deducted from ODA, for there is nothing punitive about these taxes and every tax dollar collected on these activities is a dollar not counted toward tax expenditure aid.", "mime": "application/pdf"}, {"id": "ftr-390", "words": "14458", "extension": ".pdf", "flesch": "52", "author": "Mason, Ruth", "title": "Common Markets, Common Tax Problems", "date": "2022", "keywords": "base; clause; commerce; court; european; federal; income; member; member states; note; review; state tax; states; supra; supra note; tax; taxation; taxes; treaty; u.s; union; united; united states", "summary": "[Vol. 8:7 Common Markets, Common Tax Problems I. COMMON TAx PROBLEMS A. State Tax Discrimination Probably the tax area in which the United States and the European Union most resemble each other is the prohibition of state tax discrimination.2 Both common markets ban tax discrimination by one state against residents of a fellow state.2' In the United States, the Constitution prohibits discriminatory state taxes under the Commerce, Privileges and Immunities, and Equal Protection Clauses.22 Of these provisions, the Commerce Clause has the broadest implications for state taxation. See Camps Newfound/Owatonna, Inc., v. Town of Harrison, 520 U.S. 564, 610-611 (1997) (Thomas, J., dissenting). 20071 Florida Tax Review problems with the judicial standards for state tax discrimination, surprisingly few concrete suggestions for improvement have been made in this area.35 One solution to these problems might be to abandon judicial review of state taxes altogether.", "mime": "application/pdf"}, {"id": "ftr-391", "words": "16322", "extension": ".pdf", "flesch": "49", "author": "Weiner, Joann Martens", "title": "Practical Aspects of Implementing Formulary Apportionment in the European Union", "date": "2022", "keywords": "apportionment; ccctb; commission; companies; company; company tax; countries; eu tax; european; european union; formulary; group; income; income tax; member states; profits; sales; states; system; tax; tax base; tax rate; taxation; union", "summary": "The Massachusetts Appellate Tax Board ruled that Geoffrey was liable for state income tax on an apportioned share of the more than $33 million in royalty income that it generated from its retail toy stores in Massachusetts.32 Although intangible property does not have a physical location, a non- resident company that receives substantial amounts of income from the use of that intangible property in the state does reap an economic gain from the state. Since Delaware exempts income of a Delaware holding company from state corporate income tax, Geoffrey pays no Delaware corporate income tax on the royalty income it receives from its operating companies.", "mime": "application/pdf"}, {"id": "ftr-393", "words": "41433", "extension": ".pdf", "flesch": "54", "author": "Shepard, Ira B.; McMahon, Jr., Martin J.", "title": "Recent Developments in Federal Income Taxation: The Year 2006", "date": "2022", "keywords": "act; basis; business; case; cash; cir; circuit; code; commissioner; credit; deduction; developments; federal; florida tax; health; i.r.b; income; income tax; income taxation; interest; irs; judge; liability; loss; new; notice; opinion; partnership; pension; percent; plan; property; regulations; relief; rules; section; states; stock; t.c; tax court; tax review; tax shelter; taxpayer; transaction; united; value; vol; year", "summary": "[Vol. 8:SI apply) in a \u00a7 721 transaction, after application of \u00a7\u00a7 752(a) and (b), the partner\u2019s basis in the partnership is reduced (but not below the adjusted value of such interest) by the amount of the liability. Pension Protection Act \u00a7 701 amends ERISA \u00a7\u00a7 203, 204 and 205, Code \u00a7\u00a7 411 and 417, and ADEA \u00a7 4(i)(2) to provide that cash balance plans do not per se violate the prohibition on age discrimination.", "mime": "application/pdf"}, {"id": "ftr-394", "words": "70476", "extension": ".pdf", "flesch": "54", "author": "McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.", "title": "Recent Developments in Federal Income Taxation: The Year 2007", "date": "2022", "keywords": "act; basis; business; capital; care; case; cir; circuit; claim; code; corporation; credit; date; deduction; deficiency; developments; employee; expenses; f.r; federal; florida tax; gain; health; i.r.b; income; income tax; income taxation; interest; investment; irs; judge; loss; losses; memo; new; notice; partnership; payments; percent; period; property; regulations; relief; respect; returns; rules; sale; section; services; states; statute; stock; subject; t.c; tax court; tax liability; tax purposes; tax return; tax review; tax shelter; tax year; taxes; taxpayer; time; transaction; united; v. commissioner; v. united; vol; year", "summary": "Pension Protection Act \u00a7 701 amends ERISA \u00a7\u00a7 203, 204 and 205, Code \u00a7\u00a7 411 and 417, and ADEA \u00a7 4(i)(2) to provide that cash balance plans do not per se violate the prohibition on age discrimination. When stock is sold at a loss, the capital loss limitations in \u00a7\u00a7 1211, 1212, and 172(d)(2) are applicable for AMT purposes as well as for the regular tax.", "mime": "application/pdf"}, {"id": "ftr-395", "words": "21728", "extension": ".pdf", "flesch": "59", "author": "Holcomb, Morgan L.", "title": "Tax My Ride: Taxing Commuters in Our National Economy", "date": "2022", "keywords": "article; clause; commerce; commerce clause; commuters; court; dormant; hellerstein; immunities; immunities clause; income; income tax; interstate; new; note; privileges; residents; rev; state; state tax; state taxation; supra; supra note; tax; taxation; taxes; taxing; u.s; york; zelinsky", "summary": "But see Kaye, supra note 124, at 54, 66-67 (noting a historic reluctance of Congress to intervene in state taxation but also noting that in the last decade, there has been an increase in interference with state tax systems). 175. However, when state tax authority pushes up against an activity granted special constitutional recognition that deference to state taxing authority yields so that the Court may protect the competing constitutional value.", "mime": "application/pdf"}, {"id": "ftr-396", "words": "16564", "extension": ".pdf", "flesch": "52", "author": "Pratt, Katherine; Kowal, Jennifer; Martin, Daniel", "title": "The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms", "date": "2022", "keywords": "409a; bna; cch; checkpoint; click; content; federal; law; lexisnexis; link; options; platforms; regulations; research platforms; ria; secondary; section; section 409a; sources; tax; tax library; tax research; westlaw", "summary": "The new generation of electronic tax research platforms, by contrast, can be used to initiate tax research in a manner that is remarkably similar to the traditional \u201cbook\u201d research techniques. These features make it much easier to use electronic tax research platforms to gain an overview of an unfamiliar topic than was possible with more limited keyword searches.", "mime": "application/pdf"}, {"id": "ftr-397", "words": "26280", "extension": ".pdf", "flesch": "52", "author": "Oei, Shu-Yi", "title": "A Structural Critique of Trader Taxation", "date": "2022", "keywords": "business; capital; court; customers; deductions; election; gains; income; irc; irc section; losses; market; property; requirement; section; securities; securities trader; taxation; taxpayer; trade; trader taxation; traders; trading; treatment", "summary": "Such capital gains and losses may be taxed at reduced rates and subject to other different tax treatments.2 Since the enactment of IRC section 475(f) in 1997, traders have also been allowed to make a special election to \u201cmark to market\u201d gains and losses from their securities-trading activities.3 Making this election allows a trader to recognize gains and losses on the securities he holds as if those securities were sold at fair market value on the last business day of the trader\u2019s taxable year, and to convert such gains or losses to ordinary, rather than capital, gains or losses.4 The distinctive tax treatment of securities traders has been frequently pointed out, and various commentators have noted that, although the standards for qualifying for trader treatment are uncertain, favorable planning opportunities arise upon achieving such classification.5 However, 1. [Vol. 8:10 SECTION I: INTRODUCTION Taxpayers who are securities traders are subject to unusual treatment under the tax law.1 Such a taxpayer is, like any other merchant or businessperson, allowed to deduct various expenses incurred in his business of trading securities but, unlike any other merchant or businessperson, is simultaneously allowed to treat gains and losses from the sale of such securities as capital, rather than ordinary, gains and losses.", "mime": "application/pdf"}, {"id": "ftr-398", "words": "17452", "extension": ".pdf", "flesch": "54", "author": "Farkas-DiNardo, Eva", "title": "Is the Nation of Immigrants Punishing Its Emigrants: A Critical Review of the Expatriation Rules Revised by the American Jobs Creation Act of 2004", "date": "2022", "keywords": "alien; estate; expatriate; expatriation; income tax; individual; irc; nonresident; resident; rules; tax; taxation; term u.s; u.s; year", "summary": "The U.S. imposes residence-based taxation on U.S. persons, subjecting them to U.S. income tax on their worldwide income, to U.S. estate tax on their worldwide estates, and to U.S. gift tax on their worldwide gifts. Pursuant to the5 alternative tax regime established by FITA, U.S. citizens who renounced their U.S. citizenship remained subject to U.S. income tax on U.S.-source income, as defined for that purpose, and to U.S. estate and gift tax on transfers of U.S. situs property, for a period of ten years if their expatriation was motivated in part by the avoidance of U.S. taxes.", "mime": "application/pdf"}, {"id": "ftr-399", "words": "111", "extension": ".htm", "flesch": "38", "author": "Galler, Linda; Soled, Jay", "title": "AI and the Regulation of Tax Return Preparers", "date": "2025", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-400", "words": "40341", "extension": ".pdf", "flesch": "59", "author": "Kaye, Tracy A.", "title": "Tax Discrimination: A Comparative Analysis of U.S. and E.U. Approaches", "date": "2022", "keywords": "art; article; case; case law; clause; comm \ufffd; commerce; commission; community; council; court; e.c.r; ec tax; ec treaty; ecj; economic; european; federal; florida tax; germany; hellerstein; immunities; income tax; interstate; justice; law; legislation; member; member state; movement; national; new; nonresidents; privileges; protection; respect; state tax; state taxation; state \ufffd; supra note; supreme; supreme court; tax; tax discrimination; tax law; tax review; taxation; taxes; treaty; u.s; union; united; vol.7:2; york; \ufffd l; \ufffd \ufffd", "summary": "Lizette Alvarez, \ufffdEnthusiasm\ufffd is Not a Candidate in Elections for European Union, N.Y. Times, June 10, 2004, at A11. 79. Note, however, that the Supreme Court has thus far refused to answer whether \ufffdtelecommuting\ufffd is similarly unconstitutional.", "mime": "application/pdf"}, {"id": "ftr-401", "words": "5944", "extension": ".pdf", "flesch": "54", "author": "Ault, Hugh J.", "title": "Improving the Resolution of International Tax Disputes", "date": "2022", "keywords": "arbitration; case; international; map; oecd; procedure; process; resolution; tax; taxpayer", "summary": "In addition, some countries take the position that they will not accept MAP cases on particular issues. In addition, under Article 25, paragraph 3, the competent authorities can on their own initiative consult together on issues of application and interpretation not directly brought up by taxpayer in a particular case and can also deal with double taxation generally even if not covered by treaty, though most MAP cases are taxpayer-initiated.", "mime": "application/pdf"}, {"id": "ftr-402", "words": "11273", "extension": ".pdf", "flesch": "57", "author": "Altshuler, Rosanne; Grubert, Harry", "title": "The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies", "date": "2022", "keywords": "affiliate; capital; companies; company; countries; country; data; host; income; investment; rates; tax; tax rates; u.s", "summary": "We then look at the period between 1992 and 2000 to see whether the process explaining decreases in country effective tax rates have changed. Altshuler, Grubert, and Newlon (2001) (hereafter, AGN) used these data to explicitly test whether the location of capital invested abroad by manufacturing affiliates of U.S. MNCs became more sensitive to differences in host country effective tax rates between 1984 and 1992.", "mime": "application/pdf"}, {"id": "ftr-403", "words": "11144", "extension": ".pdf", "flesch": "54", "author": "Lokken, Lawrence", "title": "Whatever Happened To Subpart F? U.S. CFC Legislation after the Check-the-Box Regulations", "date": "2022", "keywords": "cfc; corporation; countries; country; entity; example; income; laws; purposes; regulations; subpart; tax; tax purposes; u.s", "summary": "Lawyer 375 (1992) business entity organized under the laws of or resident in a foreign country is thus, for U.S. income tax purposes, either a corporation or a partnership. Because IPCo is subject to no tax in its home country, the net effect of the royalty payments is to reduce income tax on an amount equal to the royalties from 35% (the additional country L tax OPCo would pay if it had no deduction for royalty expense) to 10% (the country L withholding tax on the royalties).", "mime": "application/pdf"}, {"id": "ftr-404", "words": "20279", "extension": ".pdf", "flesch": "51", "author": "Terry, Charles T.", "title": "Capital Equipment Expensing: Incremental Tax Reform for a Transition Realization-Based Income Tax", "date": "2022", "keywords": "capital cost; capital creation; capital equipment; capital investment; cee; cost; cost recovery; deduction; depreciation; earnings; equipment expensing; equipment investment; expensing; income tax; investment; property; recovery; tax base; tax capital; taxpayer; year", "summary": "My proposed solution is to carve out a business 222 Florida Tax Review [Vol.7:4 income sub-RBIT for equipment investment, and apply to it the complementary principles of: 1) tracking tax capital creation, and 2) both allowing and requiring tax capital, and only tax capital, to be recovered tax- free completely and immediately through CEE. Within the context of a RBIT base, economic capital can consist of pre-tax or untaxed dollars in whole or in part, while tax capital consists exclusively of after-tax dollars or \u201cnascent after-tax dollars.