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Google Pays 59% Tax Rate
Friday, April 30, 2004 Although the top U.S. corporate tax rate is 35%, Google reported an effective tax rate of 59% in the third quarter (down from 7…
Read MoreHouck on Restrictions on Political Activities of Public Charities
Friday, April 30, 2004 Oliver Houck (Tulane) has posted On the Limits of Charity: Lobbying, Litigation, and Electoral Politics by Charitable Organizat…
Read MoreMore on Kerry’s 2003 Tax Return
Friday, April 30, 2004 Even Sen. Kerry’s hometown newspaper is questioning his 175k capital gain from the sale of his 1/4 interest in a famous D…
Read MoreWhy No Increase In Standard Mileage Rate?
Friday, April 30, 2004 The Tax Guru asks why the IRS has not increased the 37.5 cent standard mileage rate for business in light of the increase in fu…
Read MoreNY Times Article on New Technology in Tax Teaching
Thursday, April 29, 2004 Forgive the shameless plug, but today’s New York Times has a story (In Class, the Audience Weighs In; Instant Feedback …
Read More50th Anniversary of Journal of Taxation
Thursday, April 29, 2004 To mark its 50-year anniversary, the Journal of Taxation is publishing a series of special articles: Philip Jones, Tax Court …
Read MoreSamansky on Charitable Contributions to Churches
Thursday, April 29, 2004 Allan Samansky (Ohio State) has posted Deductibility of Contributions to Religious Institutions on SSRN. Here is the abstract…
Read MoreTax Foundation Releases Data on Marriage Penalty
Wednesday, April 28, 2004 With proposed legislation pending on Capitol Hill to make permanent the 2001 Tax Act’s marriage penalty relief provisi…
Read MoreWoman Leaves 70% of Estate to Government
Wednesday, April 28, 2004 Having just spent a semester teaching students how to advise clients to pay as little estate tax as possible, I was struck b…
Read MoreLurie on Compensatory Option Sale Tax Shelter
Wednesday, April 28, 2004 Alvin Lurie has posted That Newtime Religion: Breaking Another False Idol – The COSS on SSRN. Here is the abstract: An…
Read MoreCafeteria Worker Grabs $2m Tax Refund from IRS by Claiming to be an Hawaiian Princess
Wednesday, April 28, 2004 A cafeteria worker in Pennsylvania with less than $5,000 of annual income managed to get a $2.1 million tax refund check fro…
Read MoreBaillif on Sales Price Adjustments
Wednesday, April 28, 2004 Michael Baillif (Ernst & Young) has posted Sales Price Adjustments: The Continuing Conundrum on SSRN. Here is the abstr…
Read MoreSOI Releases 2000 Foreign Sales Corporation Data
Wednesday, April 28, 2004 The just-released Statistics of Income Bulletin (Winter 2003-04) includes Foreign Sales Corporations, 2000. Here is the abst…
Read MoreIRS Disclosure of Individual Tax Return Information
Tuesday, April 27, 2004 The IRS recently published its annual report on the number of times it discloses individual income tax return information. For…
Read MoreBrennen on Examining Race and Tax Exempt Law in Teaching and Scholarship
Tuesday, April 27, 2004 David Brennen (Mercer), the co-author of a new casebook on The Tax Law of Charities and Other Exempt Organizations, has posted…
Read MoreSOI 1997 Gift Data
Tuesday, April 27, 2004 In the just-released Statistics of Income Bulletin (Winter 2003-04), Martha Britton Eller reports on Inter Vivos Wealth Transf…
Read MoreWhere Tax Court Judges Went To Law School
Tuesday, April 27, 2004 Inspired by Brian Leiter’s post about where federal district court and court of appeals judges went to law school, TaxPr…
Read MoreUS Joins with 3 Allies To Fight Tax Avoidance
Tuesday, April 27, 2004 According to an article in the New Zealand Herald, “the United States, Britain, Canada and Australia are setting up a ne…
Read MoreSOI Releases Data on 2002 Individual Tax Returns
Tuesday, April 27, 2004 The just-released Statistics of Income Bulletin (Winter 2003-04) includes Individual Income Tax Returns, Preliminary Data, 200…
Read MoreLarson on Evidence Rules in the Tax Court
Tuesday, April 27, 2004 Joni Larson (Thomas Cooley) has posted Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court …
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