\u201d", "mime": "application/pdf"}, {"id": "ftr-405", "words": "36114", "extension": ".pdf", "flesch": "57", "author": "Ordower, Henry", "title": "Horizontal and Vertical Equity in Taxation as Constitutional Principles: Germany and the United States Contrasted", "date": "2022", "keywords": "art; assessment; bverge; case; constitutional; court; decisions; deduction; equality; equity; estg; exemption; family; federal; florida tax; german; horizontal; income tax; income taxation; income taxpayers; individuals; irc; minimum; note; page; principle; property; protection; rate; social; state; state tax; statute; subsistence; supra; supra note; supreme court; tax burden; tax exemption; tax law; tax rate; tax review; taxation; taxes; taxpayers; turnover tax; u.s; united; vertical", "summary": "In addition, the amount of the subsistence minimum that remains exempt from income tax for all taxpayers presumably 2006] See Brushaber v. Union Pac. R.R., 240 US 1, 24 (1916) (permitting the first income tax act to tax incomes retroactively to the date earlier the same year that the 16th Amendment took effect) and Blodgett v. Holden, 275 U.S. 142 (1927), supra note B. Bill of Rights Decisions \u2013 Federal Law Challenges Taxpayers enjoyed early victories with Due Process Clause arguments against retroactive application of the gift and estate taxes to gifts the taxpayer completed before enactment of the tax.", "mime": "application/pdf"}, {"id": "ftr-406", "words": "34741", "extension": ".pdf", "flesch": "51", "author": "Cameron, David L.; Postlewaite, Philip F.", "title": "The Lazarus Effect: A Commentary on I-Kind Guaranteed Paymentss", "date": "2022", "keywords": "aggregate; approach; assets partnership; basis; cuenin; distribution; gain; kahn; kind; loss; note; partnership; partnership income; partnership interests; partnership property; payment; recipient partner; section; section 707(c; supra; supra note; tax; transfer; treatment", "summary": "Instead, they largely limit any discussion of \u00a7 707(a)(2) to the issue of distinguishing payments under \u00a7 707(a)(1) from a partner\u2019s distributive share of partnership income and a distribution of partnership property and continue to cite the law as it existed prior to 1984, including the Pratt decision, when considering the capacity question in the context of guaranteed payments. They then move their focus from the typical43 type of guaranteed payment (a payment fixed in amount) to address an infrequent, atypical type of guaranteed payment (a payment structured as a percentage of partnership income with a minimum dollar amount) and the tax issues which present themselves in such a case.44 2006]", "mime": "application/pdf"}, {"id": "ftr-407", "words": "19504", "extension": ".pdf", "flesch": "53", "author": "Kahn, Douglas A.", "title": "Is the Report of Lazarus's Death Premature? A Reply yo Cameron and Postlewaite", "date": "2022", "keywords": "article; cameron; gain; income; lazarus; note; partnership; partnership income; partnership interest; payment; property; section; section 707(c; tax", "summary": "Unless the partnership agreement excludes from the calculation of the partner\u2019s share of partnership income gain or loss that is recognized by making a guaranteed payment in kind, the gain recognized by the partnership on the guaranteed payment portion of the distribution will increase the partnership\u2019s income, thereby increasing the dollar amount of the distributee partner\u2019s share of partnership income and accordingly increasing the percentage of the distributed property that constitutes an ordinary section 731 distribution. Proposal of standards for determining partner capacity contained in the legislative history \u2013 Section 707(a)(2) is aimed at preventing a partnership from successfully disguising a payment to a partner for the purchase of property or for services as an allocation of partnership income.", "mime": "application/pdf"}, {"id": "ftr-408", "words": "17685", "extension": ".pdf", "flesch": "57", "author": "Afield, W. Edward", "title": "Agency Activism as a New Way of Life: Administrative Modification of the Internal Revenue Code Through Limited Issue Focused Examinations", "date": "2022", "keywords": "agency; audit; authority; corporate; examination; i.r.m; information; irs; issues; law; life; lmsb; manual; materiality; note; process; program; scope; supra; supra note; tax; taxpayers; thresholds; use", "summary": "Although the IRS\u2019s top officials have been touting LIFE\u2019s successes, voices from IRS auditors have raised several concerns regarding LIFE. Cases analyzing FOIA\u2019s provision protecting internal agency records from disclosure further support this view.94 Applying this rationale, a taxpayer arguing for IRS disclosure could make the argument that the materiality thresholds and selected issues will not help taxpayers circumvent selection for audit because a taxpayer has already been selected for audit when LIFE is employed.", "mime": "application/pdf"}, {"id": "ftr-409", "words": "24848", "extension": ".pdf", "flesch": "52", "author": "Champine, Pamela", "title": "Taxing Middle Class Trust(s)", "date": "2022", "keywords": "67(e; assets; beneficiaries; class; code; court; deduction; equity; estate; expenditures; expenses; fees; floor; income; income tax; individuals; interpretation; irc; law; property; section; standard; tax; taxpayer; trust; trust beneficiaries; trust expenses; trust income; trustees", "summary": "They struggled to achieve an equitable result, yet unintentionally failed to do so in every case even as the Circuits split on the meaning of section 67(e).11 The purpose of this article is to explain how courts came to such an inequitable interpretation of section 67(e) even as they tried to avoid that result; to present an interpretation of section 67(e) based on the principle that underlies the Code\u2019s scheme for taxing trust income; and to illustrate how this interpretation produces optimal equity among trust beneficiaries as well as between trust beneficiaries and outright owners. The Code\u2019s scheme for taxing trust income, set forth in Subchapter J of the Code, recognizes that the12 existence of a trust does not necessarily signify wealth or high income.", "mime": "application/pdf"}, {"id": "ftr-410", "words": "27245", "extension": ".pdf", "flesch": "59", "author": "Gans, Mitchell M.; Soled, Jay A.", "title": "A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference", "date": "2022", "keywords": "aggregate; cases; chevron; code; court; decision; gain; income; insurance policy; investment; irs; life insurance; policies; policy; policy investment; premium; regulation; ruling; sale; standard; surrender; tax; tax basis; tax court; taxpayer; value", "summary": "FLORIDA TAX REVIEW VOLUME 7 2006 NUMBER 9 A NEW MODEL FOR INDENTIFYING BASIS IN LIFE INSURANCE POLICIES: IMPLEMENTATION AND DEFERENCE by Mitchell M Gans* Jay A. Soled The life insurance marketplace has changed significantly. DISPOSITIONS OF LIFE INSURANCE POLICIES ..................", "mime": "application/pdf"}, {"id": "ftr-411", "words": "11297", "extension": ".pdf", "flesch": "53", "author": "McIntyre, Michael J.", "title": "Comments on the OECD Proposal for Secret and Mandatory Arbitration of International Tax Disputes", "date": "2022", "keywords": "arbitration; arbitrators; cases; double; international; non; oecd; oecd proposal; parties; pricing; public; tax; taxation; taxpayer; transfer", "summary": "OECD Proposal, supra note 1, 76. 2006] Florida Tax Review corrected, then the OECD ought to rethink its proposal for allowing the parties to terminate an arbitration in mid-stream. Given the potential bias of tax officials and the international business community in favor of secrecy, they should not be the only people at the table when the degree of secrecy in international tax arbitrations is being decided.", "mime": "application/pdf"}, {"id": "ftr-412", "words": "49566", "extension": ".pdf", "flesch": "56", "author": "Ainsworth, Richard Thompson", "title": "Biometrics: Solving the Regressivity of VATs and RSTs with \"Smart Card\" Technology", "date": "2022", "keywords": "addition; ann; aug; biometric; card; case; code; consumption tax; data; delivery; digital; directive; documents; file; filing; florida tax; forms; functions; government; identity; income tax; jurisdiction; member; national; new; note; page; paper; person; portal; provision; regressivity; rsts; sales tax; services; services tax; smart; state; state tax; supra; systems; tax; tax act; tax administration; tax filing; tax information; tax issue; tax liability; tax payments; tax returns; tax review; tax system; taxes; taxpayers; technology; transactional; u.s; use; vat; vats; web", "summary": "(2) Forms, documents and instructions are available on the web and can be downloaded at http://www.tax.state.ny.us/. (3) All businesses may be voluntary participants in sales tax e-file and e-payment options. (2) Forms, documents and instructions are available on the web and can be downloaded at http://www.dor.state.nc.us/. (3) All businesses may voluntarily participant in sales tax e-file and e-payment options.", "mime": "application/pdf"}, {"id": "ftr-413", "words": "41227", "extension": ".pdf", "flesch": "55", "author": "Shepard, Ira B.; McMahon, Jr., Martin J.", "title": "Recent Developments in Federal Income Taxation: The Year 2004", "date": "2022", "keywords": "american; attorney; basis; cir; circuit; commissioner; corporation; creation; deduction; developments; federal; florida tax; i.r.b; income; interest; irs; jobs; judge; law; loss; notice; opinion; partnership; percent; proc; property; regulations; return; rev; rul; rules; section; states; stock; t.c; tax; tax court; tax review; taxation; taxpayer; transactions; u.s.t.c; united; vol.7; year", "summary": "New proposed amendments differ from the 1/12/01 proposed amendments in several ways: (1) \u00a7 10.33 prescribes best practices for all tax advisors; (2) \u00a7 10.35 combines and modifies the standards applicable to \u201cmarketed\u201d and \u201cmore likely than not\u201d tax shelter opinions from former \u00a7\u00a7 10.33 and 10.35; (3) \u00a7 10.36 contains the revised procedures for ensuring compliance with \u00a7\u00a7 10.33 and 10.35; and (4) new \u00a7 10.37 contains provisions relating to advisory committees to the Office of Professional Responsibility. ! Exclusion of gain under \u00a7\u00a7 121 and 1031 when a single property is both a personal residence and a business or investment property.", "mime": "application/pdf"}, {"id": "ftr-414", "words": "37199", "extension": ".pdf", "flesch": "66", "author": "Jensen, Erik M.", "title": "The Export Clause", "date": "2022", "keywords": "act; articles; cases; congress; court; duty; export clause; export taxation; exportation; exports; goods; ibm; import; justice; levy; note; page; power; shoe; states; supra; tax; tax exports; taxation; taxes; taxing; text; u.s; united", "summary": "Instead, they suggested, the Court in Pace found that the tax fell outside of the Export Clause\u2019s prohibition not because it was not a \u201crevenue raising exaction\u201d under the Taxing Power or fell into some mythical user fee exception under the Export Clause, but because the exaction was not laid upon articles exported and bore no relationship to those articles.223 If that\u2019s what Pace stands for, it\u2019s consistent with principles applied in other cases \u2013 by its terms, the Export Clause doesn\u2019t apply to a levy that\u2019s not on articles exported224 \u2013 and it\u2019s consistent with the way Kelly and Amzel argued that Export Clause cases should be approached. For that matter, the post-Marshall Supreme Court said the same thing, repeatedly, when it was hearing Export Clause cases on a regular basis.", "mime": "application/pdf"}, {"id": "ftr-415", "words": "59048", "extension": ".pdf", "flesch": "54", "author": "Shepard, Ira B.; McMahon, Jr., Martin J.", "title": "Recent Developments in Federal Income Taxation: The Year 2002", "date": "2022", "keywords": "a.f.t.r.2d; acquisition; basis; business; c.b; capital; case; cir; circuit; corporation; date; developments; employee; expenses; f.3d; f.r; federal; florida tax; gain; i.r.b; income; income tax; insurance; interest; irs; judge; law; loss; notice; page; partnership; payments; period; plan; property; purposes; regulations; relief; respect; return; rev; rules; sale; section; spouse; states; stock; subsidiary; t.c; tax; tax court; tax review; taxation; taxpayer; transaction; u.s.t.c; united; v. commissioner; value; year", "summary": "The Treasury Department has published proposed amendments to regulations under \u00a7\u00a7 441, 442, 706, and 1378 regarding the requirement to obtain the approval of the Commissioner to adopt, change, or retain an annual accounting period. (Chevron doctrine applies to tax regulations, whether legislative or interpretive). wholly owned by a foreign corporation cannot deduct interest accrued until the interest is actually paid even though the interest would have been exempt from taxes under \u00a7\u00a7 881 and 1442 under the applicable treaty.", "mime": "application/pdf"}, {"id": "ftr-416", "words": "28428", "extension": ".pdf", "flesch": "68", "author": "Fogel, Bradley E.S.", "title": "Back to the Future Interest: The Origin and Questionable Legal Basis of the Use of Crummey Withdrawal Powers to Obtain the Federal Gift Tax Annual Exclusion", "date": "2022", "keywords": "beneficiary; cir; commissioner; court; crummey; crummey powers; estate; estate tax; exclusion; f.2d; gift; gift tax; income; interest; irc; irs; kieckhefer; note; page; power; property; states; supra; supra note; tax; trust; u.s; withdrawal; withdrawal power", "summary": "Further, this difference is dispositive in other transfer tax contexts.240 The courts\u2019 erroneous decisions allowing Crummey powers may be partially attributed to the IRS\u2019s failure to litigate the fundamental validity of Crummey withdrawal powers. Although the Tax Court has subsequently decided a few cases that involve Crummey powers, none of these cases involve the fundamental efficacy of Crummey withdrawal powers.", "mime": "application/pdf"}, {"id": "ftr-417", "words": "41638", "extension": ".pdf", "flesch": "56", "author": "Infanti, Anthony C.", "title": "The Ethics of Tax Cloning", "date": "2022", "keywords": "advice; advisors; american; arguments; change; conduct; countries; country; debate; ethical; ethics; experts; florida tax; freund; harm; human; international; int\u2019l; itic; kahn; law; lawyers; model; oecd; page; policy; principle; process; public; rules; russian; society; supra note; system; tax; tax cloning; tax code; tax law; tax reform; tax review; tax rules; term; transition; transplants; vol; watson; western", "summary": "This debate is exemplified by an exchange between Otto Kahn-Freund and Alan Watson on the question of legal cloning (or what they refer to as the \u201ctransferring\u201d or \u201ctransplanting\u201d of legal rules from one society to another).356 Their exchange (along with Watson\u2019s other work) will be used here to supply the principle of nonmaleficence with necessary content and meaning. In light of the similarity that we have encountered between cloning and the process for effectuating the penetration or importation of legal rules, the experience of bioethicists with the debate over human cloning may prove useful in developing ethical guidelines for tax cloning.", "mime": "application/pdf"}, {"id": "ftr-418", "words": "27397", "extension": ".pdf", "flesch": "64", "author": "Cowan, Mark J.", "title": "Leaving Money on the Table(s): An Examination of Federal Income Tax Policy Towards Indian Tribes", "date": "2022", "keywords": "115; activities; c.b; congress; federal; gaming; government; income tax; indian; indian gaming; irc; irs; note; policy; revenue; rul; ruling; section; state tax; states; subject; supra; tax; tax policy; tax review; taxation; taxes; tribes", "summary": "The federal government collects income tax from state employees and state governments collect state income tax from federal employees living or working within their jurisdiction. Part II.B.2 then reviews the provision of section 7871 that subjects federal Indian tribes to tax on certain activities with respect to tribal colleges.", "mime": "application/pdf"}, {"id": "ftr-419", "words": "17389", "extension": ".pdf", "flesch": "53", "author": "Kahn, Douglas A.; Cuenin, Faith", "title": "Guaranteed Payments Made In Kind By A Partnership", "date": "2022", "keywords": "basis; capital; gain; income; partnership; partnership distribution; partnership income; partnership interest; payment; property; section; value", "summary": "Distributions to a retiring or deceased partner are divided by section 736 into two categories: (1) payments for the partner's interest in partnership property (section 736(b)), and (2) all other payments (section 736(a)) which are categorized either as guaranteed payments or as distributions of partnership income. At this time, we will focus on liquidating distributions that are attributable to the partner's interest in partnership property and that are controlled by section 736(b).", "mime": "application/pdf"}, {"id": "ftr-420", "words": "36347", "extension": ".pdf", "flesch": "53", "author": "Blum, Cynthia", "title": "Sharing Bank Deposit Information With Other Countries: Should Tax Compliance or Privacy Claims Prevail?", "date": "2022", "keywords": "accounts; agreement; bank; citizens; congress; countries; country; deposit information; financial; florida tax; government; income; income tax; individual; information; information exchange; interest; international; irs; law; new; notes; oecd; privacy; regulation; report; reporting; residence; return; secrecy; sharing; states; supra note; swiss; switzerland; system; tax; tax evasion; tax havens; tax information; tax notes; tax review; tax system; taxes; taxpayer; tnt; treasury; u.s; united; use", "summary": "First, the article will discuss the chief justification for the regulation, i.e., to enhance and broaden efforts to exchange tax information with treaty partners. agreements that provide for the exchange of tax information with the United States have requested information concerning bank deposits of individual residents of their countries.", "mime": "application/pdf"}, {"id": "ftr-421", "words": "11731", "extension": ".pdf", "flesch": "53", "author": "Burke, Karen C.; McCouch, Grayson M.P.", "title": "Family Limited Partnerships: Discounts, Options, and Disappearing Value", "date": "2022", "keywords": "account; assets; capital; family; gift; option; partnership; partnership assets; partnership interest; tax; transfer; value", "summary": "Although the distinction may seem highly formalistic, an indirect gift18 of assets at the time of the contribution is apparently taxed more heavily than a gift of partnership interests following a contribution. The carryover basis rule for gifts of partnership interests merely serves to mask the capital shift between A and D. By contrast, a sale of a discounted interest between unrelated parties results in an economic loss to the transferor and a matching potential economic gain to the transferee.", "mime": "application/pdf"}, {"id": "ftr-422", "words": "32634", "extension": ".pdf", "flesch": "55", "author": "Keinan, Yoram", "title": "Book Tax Conformity for Financial Instruments", "date": "2022", "keywords": "accounting; book; book tax; contract; debt; debt instruments; derivatives; equity; fas; financial; gaap; income; instruments; interest; issuer; market; method; non; note; regs; rules; section; securities; subject; supra; supra note; tax; tax conformity; tax purposes; tax rules; taxpayer; transaction; treatment; value", "summary": "In addition to the traditional cash and accrual tax accounting methods for financial instruments, there are various other methods of taxing financial instruments. Support for the idea that only limited conformity is desired could be found in a statement made by former Treasury Secretary Paul O\u2019Neill: \u201celiminating some of the myriad differences between book and tax accounting would go a long way toward demystifying both corporate financial statements and the book/tax reconciliation on Schedule M-1 of corporate returns.\u201d", "mime": "application/pdf"}, {"id": "ftr-423", "words": "26894", "extension": ".pdf", "flesch": "62", "author": "Crawford, Bridget J.", "title": "One Flesh, Two Taxpayers: A New Approach to Marriage and Wealth Transfer Taxation", "date": "2022", "keywords": "community; community property; death; deduction; economic; estate tax; flesh; gift tax; husband; income tax; interest; irc; law; marriage; note; page; property; rules; spouse; supra; surviving; surviving spouse; system; tax; tax law; tax purposes; tax rules; taxation; taxpayer; transfer tax; transfers; trust; wealth; wife; women", "summary": "In most of these \u201cunfortunate\u201d disclaimer cases, the Committee observed, \u201cthe failure to make provision for the marital deduction stemmed from an absence of knowledge concerning estate tax law by the decedent.\u201d49 Moreover, frequently the failure to make provision for the marital deduction in the first instance stems from an absence of knowledge concerning estate tax law by the decedent.", "mime": "application/pdf"}, {"id": "ftr-424", "words": "44126", "extension": ".pdf", "flesch": "49", "author": "Beale, Linda M.", "title": "Congress Fiddles While Middle America Burns: Amending the Amt (And Regular Tax)", "date": "2004", "keywords": "america; amt; amt income; amt liability; amt preference; amt purposes; amt system; amt tax; amt taxpayers; budget; capital; congress; consumption tax; deduction; economic; estate tax; exemption; exercise; federal; florida tax; gains; income tax; income taxpayers; middle; minimum; note; rates; repeal; state; stock; supra; supra note; tax; tax burden; tax cuts; tax deduction; tax liability; tax notes; tax policy; tax purposes; tax rate; tax reform; tax review; tax system; taxation; taxes; taxpayers; wealthy", "summary": "[hereinafter 2004 NTA Report] (noting that the Treasury Department's Office of Tax Analysis projects that by 2010, 34 percent of individual taxpayers who pay income tax (a total of 34.8 million taxpayers) will be subject to the AMT). One calculation indicates that the AMT system adds about 14,000 taxpayers annually to the tax rolls, or one high-income taxpayer for every 1,000 high- income taxpayers already paying some amount of income tax under the regular tax system.'53", "mime": "application/pdf"}, {"id": "ftr-425", "words": "22746", "extension": ".pdf", "flesch": "56", "author": "Hellwig, Brant J.; Polsky, Gregg D.", "title": "Litigation Expenses and the Alternative Minimum Tax", "date": "2004", "keywords": "act; amt; amt trap; attorney; attorney fee; cases; cir; claim; comm'r; court; deduction; expenses; fees; gross; income; law; legislation; litigation; plaintiff; section; tax; trap", "summary": "The IRS has never taken this position [the transaction cost approach] with respect to attorney litigation fees, and you can bet that the business bar would vociferously oppose this treatment, since it would require attorneys fees incurred by plaintiffs in connection with multi- year business litigation to be capitalized and offset against the eventual recovery, or deducted as a loss at the time the litigation is unsuccessful, instead of being deducted when incurred by the taxpayer. Accordingly, this Article refers only to attorney's fees; however, the analysis is equally applicable to costs.", "mime": "application/pdf"}, {"id": "ftr-426", "words": "37722", "extension": ".pdf", "flesch": "55", "author": "Lipman, Francine J.", "title": "Anatomy of a Disaster Under the Internal Revenue Code", "date": "2022", "keywords": "assistance; bells; business; california; casualty; casualty losses; code; diego; disaster; disaster assistance; disaster relief; disaster victims; expenses; federal; fema; fire; gain; government; gross; home; income; income tax; insurance; interest; irc; loss; losses; note; page; payments; period; proceeds; process; property; regs; replacement; residence; rul; san; supra; tax; taxpayer; wildfires; year", "summary": "Disaster victims visit the centers to obtain information about the recovery process.44 In addition, FEMA\u2019s national teleregistration centers are activated and toll free numbers are broadcast to allow affected residents and business owners to register for assistance and receive referrals to other aid providers.45 Every qualifying disaster victim46 must register for assistance within a limited period of time47 to establish eligibility for relief.48 FEMA\u2019s specially trained employees register disaster victims with information provided over the telephone including the applicant\u2019s name, date of birth, Social Security number, home address, mailing address, telephone number, insurance information and 964 Florida Tax Review Disaster victims who used a paid preparer to file their current and prior year income tax returns should be able to get copies of their prior year tax filings directly from their preparer.510 In addition, disaster victims could request copies of information tax returns such as Forms W-2 and 1099 directly from the payer.511 Alternatively, taxpayers can request copies or transcripts of tax forms filed during the current calendar year and the three prior calendar years, including information tax returns, by filing Form 4506 or Form 4506-Twith the IRS.512 The Service should deliver any requested tax return transcripts, which include most line items from the original tax return, within seven to ten workdays of receipt of the request, and any requested copies of tax forms, including W-2 information, within sixty calendar days.513 Moreover, taxpayers can visit, write or call an IRS office to request tax account information or 2005]", "mime": "application/pdf"}, {"id": "ftr-427", "words": "21015", "extension": ".pdf", "flesch": "62", "author": "Lindsey, Vada Waters", "title": "The Widening Gap Under the Internal Revenue Code: The Need for Renewed Progressivity", "date": "2022", "keywords": "act; capital; code; congress; consumption tax; florida tax; gross; income credit; income tax; income taxpayers; level; note; percent; poverty; progressivity; revenue; supra; tax credit; tax cut; tax rates; tax review; tax structure; tax system; taxation; taxes; year", "summary": "The current system fails because it does not adhere to the ability-to-pay principle because many taxpayers\u2019 after tax income leaves them with incomes below the poverty level. The actual191 amount of total income tax after deductions and credits consistently increased from 1991 through 1996.", "mime": "application/pdf"}, {"id": "ftr-428", "words": "34013", "extension": ".pdf", "flesch": "60", "author": "Gerzog, Wendy C.", "title": "Contingencies and the Estate Tax", "date": "2022", "keywords": "appointment; cir; commissioner; contingencies; contingent; control; court; death; decedent; estate; estate tax; f.2d; inclusion; income; interest; life; power; property; regs; right; rule; section; subject; supra; t.c; transfer; trust; value", "summary": "See Craven, supra note 238, at 67-68. 2001] Florida Tax Review inclusion in decedent's gross estate, a power whose exercise is dependent on an event or contingency which did not in fact take place or occur during [decedent's lifetime] is not a power in existence at decedent's death.252 Thus, contingencies such as surviving to a specific age or surviving certain persons prevent property subject to powers of appointment from being treated as property owned by decedent.253 Under section 2041, the court looks to what power decedent had available to him at his death whether or not the exercise of the power could take place at that moment. Likewise, under section 2036, the focus is on what income interest decedent retains for his life, for a period not ascertainable without reference to his death, or for a period that does not end before his death so that non-testamentary contingencies are generally irrelevant to that analysis.", "mime": "application/pdf"}, {"id": "ftr-429", "words": "24533", "extension": ".pdf", "flesch": "56", "author": "Germain, Gregory L.", "title": "Avoiding Phantom Income in Bankruptcy: A Proposal for Reform", "date": "2022", "keywords": "bankruptcy; cash; cash method; claims; court; creditor; debtor; deduction; discharge; fund; income; liabilities; liability; method; method taxpayer; payment; plan; qsf; rules; section; tax; taxpayer; trust; year", "summary": "Thus, the reference in the regulations to the general rules governing cash method deductions suggests that no deduction would be available for a cash method taxpayer's payments to a QSF, because under the cash method no deduction is allowed for fund payments unless the taxpayer's underlying liability to the creditor is discharged as a result of the transfer. The preamble to the new (1999) proposed section 468B regulations suggest that additional room exists for section 46 1(f) disputed payment funds: The proposed regulations provide rules relating to the taxation of amounts transferred to an escrowee, trustee, or court in connection with a contested liability within the meaning of section 461(f) (i.e. a transfer to a 461(f) fund).", "mime": "application/pdf"}, {"id": "ftr-430", "words": "30402", "extension": ".pdf", "flesch": "51", "author": "Fleming, Jr., J. Clifton; Peroni, Robert J.; Shay, Stephen E.", "title": "Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income", "date": "2022", "keywords": "ability; benefits; corporations; countries; country; country tax; deferral; dep\u2019t; double; exemption; exemption system; fairness; foreign; income tax; income taxation; international; investment; level tax; pay; residence; residents; rev; source income; states; supra note; system; tax; tax credit; tax notes; tax rate; tax system; taxation; taxes; treas; u.s; united; united states; usco; worldwide", "summary": "The United States has responded to the need for compromise by granting a credit for foreign income tax, limiting U.S. tax collection to a residual tax on foreign-source income of U.S. residents and declining to surrender U.S. tax on U.S.-source income. Speaking more broadly, mitigating international double-taxation by allowing a credit for foreign income tax payments is the economic equivalent of exempting foreign-source income in proportion to the amount of U.S. income tax that is offset by the credit.", "mime": "application/pdf"}, {"id": "ftr-431", "words": "28790", "extension": ".pdf", "flesch": "67", "author": "Lederman, Leandra", "title": "Equity and the Article I Court: Is the Tax Court\u2019s Exercise of Equitable Powers Constitutional?", "date": "2022", "keywords": "action; article; cases; cir; claims; commissioner; congress; courts; deficiency; district court; equitable; equity; estate; estate tax; iii; income tax; jurisdiction; law; mueller; note; overpayment; power; recoupment; refund; states; supra; supreme court; t.c; tax cases; tax court; tax refund; tax review; taxpayer; u.s; united", "summary": "Willis, supra note 288, at 368 (\u201cThe [Sixth Circuit in Mueller] also did not deal with the patent unfairness of denying Tax Court equitable jurisdiction \u2013and the silly games it prompts.\u201d). See Tax Court Rule 142(a)(1).", "mime": "application/pdf"}, {"id": "ftr-432", "words": "24117", "extension": ".pdf", "flesch": "70", "author": "Johnson, Steve R.", "title": "The Good, the Bad, and the Ugly in Post-Drye Tax Lien Analysis", "date": "2022", "keywords": "bank; cases; cir; court; craft; drye; entireties; entireties property; estate; federal; interest; irs; law; property; property rights; section; spouse; stage; state law; states; states v.; tax; tax lien; taxpayer; trust; u.s; united; united states; v. united", "summary": "Nor is it about state law property rights. Id. 20021 Florida Tax Review -We further recognize that this court has held that federal law supersedes state property law in other circumstances.", "mime": "application/pdf"}, {"id": "ftr-433", "words": "36612", "extension": ".pdf", "flesch": "57", "author": "Terry, Charles T.", "title": "Normative Capital Cost Recovery for a Realization-based Income Tax", "date": "2022", "keywords": "amit base; asset; base cost; capital cost; capital income; cost recovery; discount rate; economic; expensing; income tax; investment; net; npv; present; rbit base; recovery method; table; tax base; tax cash; tax cost; tax discount; tax investment; tax rate; tax recovery; value; yield; yield rate", "summary": "For a formula and a complete set of Tables presenting the combination of tax rate and after-tax discount rate at which this result pertains based on the Auerbach convention, see Johnson, Mismatch, supra note 70, at 1021-25. 76. As the above discussion shows, however, economic depreciation never completely succeeds in allocating the after-tax net present value of investments in proportion to nominal tax rates, regardless of the yield or tax rate.", "mime": "application/pdf"}, {"id": "ftr-434", "words": "32850", "extension": ".pdf", "flesch": "60", "author": "Drennan, William A.", "title": "It Does Not Compute: Copyright Restriction on Tax Deduction for Developer\u2019s Donation of Software", "date": "2022", "keywords": "act; capital; charity; computer; contribution; copyright; copyright protection; deduction; gain; income; income tax; inventor; irc; patent; patent protection; property; protection; rights; rule; sale; secret; section; software; supra; tax; taxpayer; term; trade; use; value", "summary": "This approach fails to4 recognize that software may also be eligible for patent protection, and further ignores rules and policies which have traditionally provided favorable tax consequences to donors who contribute patent rights to charity. Now certain features of software may be eligible for patent protection.", "mime": "application/pdf"}, {"id": "ftr-435", "words": "69594", "extension": ".pdf", "flesch": "55", "author": "Shepard, Ira B.; McMahon, Jr., Martin J.", "title": "Recent Developments in Federal Income Taxation: The Year 2001", "date": "2022", "keywords": "a.f.t.r.2d; acquisition; aff \ufffd; assets; attorney \ufffd; basis; business; capital; case; cir; circuit \ufffd; commissioner \ufffd; corporation \ufffd; court \ufffd; credit; date; deduction; developments; employees \ufffd; employer \ufffd; f.3d; f.r; federal; florida tax; form; gain; government \ufffd; husband \ufffd; i.r.b; income; income tax; income taxation; interest; irs \ufffd; liability; loss; method; notice; partner \ufffd; partnership \ufffd; payments; percent; plan; property; purpose \ufffd; regulations; relief; respect; return; rules; sale; section; shareholder \ufffd; spouse; states; stock; t.c; tax court; tax review; taxation; taxes; taxpayer \ufffd; transaction; u.s.t.c; united; vol.5; wife \ufffd; year; \ufffd d; \ufffd g; \ufffd judge; \ufffd tax; \ufffd \ufffd", "summary": "The tax court\ufffds narrow notion of \ufffdbusiness purpose\ufffd\ufffd which is admittedly implied by the phrase\ufffds plain language \ufffd stretches the economic-substance doctrine farther than it has been stretched. 2164, 2171 (2001), \ufffd[t]he interpretation of Rev. Proc. 71-21 contained in the General Counsel Memorandum and the IRS decision under the Revenue Procedure is not reflected in a regulation adopted after notice and comment and probably would not be entitled to Chevron2 deference,\ufffd \ufffd[t]he Supreme Court has firmly established that agency interpretations of their own regulations are entitled to substantial deference.", "mime": "application/pdf"}, {"id": "ftr-436", "words": "33009", "extension": ".pdf", "flesch": "49", "author": "Brennen, David A.", "title": "Charities and the Constitution: Evaluating the Role of Constitutional Principles in Determining the Scope of Tax Law\u0092s Public Policy Limitation for Charities", "date": "2022", "keywords": "action; amendment; bishop; boy; charitable; charities; charity \ufffd; clause; constitutional; court \ufffd; discrimination; federal; fifteenth; fourteenth; government; jones; law; policy \ufffd; principles; protection; public; race; review; school; scouts \ufffd; scrutiny; service \ufffd; state; supreme court; tax; u.s; university; \ufffd \ufffd", "summary": "Through the rubric of \ufffdneutrality,\ufffd \ufffdequality\ufffd and \ufffdfree expression,\ufffd courts today are using constitutional law principles to arrest efforts by state and federal governments either to (1) remedy present effects of historical discrimination or (2) end current discrimination. \ufffd\ufffd); City of Richmond v. J.A. Croson Constr.", "mime": "application/pdf"}, {"id": "ftr-437", "words": "23884", "extension": ".pdf", "flesch": "60", "author": "Peckron, Harold S.", "title": "Watchdogs That Failed to Bark: Standards of Tax Review After Enron", "date": "2022", "keywords": "business; cases; cir; circular; commissioner; corporate; court; disclosure; economic; enron; florida tax; interest; note; page; partnership; petitioner; policy; possibility; purpose; regs; report; special; standard; substance; supra; supra note; tax; tax advisor; tax court; tax review; tax shelter; taxpayer; transactions; ups; value", "summary": "The sixteen listed tax shelter transactions subject to a disclosure standard are set forth at Notice 2001-51, 2001-34 I.R.B. 190, as follows: 1. These multiparty dividend stripping tax shelter transactions are not without their critics.", "mime": "application/pdf"}, {"id": "ftr-438", "words": "40577", "extension": ".pdf", "flesch": "60", "author": "McMahon, Jr., Martin J.; Abreu, Alice G.", "title": "Winner-Take-All Markets: Easing the Case for Progressive Taxation", "date": "2022", "keywords": "aggregate; average; capital; cook; data; diminishing; distribution; economic; effect; efficiency; florida tax; frank; income distribution; income tax; income taxation; income utility; increase; individuals; markets; money; productivity; progressive; quintile; rate; rate structure; share; society; structure; supra note; table; tax policy; tax rate; tax reform; tax review; tax system; tax utility; taxation; taxes; theory; total; utility; vol; winner", "summary": "Within the top quintile, the percentage reduction in income tax rates was as shown in Table 2. 45. First, income tax rates declined precipitously, as shown in Tables 1 and 2.", "mime": "application/pdf"}, {"id": "ftr-439", "words": "21962", "extension": ".pdf", "flesch": "57", "author": "Coven, Glenn E.", "title": "International Comity and the Foreign Tax Credit: Crediting Nonconforming Taxes", "date": "2022", "keywords": "approach; assets tax; florida tax; income tax; income taxation; regulations; section; service; source income; states; subject; tax credit; tax law; tax liability; tax review; taxes; taxpayer; u.s; united", "summary": "However, the Service is evidently of the view that even if no amount of income tax is payable, a taxpayer remains subject to the income tax and thus a minimum tax can never be treated as an in lieu of' tax. On the other hand, if a strict approach to conformity is taken, one requiring the foreign law to closely resemble U.S. income tax law before crediting is allowed, then a broad approach to divisibility actually would 1999] Florida Tax Review result in substantially fewer foreign taxes becoming eligible for the credit.", "mime": "application/pdf"}, {"id": "ftr-440", "words": "5614", "extension": ".pdf", "flesch": "53", "author": "Kahn, Douglas A.", "title": "The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury", "date": "2022", "keywords": "amendment; compensatory; congress; damages; income; injury; tax; victim", "summary": "Why then did Congress exclude from income damages received for nonphysical injuries when a physical injury is also present? The great difficulty in weighing and evaluating additional factors that exist in the huge number of circumstances in which the tax law provides differential treatment may be one of the constraints on subjecting differences in tax law treatment to equal protection claims.", "mime": "application/pdf"}, {"id": "ftr-441", "words": "51295", "extension": ".pdf", "flesch": "55", "author": "Yin, George K.", "title": "The Future Taxation of Private Business Firms", "date": "2022", "keywords": "allocation; basis; business; business firms; business income; capital; conduit; corporation; distribution; entity; entity tax; example; firm; florida tax; future; gain; income tax; interest; irc; loss; losses; owners; ownership; partnership; partnership tax; property; regs; rules; section; spbf; subchapter; tax consequences; tax items; tax law; tax review; tax rules; tax system; taxation; taxpayers; year", "summary": "Second, because conduit taxation is so complicated, the system should be implemented through a two-track approach in which a subset of private business firms would, at their election, be subject to a simplified set of tax rules. Section C then outlines the basic operating provisions of the simplified system, which generally consists of a liberalized version of subchapter S. B. Eligibility for the Simplified Version: Theory and Definition Over 40 years ago, the reporters and two consultants to the ALl project on partnership tax described the source of the difficulty in subchapter K in the following way: Most of the problems encountered in the partnership area are concerned with the distribution of the burden of taxation among the members of the group.", "mime": "application/pdf"}, {"id": "ftr-442", "words": "15917", "extension": ".pdf", "flesch": "49", "author": "Lokken, Lawrence", "title": "Taxation of Private Business Firms: Imagining a Future Without Subchapter K", "date": "2022", "keywords": "allocations; business; capital; entity; equity; example; gain; income; interest; loss; partnership; partnership income; property; subchapter; tax; year", "summary": "The approach of allocating partnership income among the returns of the partners, rather than taxing the partnership on the income, is an aggregate concept, but even the implementation of that approach has strong entity aspects. By treating a partnership as an entity separate from its partners and a partnership interest as an interest in an entity, not a collection of proportionate interests in partnership assets, the law allows partners to share partnership income, deductions, and property in ways that practically suit their business or investment goals, without unwanted tax consequences springing out of shifts in their claims to partnership property.", "mime": "application/pdf"}, {"id": "ftr-443", "words": "24080", "extension": ".pdf", "flesch": "58", "author": "August, Jerald David", "title": "Benefits and Burdens of Subchapter S in a Check-the-Box World", "date": "2022", "keywords": "basis; business; c.b; corporation; debt; distributions; entity; gain; income; interest; irc; law; limited; llc; loss; member; partnership; property; qsub; regs; regulations; rules; section; shareholders; stock; subchapter; tax; taxable; years", "summary": "Indeed, the conduit rules of Subchapter K offer far greater structural and transactional flexibility, with the exception of an inability to engage in tax-free reorgani- zations, and also offer more income deferral techniques than Subchapter S. Moreover, in not providing Subchapter S corporations with the same organizational flexibility as partnerships-by, for example, prohibiting nonresident alien shareholders and preferred stock-Congress has restricted S corporations and their shareholders in their access to capital. 311 a. Rules for S Corporations .........", "mime": "application/pdf"}, {"id": "ftr-444", "words": "17927", "extension": ".pdf", "flesch": "62", "author": "Tillinghast, David R.", "title": "Taxation of Electronic Commerce: Federal Income Tax Issues in the Establishment of a Software Operation in a Tax Haven", "date": "2022", "keywords": "activities; business; corporation; income; programs; property; royalties; rules; sales; sales income; services; softco; software; states; tax; u.s; united; united states", "summary": "The court stated: In order for [the Hong Kong corporation] to be considered as having U.S. source income by virtue of the performance of services, [the corporation] itself would have to perform the services through agents or employees of its own. 87 It is difficult to know exactly what to make of the quoted statement. Accordingly, even in the absence of an applicable income tax treaty, Softco would appear to be exposed to U.S. corporate income tax only in this last situation.", "mime": "application/pdf"}, {"id": "ftr-445", "words": "18514", "extension": ".pdf", "flesch": "61", "author": "Kahn, Douglas A.; Waggoner, Lawrence W.", "title": "Tax Consequences of Assigning Life Insurance-Time For Another Look", "date": "2022", "keywords": "death; decedent; estate; gift; gift tax; insurance policy; insured; life insurance; premiums; proceeds; section; tax; value; years", "summary": "We next survey the relevant provisions of the tax laws, as they now exist, that apply to life insurance policies and proceeds. Nevertheless, it is important to keep these components in mind for they will be crucial to our analysis of the proper tax treatment that should be accorded to assignments of life insurance policies.", "mime": "application/pdf"}, {"id": "ftr-446", "words": "4368", "extension": ".pdf", "flesch": "40", "author": "Burke, Karen C.; McCouch, Grayson M.P.", "title": "Book Review: Perspectives on Social Security Reform", "date": "2022", "keywords": "accounts; debate; funds; investment; reform; retirement; security; system", "summary": "Introducing a system of private social security accounts would shift the balance in the combined public and private systems even more decisively toward a defined- contribution approach. Since plan benefit formulas typically take social security benefits into account, any changes in the level of social security benefits or in the payroll tax base will have an immediate impact on the administration and design of integrated employer-sponsored plans.", "mime": "application/pdf"}, {"id": "ftr-447", "words": "22911", "extension": ".pdf", "flesch": "47", "author": "Rabitz, Steven W.", "title": "An Overview Concerning Certain Recent Changes for Foreign Compensatory Trusts: 402(b) Trusts, Grantor Trusts and \"Rabbi\" Trusts", "date": "2022", "keywords": "arrangements; assets; changes; compensatory; employer; grantor trust; income; regulations section; section; section 402(b; service; states; tax; trust arrangements; trust rules; trusts; u.s", "summary": "Because section 679 is the only statutory provision that explicitly applies to foreign grantor trusts (other than section 672(f)), and because Congress specifically excluded section 402(b) arrangements from the application of section 679, one could read all of the provisions taken in their entirety to mean that Congress did not intend for the grantor trust rules to apply to foreign nonexempt employees' trusts at all. In February 1999, and again in August 1999, the Service issued certain final regulations affecting foreign trusts.", "mime": "application/pdf"}, {"id": "ftr-448", "words": "19974", "extension": ".pdf", "flesch": "60", "author": "Schneider, Daniel M.", "title": "Interpreting the Interpreters: Assessing Forty-Five Years of Tax Literature", "date": "2022", "keywords": "articles; authors; business; data; information; journals; law; law school; lawyers; note; percentage; professors; review; sampling; scholarship; school; supra; table; tax; tax articles; tax law; taxation; taxes; women; women law; year", "summary": "Women Lawyer/Judge Authors in Sample and Women Lawyer/Judges in Population at Large, by Year % Women Lawyer/Judge Authors 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% 0% 0% 0% 8% 4% 8% % Women per BLS 3% 2% 2% 4% 3% 3% 3% 3% 4% 4% 4% and not in others. % % Law School Teachers 57% 80% 60% 67% 44% 50% 80% 0 33% 0 0 71% 58% 33% 50% 63% 40% 33% 21% 50% 46% 17% 27% 50% 33% 44% 78% 44% 44% 33% 33% 38% 55% 45%", "mime": "application/pdf"}, {"id": "ftr-449", "words": "37736", "extension": ".pdf", "flesch": "65", "author": "Jensen, Ronald H.", "title": "Estate and Gift Tax Effects of Selling a Remainder: Have D'Ambrosio, Wheeler and Magnin Changed the Rules?", "date": "2022", "keywords": "case; consideration; death; decedent; election; estate tax; gift; gift tax; h trust; income; interest; life estate; note; property; remainder; remainder interest; sale; section; spousal; supra; transfer; trust property; value; w trust", "summary": "In contradistinction to their rulings in estate tax cases, the courts held that consideration in a spousal election is adequate and full for gift tax purposes if the consideration merely equals the value of the remainder.33 These figures assume that H's executor made the QTIP election for only the portion [VoL 4:8 Estate and Git Tax Effects of Selling a Remainder reason for avoiding estate equalization is H's desire to maximize W's income.143 Where no QTIP election is made, estate tax will be due at H's death, thereby diminishing the amount of principal available for generating income for TV.", "mime": "application/pdf"}, {"id": "ftr-450", "words": "37279", "extension": ".pdf", "flesch": "49", "author": "Jefferson, Regina T.", "title": "Rethinking the Risk of Defined Contribution Plans", "date": "2022", "keywords": "account; assets; average; benefit plans; benefits; contribution plans; employer; erisa; example; fiduciary; funding; income; insurance protection; investment; law; liability; market; minimum; past; pbgc; pension; pension plan; plan assets; plan insurance; plan participants; program; protection; provide; rate; result; retirement; retirement benefit; retirement plan; return; review; risk; rules; savings; service; supra note; tax; year", "summary": "To protect defined benefit plan participants in the event that an employer becomes insolvent, the Pension Benefit Guaranty Corporation (PBGC) insures a limited accrued benefit, which is phased in over a five-year period.10 The maximum insurable benefit is approximately $35,000 per year for an individual who retires at age 65.11 To the extent that a participant=s benefits based solely upon the amount contributed to the participant's account, and any income . . . For this reason, many commentators characterize the Court's restrictive interpretation of ERISA=s fiduciary law in the Mertens decision as regressive.77 The Court=s holding that nonfiduciary service providers are immune from fiduciary liability is potentially more devastating to defined contribution plan participants than to defined benefit plan participants.", "mime": "application/pdf"}, {"id": "ftr-451", "words": "24087", "extension": ".pdf", "flesch": "58", "author": "Dodge, Joseph M.", "title": "Accessions to Wealth, Realization of Gross Income, and Dominion and Control: Applying the \u201cClaim of Right Doctrine\u201d to Found Objects, Including Record-Setting Baseballs", "date": "2022", "keywords": "basis; capital; case; cash; commissioner; doctrine; finder; income; income tax; investment; irc; item; kind; law; market; objects; owner; possession; property; realization; right; section; self; tax; taxpayer; use; value; wealth; windfall", "summary": "There is no apparent distinction between found property that was lost, misplaced, hidden, or abandoned, on the one hand, and stolen property, on the other, as far as the person obtaining the item is concerned. The first two of these holdings, and perhaps the third, were overturned by the 1940 case of Helvering v. Bruun,94 and in any event the third holding is irrelevant to the case of found property, since it cannot be said to be \u201cpart\u201d of any underlying investment.", "mime": "application/pdf"}, {"id": "ftr-452", "words": "19138", "extension": ".pdf", "flesch": "44", "author": "Livingston, Michael A.", "title": "Blum and Kalven at 50: Progressive Taxation, \u201cGlobalization,\u201d and the New Millennium", "date": "2022", "keywords": "american; arguments; blum; case; countries; globalization; income; income tax; inequality; issues; kalven; new; note; policy; progressivity; race; rates; redistribution; rev; scholars; society; supra; tax; tax rates; taxation; taxes; theory", "summary": "Both the research and the rhetoric must address the international aspects of the progressivity question, including the potential for international cooperation in maintaining progressive tax rates and the arguments for redistribution between, as well as within, different societies. Why make an issue of progressive tax rates, which address only the effects of discrimination, and then only in an indirect, blunderbuss manner?", "mime": "application/pdf"}, {"id": "ftr-453", "words": "34534", "extension": ".pdf", "flesch": "52", "author": "Jones, Darryll K.", "title": "When Charity Aids Tax Shelters", "date": "2022", "keywords": "activity; aids tax; benefits; business; capital; charity; charity aids; commissioner; congress; corporation; florida tax; gain; income tax; irc; note; organization; participation; policy; property; public; purpose; supra; supra note; tax; tax benefit; tax exemption; tax law; tax review; tax shelters; taxation; taxpayer; transaction; ubit", "summary": "Under a Clinton administration proposal regarding corporate tax shelters, foreign parties would incur a tax liability for participating in tax shelter transactions, but if a treaty gave the foreign party tax exemption the tax liability would be collected from the domestic corporate participant. There has also been a rash of administrative guidance regarding tax shelter transactions.", "mime": "application/pdf"}, {"id": "ftr-458", "words": "24591", "extension": ".pdf", "flesch": "55", "author": "Paul, Deborah L.", "title": "Another Uneasy Compromise: The Treatment of Hedging in a Realization Income Tax", "date": "2022", "keywords": "asset; coin; coin flip; equity; event; example; exchange; flip; gain; hedge; hedging; holding; income; market; note; option; portfolio; price; property; realization; requirement; risk; sale; share; short; stock; supra; taxpayer; transaction; value", "summary": "That perception of unfairness may be exacerbated when such taxpayers hedge their appreciated assets without paying tax.89 For a tax system based on voluntary compliance, the percep- tion that the regime is fair is crucial. Other taxpayers that want to overcome lock in will avoid triggering gain under a new realization rule by hedging in a way that is not covered, but such hedges might involve higher transaction costs.", "mime": "application/pdf"}, {"id": "ftr-459", "words": "18715", "extension": ".pdf", "flesch": "56", "author": "Aprill, Ellen P.", "title": "Muffled Chevron: Judicial Review of Tax Regulations", "date": "2022", "keywords": "administrative; agency; cases; chevron; commissioner; court; deference; history; interpretation; judicial; language; meaning; national; note; regulations; review; statute; supra; supra note; tax; tax court; tax regulations", "summary": "452 U.S. 247, 253 (1981). 19961 Florida Tax Review The difference between the strong deference due legislative tax regulations and the serious deference owed to interpretive tax regulations is small; the distinction between legislative and interpretative regulations is often blurred in practice, and the supposedly diverse standards of judicial review tend to converge and even to coalesce.' Accordingly, both cases involving legislative regulations and those considering interpretive regulations cite National Muffler.45 Like any multiple factor test, the National Muffler standard is malleable, and the results of its application are uncertain.46 Some cases conclude that inconsistency with any one of its three factors merits invalidation of the regulation; others find consistency with any one sufficient grounds to uphold the validation. 3 That is, legislative tax regula- tions, like other legislative regulations, were to be given strong deference as compared to the serious deference given to interpretive tax regulations.", "mime": "application/pdf"}, {"id": "ftr-460", "words": "15156", "extension": ".pdf", "flesch": "56", "author": "Cunningham, Laura", "title": "Use and Abuse of Section 704(c)", "date": "2022", "keywords": "book; ceiling rule; depreciation; gain; method; partnership; property; rule; tax; tax book; tax depreciation; tax gain", "summary": "Treasury further stated that because of the elective nature of the remedial allocation method, it cannot be viewed as the baseline for measuring abuse.53 Once the ceiling rule is considered inviolate, except at the election of the taxpayer, one might ask why the traditional method, which relies on Treasury's basic principle of tax following book, can ever be considered abusive. Yet, it is useful to keep in mind that at the heart of each is the mandate that tax allocations should follow book allocations, and that tax/book disparities should be avoided whenever possible and resolved as quickly as possible when they do arise.", "mime": "application/pdf"}, {"id": "ftr-461", "words": "9303", "extension": ".pdf", "flesch": "51", "author": "Lang, Michael B.", "title": "Commentary on Return Preparer Obligations", "date": "2022", "keywords": "note; position; possibility; practice; preparer; professional; return; return position; standard; supra; tax; taxpayer", "summary": "For example, licensed lawyers or CPAs may be subject to their respective state regulatory authorities, Circular 230 (because they are admitted to practice before the IRS), and the statutory provisions affecting return preparers.' There is some empirical evidence that noncompliance is greater on returns prepared by return preparers than on returns prepared by taxpayers themselves.", "mime": "application/pdf"}, {"id": "ftr-462", "words": "20220", "extension": ".pdf", "flesch": "54", "author": "West, Philip R.", "title": "Foreign Law in U.S. International Taxation: The Search for Standards", "date": "2022", "keywords": "biddle; case; corporation; court; credit; entity; foreign; goodyear; income; law; profits; states; tax; tax law; taxation; taxes; taxpayer; treaty; u.s; united; use", "summary": "[Vol 3:4 Foreign Law in U.S. International Taration the implications of several IRS positions regarding the irrelevance of foreign law in determining U.S. tax consequences, 3 the cases are consistent in allowing factual uses of foreign law and prohibiting interpretive uses of foreign law.4 Foreign law is used factually when it is proven as an evidentia- ry fact tending to show that a U.S. legal standard was or was not satisfied. In a variety of contexts, U.S. tax law either explicitly or implicitly requires an interpretation of foreign law or allows for an argument that foreign law is relevant to U.S. tax consequences.", "mime": "application/pdf"}, {"id": "ftr-463", "words": "34188", "extension": ".pdf", "flesch": "48", "author": "Miller, David S.", "title": "The Devolution and Inevitable Extinction of the Continuity of Interest Doctrine", "date": "2022", "keywords": "acquiror stock; assets; basis; cash; commissioner; consideration; continuity; continuity doctrine; continuity requirement; corporation; court; f.2d; interest doctrine; law; merger; reorganization; requirement; sale; section; service; statutory; stock; stock purchase; subsidiary; target; target shareholders; target stock; tax; transaction; transaction doctrine; treatment", "summary": "In addition, since target shareholders bore the risk of market fluctuations in the value of the acquiror stock, the transaction was economically dissimilar from a direct sale of target stock for a cash equivalent. Instead, courts permitted stepped-up bases by applying the common law principle of substance over form to disregard the transitory ownership of target stock and treat the stock purchase and liquidation as a single asset purchase by the acquiror under an integrated transaction doctrine.", "mime": "application/pdf"}, {"id": "ftr-464", "words": "54931", "extension": ".pdf", "flesch": "59", "author": "Blum, Cynthia", "title": "U.S. Income Taxation of Cross-Border Pensions", "date": "2022", "keywords": "alien; article; benefits; compensation; contributions; country; distribution; employee; florida tax; foreign; income tax; income taxation; irs; model; nonresident; pension income; pension plan; pensions; plan; qualified; residence; resident; retirement; rul; section; services; source; states; supra note; tax; tax review; tax treaties; tax treaty; taxation; time; treasury; treatment; trust; u.s; united", "summary": "56-446, 1956-2 C.B. 1065, 1066 (lump sum distribution from U.S. qualified pension plan to Canadian resident, paid on death or other separation from service, treated as capital gain under \u00a7 402(a)(2), was exempt from U.S. tax under article VI A of U.S.-Canada Income Tax Convention, as a pension, or under article VIII, as a capital gain), modified by Rev. Rul. This change would greatly simplify U.S. source- based taxation of distributions from U.S. qualified pension plans (when there is no treaty bar to taxation); with this change, it would no longer be necessary to separately identify the accretions element of a distribution or to determine whether the requirements of section 871 (f) are met.", "mime": "application/pdf"}, {"id": "ftr-465", "words": "50618", "extension": ".pdf", "flesch": "48", "author": "Sharpe, Donald L.", "title": "Unfair Business Competition and the Tax on Income Destined for Charity: Forty-Six Years Later", "date": "2022", "keywords": "501(c)(3; activities; american; business; business activity; business competition; business income; charitable; cir; commissioner; court; credit; f.2d; federal; feeder; florida tax; goods; government; income tax; motive; nonprofit; note; organization; profit; public; purposes; regulations; revenue; section; services; states; supra; supra note; tax; tax court; tax exemption; tax revenue; tax review; trade; u.s; united; university", "summary": "In contrast to other countries where major institutions attending to social needs are financed and operated by the government, many of the universities, schools, scientific research organizations, hospitals, libraries, museums, symphony orchestras, and social welfare agencies in the United States are voluntarily supported and operated by private citizens.' From the very beginning, tax law in the United States has recognized the unique role played by private, nonprofit charitable organizations by affording them exemption from tax.2 Section 501(c)(3) of the Internal Revenue Code exempts from income tax organizations organized and operated exclusively3 for religious, charitable,4 scientific, literary, or 1. The Statutory Standard Revisited.-From this perspective, the statutory exemption from tax afforded business activities substantially related (contributing importantly) to the fulfillment of the organization's charitable purpose is an appropriate standard in furtherance of this national policy.", "mime": "application/pdf"}, {"id": "ftr-466", "words": "38022", "extension": ".pdf", "flesch": "61", "author": "Levy, David F.", "title": "Towards Equal Tax Treatment of Economically Equivalent Financial Instruments: Proposals for Taxing Prepaid Forward Contracts, Equity Swaps, and Certain Contingent Debt Instruments", "date": "2022", "keywords": "capital; cash; contract; debt; equity; forward; gain; gold note; income; instruments; interest; interest income; loss; note; option; option contract; payments; price; property; purchaser; rules; stock; supra note; swaps; tax; underlying; value", "summary": "Part II will provide the reader with a brief overview and critique of the tax treatment of capital assets, option contracts, and forward contracts. Parties can use option contracts to guard against, or speculate about, the movement in value of a particular asset.", "mime": "application/pdf"}, {"id": "ftr-467", "words": "9080", "extension": ".pdf", "flesch": "60", "author": "Fleming, Jr., J. Clifton", "title": "The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax", "date": "2022", "keywords": "base; consumption; deduction; expense; interest; note; supra; supra note; tax", "summary": "This means that the 1/l/2 principal and interest deduction of $110 merely appeared to shelter 36. There is no offsetting deduction for the 1/1/2 principal and interest payment because the 1/1/1 exclusion of the borrowed $100 has eliminated the need for the 1/1/2 principal and interest deduction.", "mime": "application/pdf"}, {"id": "ftr-468", "words": "23811", "extension": ".pdf", "flesch": "44", "author": "Jones, Darryll K.", "title": "Creating Complex Monsters: Joint Operating Agreements and The Logical Invalidity of Treasury Regulation 1.502-1(b)", "date": "2022", "keywords": "activities; activity; agreement; business; care; competition; complexity; consolidation; entities; entity; exemption; health; hospital; irc; note; operating; operating agreement; organization; parent; regulations; section; services; status; subsidiary; supra; tax", "summary": "His tax practice focuses on tax exempt organizations. 7. IRC \u00a7 501(h), for example, provides tax exempt organizations with an objective measure of how much propaganda and legislative activity in which they may engage without jeopardizing their tax exempt status under IRC \u00a7 501(c)(3) (which prohibits tax exempt organizations from making such activities a substantial part of their operations).", "mime": "application/pdf"}, {"id": "ftr-469", "words": "15177", "extension": ".pdf", "flesch": "51", "author": "Crane, Charlotte", "title": "More on Accounting for the Assumption of Contingent Liabilities on the Sale of a Business", "date": "2022", "keywords": "contingent; deduction; halperin; interest; liabilities; liability; payment; professor halperin; seller; tax; value", "summary": "His conclusions are based on the assumption that all contingent liabilities should be treated similarly for the purposes of tax accounting, and that none should be given as favorable tax accounting treatment as fixed liabilities. The present value for these purposes is computed at the after-tax rate of return, since the buyer will incur tax liability on the interest earned if it has set aside a fund to meet the obligation.", "mime": "application/pdf"}, {"id": "ftr-470", "words": "15139", "extension": ".pdf", "flesch": "58", "author": "Dodge, Joseph M.", "title": "Lifting the Shroud Obscuring Estate of Hubert: The Logic of the Income and Estate Tax Treatment of Estate Administration Expenses", "date": "2022", "keywords": "administration expenses; bequest; death; deduction; estate; estate administration; estate income; estate tax; hubert; income; income tax; interest; marital; section; spouse; tax deduction; value", "summary": "Finally, section 642(g) states that estate administration expenses claimed as estate tax deductions under section 2053 cannot also be deducted for estate income tax purposes. Trusts, and 19981 Florida Tax Review case where estate administration expenses are charged against income: such expenses simply don't reduce the net estate but only reduce post-death accretion.57 The argument for estate tax deduction, cited by Professor Davenport, is that estate administration expenses entail a charge against the estate that attaches (if not accrues in the income tax sense) by reason of death.", "mime": "application/pdf"}, {"id": "ftr-471", "words": "24841", "extension": ".pdf", "flesch": "55", "author": "Burke, Karen C.", "title": "Partnership Distributions: Options for Reform", "date": "2022", "keywords": "751(b; assets; basis; basis value; capital; distribution; gain; interest; inventory; partnership; partnership assets; partnership interest; property; section; share; supra; supra note; tax; value", "summary": "Part IV explores an alternative approach based on mandatory basis adjustments to prevent partners from manipulating partnership distributions to shift unrealized appreciation.' In 1954, the ALI identified several major policy objectives concern- ing the treatment of partnership distributions.", "mime": "application/pdf"}, {"id": "ftr-472", "words": "34475", "extension": ".pdf", "flesch": "49", "author": "Reich, Yaron Z.", "title": "U.S. Federal Income Taxation of U.S. Branches of Foreign Banks: Selected Issues and Perspectives", "date": "2022", "keywords": "allocation regulations; bank; branch; branch interest; branches; business; currency; eci; foreign; income; income tax; interbranch; interest; interest allocation; interest expense; interest income; liabilities; purposes; regs; regulations; rules; securities; tax; taxation; transactions; u.s; united", "summary": "FLORIDA TAX REVIEW VOLUME 2 1994 NUMBER ] U.S. Federal Income Taxation of U.S. Branches of Foreign Banks: Selected Issues and Perspectives Yaron Z Reich' 1. INTRODUCTION ................................. 3 II. 65 19941 U.S. Federal Income Taxation of U.S. Branches of Foreign Banks 3 I. INTRODUCTION", "mime": "application/pdf"}, {"id": "ftr-473", "words": "15186", "extension": ".pdf", "flesch": "56", "author": "Stein, Norman P.", "title": "Simplification and IRC \u00a7 415", "date": "2022", "keywords": "415(e; benefit; benefit plan; compensation; contribution; contribution plan; dollar; employee; irc; limit; note; plan; section; supra; tax; year", "summary": "The second reason defined benefit plans are more attractive than defined contribution plans when the goal is to favor older employees is the ability to combine a flat benefit formula with the fractional rule of accrual.42 The fractional rule permits a plan to define a benefit for all employees and have the benefit accrue over the remaining period of an employee's service with the employer. Florida Tax Review plans and on benefits payable from defined benefit plans.'", "mime": "application/pdf"}, {"id": "ftr-474", "words": "26388", "extension": ".pdf", "flesch": "63", "author": "McCouch, Grayson M.P.", "title": "Rethinking Section 2702", "date": "2022", "keywords": "2702; adjustment; donor; estate tax; gift tax; income interest; initial; interest; interest transfer; property; section; tax base; tax value; term interest; transfer tax; trust; trust property; value", "summary": "Systematically excluding gift tax from the gift tax base while including estate tax in the estate tax base in effect produces gift tax rates that are lower than the estate tax rates, notwithstanding the unified rate schedule.' VALUATION UNDER GENERAL PRINCIPLES Section 2702 is aimed primarily at a few tax-driven techniques involving transfers with retained interests.", "mime": "application/pdf"}, {"id": "ftr-475", "words": "64965", "extension": ".pdf", "flesch": "57", "author": "Brunt, Kirk Van", "title": "Tax Aspects of REMIC Residual Interests", "date": "2022", "keywords": "assets; basis; case; cash; debt; excess; florida tax; foreign; future; gain; inclusion; income; income tax; interest; interest holder; interest income; irc; issue; loss; losses; market; payment; property; purposes; regs; regulations; remic; remic interests; remic regulations; remic rules; residual; respect; rules; sale; section; securities; service; sponsor; tax; tax aspects; tax review; transfer; treatment; value", "summary": "Yet, REMIC residual interests are a staple of the mortgage-backed securities marketplace today-a marketplace that has become gargantuan in recent years.2 REMIC residual interests are a special type of residual equity interest in a pay-through arrangement.", "mime": "application/pdf"}, {"id": "ftr-476", "words": "21121", "extension": ".pdf", "flesch": "59", "author": "Cummings, Jr., Jasper L.", "title": "Zero Basis Hoax or Contingent Debt and Failure of Proof?. Sorting Out the Issues in the Lessinger Case", "date": "2022", "keywords": "basis; commissioner; corporation; court; debt; exchange; gain; lessinger; note; obligation; partnership; property; section; section 357(c; stock; subject; t.c; tax; transferor", "summary": "In the section 357(c) context, Manning proposes viewing the obligation as an open purchase transaction that will provide stock basis to the transferor when it is paid in cash.3 The G.C.M. expressed concern about characterizing the transferor's obligation as a contract calling for future contributions to capital and about identifying the amount of stock basis acquired by transferor for his obligation.", "mime": "application/pdf"}, {"id": "ftr-477", "words": "26219", "extension": ".pdf", "flesch": "57", "author": "Kahn, Douglas A.", "title": "Compensatory and Punitive Damages for a Personal Injury: To Tax or Not to Tax?", "date": "2022", "keywords": "104(a)(2; burke; cases; cir; claim; commissioner; compensatory; court; damages; decision; exclusion; income; injuries; injury; injury damages; physical; section; tax; tax court; tort; victim", "summary": "Punitive damages are a windfall that increases the recipient's wealth.91 All accretions to wealth should be taxed unless there is a compelling policy reason not to do so, and no such reason exists as to punitive damages. HISTORY A. Generally The Treasury initially took the position that damages received for personal injury are gross income, analogizing them to the proceeds of accident insurance, which the Treasury assumed to be taxable.6 However, in 1918, the Attorney General issued an opinion concluding that accident insurance proceeds are not taxable because they constitute a kind of conver- sion of human capital caused by the injury.7 As a consequence of the Attorney General's opinion, the Treasury promptly revoked the regulation that declared personal injury damages to be taxable, holding instead that an 6.", "mime": "application/pdf"}, {"id": "ftr-478", "words": "2136", "extension": ".pdf", "flesch": "68", "author": "Editors, Florida Tax Review", "title": "Dedication to James J. Freeland", "date": "2022", "keywords": "florida; jack; law; tax; university", "summary": "Upon being advised that if he wanted to practice law in Florida, he should attend the University of Florida law school, Jack transferred and received his Juris Doctor degree in 1954. As long ago as 1962, when I first was introduced to the institution that was Jack Freeland, he was already a formidable structure.", "mime": "application/pdf"}, {"id": "ftr-479", "words": "25595", "extension": ".pdf", "flesch": "60", "author": "Fleming, Jr., J. Clifton", "title": "Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs and Consumed Income Taxes", "date": "2022", "keywords": "accretion; assets; bat; business; consumption; consumption tax; credit; deduction; dep't; domenici; income tax; notes; nunn; proposal; rate; report; savings; simplification; supra note; system; tax credit; tax notes; taxes; taxpayers; text; treas; vat", "summary": "Thus, C corporations would become a device for deferring income tax, and this would make them preferable to pass-through business entities (S corporations, partnerships, and sole proprietorships) because the owners of pass- through entities are subjected to income taxation of business earnings on a current, non- deferred basis. The Nunn-Domenici consumed income tax would provide this family with a family living allowance of $25,160.", "mime": "application/pdf"}, {"id": "ftr-480", "words": "23012", "extension": ".pdf", "flesch": "60", "author": "Yin, George K.", "title": "Accommodating the \"Low-Income\" in a Cash-Flow or Consumed Income Tax World", "date": "2022", "keywords": "base; cash; consumption tax; credit; domenici; eitc; example; family; flow tax; household; income tax; law; living; note; payroll; payroll tax; rates; savings; supra; supra note; tax; tax base; tax credit; tax system; taxable; taxes; taxpayers; unit", "summary": "(In contrast, because income is defined to include amounts paid as income tax, tax-inclusive rates are proper under the income tax.) When sales taxes were deductible for federal income tax purposes, taxpayers had the option of either deducting the sales taxes actually paid or using a table to estimate that amount.", "mime": "application/pdf"}, {"id": "ftr-481", "words": "13307", "extension": ".pdf", "flesch": "52", "author": "Geier, Deborah A.", "title": "Interpreting Tax Legislation: The Role of Purpose", "date": "2022", "keywords": "approach; code; congress; court; deduction; income; interpretation; language; law; legislation; meaning; notes; purpose; section; statute; structure; tax; tax notes; u.s", "summary": "And that statutory structure could come within the umbrella of statutory purpose. What do we mean by statutory purpose and how is that purpose identified?", "mime": "application/pdf"}, {"id": "ftr-482", "words": "13532", "extension": ".pdf", "flesch": "57", "author": "Doernberg, Richard L.", "title": "Treaty Override by Administrative Regulation: The Multiparty Financing Regulations", "date": "2022", "keywords": "act; authority; congress; court; interest; law; legislative; override; regulations; section; states; tax; treaties; treaty; treaty override; u.s; united", "summary": "19951 Florida Tax Review benefits articles in U.S. income tax treaties .... For purposes of discussion, this article focuses on the treaty between the United States and the Netherlands.9 The regulations thus may override U.S. treaty obligations.", "mime": "application/pdf"}, {"id": "ftr-483", "words": "2976", "extension": ".pdf", "flesch": "63", "author": "Galvin, Charles O.", "title": "A Consumed Income World- The Low Income and Prospects for Simplification- Replies to Professors Fleming and Yin", "date": "2022", "keywords": "haig; income; model; simons; tax; taxes; taxpayer; treasury", "summary": "Does anyone remember that from the middle 30s until 1964, individual income tax rates ranged from 20% to 91%, corporate income tax rates were as high as 54% (with a rate of 95% on excess profits during World War II and the Korean conflict), and estate tax rates ran to 77% (gift tax rates to 5734%)? Galvin* I. INTRODUCTION As chair of the Committee on Tax Structure and Simplification of the Section of Taxation of the American Bar Association, I invited Professors Fleming and Yin to lead a discussion with members of the Committee on the effects of various proposed consumed income tax models.", "mime": "application/pdf"}, {"id": "ftr-484", "words": "32421", "extension": ".pdf", "flesch": "56", "author": "Morse, Edward A.", "title": "Demystifying LIFO: Towards Simplification of Inflation-Adjusted Inventory Valuation", "date": "2022", "keywords": "accounting; base; base year; changes; cost; dollar; goods; income; index; indexes; inflation; inventory; inventory items; item; lifo; lifo inventory; lifo method; method; new; note; price; regulations; supra; supra note; taxpayer; use; value; value lifo; year; year cost", "summary": "Since our income tax system permits only a cost basis for LIFO inventories, this approach focusing on value is not discussed here. Nevertheless, these authors accepted the validity of component costing for both tax and financial accounting purposes: Although the technique of computing LIFO inventories on the basis of units of cost component appears well grounded in accounting theory and tax law, it may be considered fallacious by independent theorists.", "mime": "application/pdf"}, {"id": "ftr-485", "words": "20556", "extension": ".pdf", "flesch": "59", "author": "Elvin, Bruce A.", "title": "The Recharacterization of Cross-Border Interest Rate Swaps: Tax Consequences and Beyond", "date": "2022", "keywords": "article; income; interest; interest article; interest income; interest rate; model; note; oecd; payments; recharacterization; regulations; residence; state; supra; supra note; swap; swap income; tax; taxation; treaty; u.s; withholding", "summary": "Barring a state's characterization of such payments as a loan and their repayment as including interest, Article 7 may be applied without difficulty when interest rate swap payments are part of the business profits of an enterprise, as the OECD Report confirmed.'24 Withholding on interest income payments in these types of cross-border swaps would not necessarily be problematic but for the fact that a large percentage of tax treaties around the world, including many U.S. treaties, do not effectively alleviate double taxation of income payments originating from a nonperiodic payment recharacterized by one country into a loan bearing interest; in other words, the full amount of the interest payment may be subject to tax in both contracting states,90 a case of juridical double taxation.9 This type of double taxation primarily arises when, as under the OECD Model Convention, the tax treaty between the states of residence of the swap counterparties, N and M, does not grant the exclusive right to tax interest to the residence state of the interest recipient.'", "mime": "application/pdf"}, {"id": "ftr-486", "words": "21599", "extension": ".pdf", "flesch": "59", "author": "Halperin, Daniel", "title": "Assumption of Contingent Liabilities on Sale of a Business", "date": "2022", "keywords": "basis; buyer; contingent; deduction; income; interest; liabilities; liability; note; payment; rate; sale; seller; supra; tax; tax rate; value", "summary": "While this approach does not require estimates of the amounts of assumed contingent liabilities, it does distinguish between assumed liabilities and those incurred by the buyer. For example, suppose the parties, desiring to keep the risk of contingent liabilities on the seller, provide that if the buyer's payments on assumed contingent liabilities exceed a certain amount, the cash payable by the seller is reduced dollar for dollar.9 Since less cash changes hands between buyer and seller as more is paid by the buyer on the assumed liabilities, the purchase price is unaffected by the amount of the liabilities.", "mime": "application/pdf"}, {"id": "ftr-487", "words": "8091", "extension": ".pdf", "flesch": "48", "author": "Zelinsky, Edward A.", "title": "Text, Purpose, Capacity and Albertson's: A Response to Professor Geier", "date": "2022", "keywords": "albertson; code; congress; courts; geier; policy; professor; professor geier; purpose; section; statutory; tax; text", "summary": "Consider in this respect Professor Geier's analysis of section 102(a) and the Supreme Court's Duberstein decision.70 Professor Geier and I agree that the Court should have accepted the government's argument that gift in the context of section 102(a) refers to transfers in personal and family settings and that gifts cannot occur for tax purposes in employment or other business 68. Members of Congress otherwise indifferent to the requirements of tax policy will, given the mandate that revenue increases balance revenue losses, support corrections to the Code generating the funds needed to finance proposals which they advocate.", "mime": "application/pdf"}, {"id": "ftr-488", "words": "24822", "extension": ".pdf", "flesch": "63", "author": "Halperin, David", "title": "Valuing Personal Consumption: Cost Versus Value and the Impact of Insurance", "date": "2022", "keywords": "account; car; consumption; cost; deduction; gains; income; insurance; loss; losses; market; note; price; proceeds; purchase; recovery; supra; supra note; tax; taxpayer; value", "summary": "This article explores the answer to that question as well as whether recoveries, from insurance or otherwise, should be taxable, if such losses are disallowed. 19921 Florida Tax Review to an unusually high cost of repair.8 Further, while at one time casualty losses were deductible in full, such losses now can be deducted only to the extent that they are truly extraordinary in that losses for the year exceed 10% of adjusted gross income.9 This article analyzes whether these results are correct as a matter of principle or merely-as Simons suggests-a concession to reality?'0 A related question that this article also considers is whether insurance and tort recoveries that compensate for a loss related to a consumption item should be taxable.", "mime": "application/pdf"}, {"id": "ftr-489", "words": "26475", "extension": ".pdf", "flesch": "56", "author": "Goldberg, Sanford H.; Glicklich, Peter A.", "title": "Treaty-Based Nondiscrimination: Now You See It Now You Don't", "date": "2022", "keywords": "article; contracting; corporation; establishment; foreign; income; income tax; interest; model; nondiscrimination; note; oecd; para; provision; resident; states; supra; tax; tax treaty; taxation; treaties; treaty; u.s; united; united states", "summary": "For example, in explaining Article 3 of the U.S.-China treaty, which defines an enterprise of a country as an enter- prise carried on by a resident of that country, the Senate report added, [a]lthough the treaty does not define the term 'enterprise,' it will have the same meaning that it has in other U.S. tax treaties-the trade or business activities undertaken by an individual, company, partnership, or other entity.167 [Vol 1:2 Treaty-Based Nondiscrimination C. Covered Taxes While U.S. income tax treaties are normally limited to federal income taxes,13 their nondiscrimination articles may be much broader.", "mime": "application/pdf"}, {"id": "ftr-490", "words": "39366", "extension": ".pdf", "flesch": "55", "author": "Geier, Deborah A.", "title": "Tufts and the Evolution of Debt-Discharge Theory", "date": "2022", "keywords": "approach; basis; case; cod income; debt discharge; debt relief; debtor; florida tax; gain; income tax; indebtedness; loan; loan proceeds; nonrecourse debt; note; proceeds; property; section; securing property; supra; supra note; tax; tax court; tax review; taxpayer; theory; transfer; tufts; value", "summary": "See discussion supra note 8; Crane, supra note S. at 117 (The loan proceeds theory is the most useful way to think about debt discharge income. By nonrecourse debt, I generally mean a debt for which the debtor is not personally liable.", "mime": "application/pdf"}, {"id": "ftr-491", "words": "2386", "extension": ".pdf", "flesch": "63", "author": "Kaplow, Louis", "title": "A Note on Horizontal Equity", "date": "2022", "keywords": "index; musgrave; reform; welfare", "summary": "The fact that many distributive theories have this property without giving HE independent significance provides no justification for Musgrave's induction that HE should be seen as having independent significance.6 Moreover, since most (including Musgrave) would ultimately adopt a particular theory (or perhaps a mix of two), the fact that HE is incidentally satisfied in other theories would be of little relevance. This defense is significantly more elaborate than the brief sketch he offered in his pioneering treatise2 or in his subsequent work on the subject Musgrave's latest contribution is important because prior literature developing and applying HE measures gives little justification for this norm.", "mime": "application/pdf"}, {"id": "ftr-492", "words": "32360", "extension": ".pdf", "flesch": "48", "author": "Brannan, William B.", "title": "Lingering Partnership Classification Issues (Just When You Thought It Was Safe To Go Back Into the Water)", "date": "2022", "keywords": "c.b; continuity; dissolution; entity; general; interests; issue; law; liability; life; limited; limited partnership; management; partnership; partnership classification; regulations; rev; revenue; ruling; section; service; tax; transferability; trust", "summary": "In recognition of that fact, the regulations qualify the general rule for limited partnerships with a corporate general partner by providing that the entity will be deemed to have limited liability if (1) the general partner has no substantial assets (other than its interest in the partnership) that could be reached by creditors of the partnership and (2) the general partner is merely a 'dummy' acting as the agent of the limited partners. Thus, one might ask why corporate general partners of limited partnerships are so frequently capitalized with substantial assets at the direction of tax lawyers.", "mime": "application/pdf"}, {"id": "ftr-493", "words": "23142", "extension": ".pdf", "flesch": "52", "author": "Steinberg, Lewis R.", "title": "Selected Issues In The Taxation Of Swaps, Structured Finance and Other Financial Products", "date": "2022", "keywords": "bond; certificate; equity; equity swap; income; interest; loss; market; net; payments; principal; purposes; regulations; respect; section; stocks; swap; tax; trust; year", "summary": "Thus, as discussed above, the Service does not treat interest rate swap income and expense as interest, even though it is based on prevailing interest rates, and the Service clearly intends to continue to apply the rules of Regulations section 1.863-7, rather than the sourcing rules for interest contained in sections 861(a)(1) and 862(a)(1), to interest rate swap payments. It is true, of course, that the drafters of Regulations section 1.863-7 did not lose much, if any, potential revenue for the fisc by treating interest rate swap payments as foreign source income, since most interest payments on real debt are not subject to withholding tax because of the portfolio interest rules of sections 871(h) and 881(c).", "mime": "application/pdf"}, {"id": "ftr-494", "words": "12433", "extension": ".pdf", "flesch": "51", "author": "Moran, Gerald P.", "title": "Tax Amnesty: An Old Debate as Viewed From Current Public Choices", "date": "2022", "keywords": "amnesty; amnesty program; budget; clinton; compliance; federal; income; internal; note; policy; program; prosecution; revenue; revenue service; service; supra; tax; tax amnesty; taxpayer", "summary": "(1993) (containing a discussion of tax amnesty for the limited purpose of employment tax liability of household consumers in connection with employment of domestic servants). 11. A policy of tax amnesty, despite the recent changes in the agency discussed above, remains antithetical to the purpose for which the Service was created and the interests of its careerist members who have a vital stake in the continuation of past practices.", "mime": "application/pdf"}, {"id": "ftr-495", "words": "9985", "extension": ".pdf", "flesch": "50", "author": "Brown, Karen B.", "title": "Neutral International Tax Rules Allocating Costs: Successful Formula for U.S. Research and Development", "date": "2022", "keywords": "activities; allocation; costs; development; foreign; income; note; research; rules; section; source; states; tax; u.s; united", "summary": "However, the U.S. tax rules denied full credit for the foreign taxes to be applied against U.S. tax liability because foreign source taxable income, which determines the limitation on the foreign tax credit, was reduced by a portion of expenses from U.S. research activities. Congress had proposed research allocation rules in 1987 that were not enacted. 37.", "mime": "application/pdf"}, {"id": "ftr-496", "words": "2688", "extension": ".pdf", "flesch": "63", "author": "Musgrave, Richard A.", "title": "Horizontal Equity: A Further Note", "date": "2022", "keywords": "equity; loss; tax; welfare", "summary": "They are free to defend their positions when participating in the formation of a social consensus regarding VE policy. Kaplow raises no serious objection to this VE index, reflecting as it does the standard concept of equity, based on minimizing total welfare loss as arrived at by impartial choice from behind a veil.", "mime": "application/pdf"}, {"id": "ftr-497", "words": "44063", "extension": ".pdf", "flesch": "59", "author": "Smith, Robert B.", "title": "Should We Give Away the Annual Exclusion?", "date": "2022", "keywords": "benefit; credit; donee; donor; estate tax; exclusion; exclusion gifts; florida tax; gift tax; gifts; income tax; interest; irc; property; section; support; tax consequences; tax exclusion; tax purposes; tax rate; tax return; tax review; tax system; transfer tax; transfers; trust; use; value; wealth; year", "summary": "Dece- dent merely used those recipients to create gift tax exclusions to avoid paying gift tax on indirect gifts to the actual family members. For example, permitting gift tax free transfers for housing a student or an elderly person could mean purchasing and transferring to the donee a $300,000 home.", "mime": "application/pdf"}, {"id": "ftr-498", "words": "39461", "extension": ".pdf", "flesch": "53", "author": "Rakowski, Eric", "title": "Harper and Its Aftermath", "date": "2022", "keywords": "cases; clause; court; davis; decision; federal; government; harper; income tax; justice; law; mckesson; o'connor; opinion; refund; relief; retirees; retroactive; retroactivity; state; state court; state income; state law; state retirees; state tax; supreme court; tax; tax cases; taxes; u.s", "summary": "Several passages in Justice Souter's opinion in Beam appear either to strengthen this reading (or at least not to contradict it) or to constitute a subtle recasting of McKesson's understanding of the scope of remedial discretion in state tax cases, one that amplifies the discretion that states have in choosing a suitable remedy. Its cryptic assertions about the ways in which equitable considerations can shape remedies in particular cases if a new constitutional holding applies retroactively, both in state tax cases and in other civil disputes, will fuel much litigation, error, and annoyance.", "mime": "application/pdf"}, {"id": "ftr-499", "words": "14641", "extension": ".pdf", "flesch": "56", "author": "Friedman, Simon", "title": "Partnership Securities", "date": "2022", "keywords": "asset; book; capital; interest; partnership; partnership interest; profits interest; services; tax; value", "summary": "It permits the treatment of options to acquire partnership interests to parallel the treatment of options to acquire corporate stock. The publicly traded interests would generally be capital interests.", "mime": "application/pdf"}, {"id": "ftr-500", "words": "4404", "extension": ".pdf", "flesch": "60", "author": "Miller, John A.", "title": "Book Review: The Merger Puzzle", "date": "2022", "keywords": "acquisitions; law; proposal; stock; target; tax; thompson", "summary": "2 He argues, however, that a modified version of the proposal should still be enacted because the tax cost of current gain recognition on purchased goodwill will continue to unduly limit the use of taxable asset acquisitions (p. 113).26 Nonrecognition with respect to goodwill is in Thompson's view simply another product of the quest for economic neutrality in the tax system between taxable stock acquisitions and taxable asset acquisitions (pp. 114-15). He would have taxable stock acquisitions satisfy the substantially all test in order for the target to continue its basis (pp. 117-19).", "mime": "application/pdf"}, {"id": "ftr-501", "words": "19630", "extension": ".pdf", "flesch": "50", "author": "Sprouls, R. Tracy", "title": "IRC \u00a7\u00a7 7431 and 7433: Civil Remedies for Abusive Practices by the IRS", "date": "2022", "keywords": "action; collection; court; damages; disclosure; f.2d; government; information; internal; liability; return information; revenue; revenue service; section; service; states; tax; taxpayer; united", "summary": "Regarding the issue of potential abuse of privacy by disclosure of Internal Revenue Service information, he said: The important point that we have to establish first is that the IRS is there for one purpose: To collect taxes to run the country, not to collect information on the lives of private citizens like some Gestapo agency to turn over to whoever may be in power in the Government. As desirable as such a cause of action may be, at least from the taxpayers' point of view, it is not provided in section 7431, which was designed to prevent the use of Internal Revenue Service information for political and other purposes without interfering with the routine administration of taxes.", "mime": "application/pdf"}, {"id": "ftr-502", "words": "6248", "extension": ".pdf", "flesch": "63", "author": "McDaniel, Paul R.; Repetti, James R.", "title": "Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange", "date": "2022", "keywords": "change; equity; income; kaplow; musgrave; note; supra; tax", "summary": "[Vol. 1:10 movements in HE as a result of tax law changes; and (3) it is not likely that HE and VE add anything to the need to analyze tax changes in terms of basic tax policy objectives and indeed may conceal problems or lead policymakers astray as particular tax changes are considered. For example, if one proposed tax law change results in an excess VE cost of 6 and HE cost of 0 while the other result in an excess VE cost of 3 and HE cost of 3, both will have the same aggregate welfare cost of 6.", "mime": "application/pdf"}, {"id": "ftr-503", "words": "28668", "extension": ".pdf", "flesch": "59", "author": "Jensen, Ronald H.", "title": "Schneer v. Commissioner: Continuing Confusion Over the Assignment of Income Doctrine and Personal Service Income", "date": "2022", "keywords": "assignment; case; cir; commissioner; corporation; court; f.2d; firm; income; income doctrine; income tax; law; member; order; partnership; partnership income; personal; salary; schneer; service; service income; tax; tax court; taxpayer; time", "summary": "In many, probably most, gratuitous assignment of income cases the assignee will be in a lower marginal tax bracket than the assignor, thereby creating the loss of tax revenue. Of course, the assignor is taxed on income he does not receive in gratuitous assignment of income cases, but the harshness of this result is mitigated since the assignee is an object of the assignor's bounty.", "mime": "application/pdf"}, {"id": "ftr-504", "words": "23053", "extension": ".pdf", "flesch": "53", "author": "Tierney, James E.", "title": "Reassessing Sales and Liquidations of Partnership Interests after the Omnibus Budget Reconciliation Act of 1993", "date": "2022", "keywords": "basis; capital; gain; good; income; interest; partnership; partnership interest; payments; property; receivables; section; share; supra", "summary": "As under prior law, section 736(b)(1) treats payments for a partner's share of partnership property as a distribution to the retiring partner, while section 736(b)(2) excludes from this treatment payments for a retiring partner's share of unstated good will and unrealized receivables (now meaning only traditional unrealized receiv- ables) 89 and places them into section 736(a), where they are characterized as a distributive share of partnership income or a guaranteed payment. A partner's proportionate share of the partnership's basis in its property is the sum of his interest as a partner in partnership capital and surplus, plus his share of partnership liabilities.", "mime": "application/pdf"}, {"id": "ftr-505", "words": "7264", "extension": ".pdf", "flesch": "59", "author": "Beer, Yishai", "title": "The Taxation of Interest Swaps and the Financial Service Charge: Toward a Consistent Approach", "date": "2022", "keywords": "approach; charge; cost; credit; interest; loan; note; rate; service; supra; swap; tax", "summary": "Examples of notional principal contracts are interest rate swaps, interest rate caps and floors, currency swaps, commodity swaps, and equity swaps. The traditional exclusion of service charge in determining whether interest rates are usurious probably reflects a recognition by the courts that financing sources for risky personal loans might dry up if charges for credit investigations, appraisals, and similar activities were taken into account in computing the interest rate.", "mime": "application/pdf"}, {"id": "ftr-506", "words": "111", "extension": ".htm", "flesch": "38", "author": "Herzfeld, Mindy", "title": "The Case Against BEPS: Lessons for Tax Coordination", "date": "2017", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-507", "words": "111", "extension": ".htm", "flesch": "38", "author": "Lawsky, Sarah B.", "title": "A Logic for Statutes", "date": "2017", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-510", "words": "111", "extension": ".htm", "flesch": "38", "author": "Monroe, Andrea", "title": "Hidden in Plain Sight: IRS Publications and a New Path to Tax Reform", "date": "2017", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-513", "words": "111", "extension": ".htm", "flesch": "38", "author": "Dagan, Tsilly", "title": "The Global Market for Tax and Legal Rules", "date": "2017", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-523", "words": "111", "extension": ".htm", "flesch": "38", "author": "Kleinbard, Edward D.", "title": "The Right Tax at the Right Time", "date": "2017", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-524", "words": "111", "extension": ".htm", "flesch": "38", "author": "Lipman, Francine J.", "title": "(Anti)Poverty Measures Exposed", "date": "2017", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-638", "words": "111", "extension": ".htm", "flesch": "38", "author": "Pandya, Sachin S.; Utz, Stephen", "title": "Designing the Tax Treatment of Litigation-Related Costs", "date": "2018", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-639", "words": "111", "extension": ".htm", "flesch": "38", "author": "Burke, Karen C.", "title": "Exploiting the Medicare Tax Loophole", "date": "2018", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-640", "words": "729", "extension": ".pdf", "flesch": "36", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611.", "mime": "application/pdf"}, {"id": "ftr-641", "words": "800", "extension": ".pdf", "flesch": "36", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611.", "mime": "application/pdf"}, {"id": "ftr-642", "words": "715", "extension": ".pdf", "flesch": "36", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611.", "mime": "application/pdf"}, {"id": "ftr-643", "words": "802", "extension": ".pdf", "flesch": "38", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611.", "mime": "application/pdf"}, {"id": "ftr-644", "words": "826", "extension": ".pdf", "flesch": "39", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611.", "mime": "application/pdf"}, {"id": "ftr-645", "words": "794", "extension": ".pdf", "flesch": "39", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611.", "mime": "application/pdf"}, {"id": "ftr-646", "words": "702", "extension": ".pdf", "flesch": "35", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611.", "mime": "application/pdf"}, {"id": "ftr-647", "words": "1741", "extension": ".pdf", "flesch": "39", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; florida tax; law; review; tax; university; volume", "summary": "For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611.", "mime": "application/pdf"}, {"id": "ftr-648", "words": "700", "extension": ".pdf", "flesch": "38", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-649", "words": "710", "extension": ".pdf", "flesch": "40", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-650", "words": "718", "extension": ".pdf", "flesch": "41", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-652", "words": "712", "extension": ".pdf", "flesch": "38", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-653", "words": "704", "extension": ".pdf", "flesch": "39", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-654", "words": "745", "extension": ".pdf", "flesch": "40", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-655", "words": "714", "extension": ".pdf", "flesch": "40", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-656", "words": "710", "extension": ".pdf", "flesch": "39", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-657", "words": "723", "extension": ".pdf", "flesch": "41", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-658", "words": "742", "extension": ".pdf", "flesch": "43", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-659", "words": "111", "extension": ".htm", "flesch": "38", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-660", "words": "732", "extension": ".pdf", "flesch": "41", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-662", "words": "111", "extension": ".htm", "flesch": "38", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "search", "summary": "To verify subscription, access previous purchase, or purchase article, log in to journal. Login | Florida Tax Review Main Navigation Main Content Sidebar Current Archives Search Subscribe Toggle search Register Login Search Toggle navigation Home Login Subscription or article purchase required to access item.", "mime": "text/html"}, {"id": "ftr-663", "words": "730", "extension": ".pdf", "flesch": "40", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-664", "words": "756", "extension": ".pdf", "flesch": "39", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-665", "words": "701", "extension": ".pdf", "flesch": "36", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-666", "words": "729", "extension": ".pdf", "flesch": "40", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-667", "words": "717", "extension": ".pdf", "flesch": "41", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. Box 117634, Gainesville, FL 32611-7634.", "mime": "application/pdf"}, {"id": "ftr-668", "words": "718", "extension": ".pdf", "flesch": "40", "author": "Editors, Florida Tax Review", "title": "Front Matter", "date": "2018", "keywords": "florida; law; review; tax; university", "summary": "Subscriptions and changes of address should be sent to: Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117634, Gainesville, Florida 32611-7627. The Florida Tax Review prefers electronic submissions in Microsoft Word either by e-mail to FTR@law.ufl.edu or through ExpressO. If a hard copy submission is necessary, please mail your article to: Editor, Florida Tax Review, University of Florida Levin College of Law, P.O. 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