TaxProf Blogtag:typepad.com,2003:weblog-321012009-11-07T20:00:00ZA Member of the Law Professor Blogs NetworkTypePad
This is an Atom formatted XML site feed. It is intended to be viewed in a Newsreader or syndicated to another site. Please visit example.com for more info.
President Obama Signs Worker, Homeownership, and Business Acttag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6602c9a970b2009-11-07T15:00:00-05:002009-11-07T20:08:09Z2009-11-07T20:00:00ZPresident Obama yesterday signed into law H.R. 3548, the Worker, Homeownership, and Business Act of 2009, with seven major tax provision: Extension and Modification of First-Time Homebuyer Credit (§ 36) Five-Year Carryback of NOLs (§ 172) Exclusion from Income of Qualified Military Base Realignment and Closure (§ 132) Delay in...Paul CaronCongressional NewsTaxWSJ: 27 Million Reasons to Leave New Yorktag:typepad.com,2003:post-6a00d8341c4eab53ef01287560a436970c2009-11-07T12:00:00-05:002009-11-07T17:00:00Z2009-11-07T17:00:00ZFollowing up on Wednesday's post, ALJ Says Billionaire Spent Only 183 Days in NYC, So Not Subject to NYC Tax: Weekend Wall Street Journal editorial, 27 Million Reasons to Leave New York; Julian Robertson Wins One For Taxpayers: For every Sunbelt refugee who has tried to leave high tax bills...Paul CaronCelebrity Tax LoreTaxThe Good and the Bad in Sportstag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6601135970b2009-11-07T10:21:35-05:002009-11-07T16:31:53Z2009-11-07T15:21:35ZI am at my college-freshman son's conference soccer tournament this weekend, with an NCAA Division III Tournament bid on the line for the winning team. It was been a long journey, from select and high school soccer through his first college game and this remarkable season. Their pulsating win in...Paul CaronAbout This BlogLegal EducationMiscellaneousTaxPauly: Limiting the Tax Exclusion for Employment Based Health Insurancetag:typepad.com,2003:post-6a00d8341c4eab53ef0120a62253e1970b2009-11-07T06:00:00-05:002009-11-07T11:00:00Z2009-11-07T11:00:00ZMark V. Pauly (University of Pennsylvania, Wharton School) has published Limiting the Tax Exclusion for Employment Based Health Insurance: Are Improved Equity and Efficiency Enough?, 62 Nat'l Tax J. 555 (2009). Here is the abstract: Removal or limitation of the current exclusion of employment-related health benefit payments from taxable income...Paul CaronScholarshipTaxAyers: The Undertraining of Lawyers and its Effect on the Advancement of Women and Minoritiestag:typepad.com,2003:post-6a00d8341c4eab53ef0120a61ac5ad970b2009-11-07T04:00:00-05:002009-11-07T09:00:00Z2009-11-07T09:00:00ZIrene Segal Ayers (NYU) has published The Undertraining of Lawyers and its Effect on the Advancement of Women and Minorities in the Legal Profession, 1 Duke F. for L. & Soc. Change 71 (2009). Here is the abstract: The undertraining of law students documented in a century’s worth of critiques...Paul CaronLegal EducationScholarshipNew Issue of Houston Business & Tax Law Journaltag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6a7a90c970c2009-11-06T15:05:00-05:002009-11-06T20:05:00Z2009-11-06T20:05:00ZThe Houston Business & Tax Law Journal has published Vol. 9, Part 3 (2009): Stephen J. Olsen, Chuck vs. Goliath: Basis of Stock Received in Demutualization of Mutual Insurance Companies, 9 Hous. Bus. & Tax L.J. 360 (2009) Donald Crump, Criminals Don't Pay: Using Tax Fraud to Prohibit Organized Crime,...Paul CaronScholarshipTaxDonaldson: 2009 Federal Tax Updatetag:typepad.com,2003:post-6a00d8341c4eab53ef0120a5f226f1970b2009-11-06T15:00:00-05:002009-11-06T20:00:00Z2009-11-06T20:00:00ZSamuel A. Donaldson (U. Washington) has posted 2009 Federal Tax Update on SSRN. Here is the abstract: This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during...Paul CaronScholarshipTaxMore Celebrity Tax Woestag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6b1594d970c2009-11-06T14:48:00-05:002009-11-06T19:48:00Z2009-11-06T19:48:00ZCathy Lee Crosby (acress: That's Incredible): IRS $47,649 tax lien, California $12,449 tax lien Ron Dellums (Oakland Mayor): IRS $238,998 tax lien Alex English (former Denver Nuggets basketball player): IRS $88,071 tax lien, South Carolina $40,200 tax lien Rachel Harris (actres: The Daily Show, Cougar Town): IRS $19,800 tax lien...Paul CaronCelebrity Tax LoreTaxDinan: Reducing Greenhouse Gas Emissions with a Tax or a Captag:typepad.com,2003:post-6a00d8341c4eab53ef0120a622469a970b2009-11-06T14:00:00-05:002009-11-06T19:00:00Z2009-11-06T19:00:00ZTerry M. Dinan (Congressional Budget Office) has published Reducing Greenhouse Gas Emissions with a Tax or a Cap: Implications for Efficiency and Cost Effectiveness, 62 Nat'l Tax J. 535 (2009). Here is the abstract: This paper compares a tax on greenhouse gas emissions with a cap-and-trade program for reducing those...Paul CaronScholarshipTaxFlorida Tax Review Publishes 4th Annual International Tax Symposiumtag:typepad.com,2003:post-6a00d8341c4eab53ef0120a65f0ce7970c2009-11-06T13:00:00-05:002009-11-06T18:00:00Z2009-11-06T18:00:00ZThe Florida Tax Review has published the papers from its Fourth Annual International Tax Symposium: Jane G. Gravelle (Congressional Research Service), International Corporate Income Tax Reform: Issues and Proposals, 9 Fla. Tax Rev. 469 (2009). Here is the Conclusion: Our current stance on international taxation involves both misallocation of investment...Paul CaronScholarshipTaxPost Office Returns 107,831 Tax Refund Checks to IRS Due to Faulty Addressestag:typepad.com,2003:post-6a00d8341c4eab53ef0120a65c6094970b2009-11-06T10:58:59-05:002009-11-06T16:00:12Z2009-11-06T15:58:59ZThe IRS announced yesterday (IR-2009-101) that it has received 107,831 refund checks totaling $123.5 million (an average of $1,048) from the U.S. Postal Service due to mailing address errors. The number of undeliverable refund checks is up 16% this year. If you are awiting a refund check, you can update...Paul CaronIRS NewsTaxDuke Hosts Conference Today on Turning Points in the History of the Federal Income Taxtag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6359afa970b2009-11-06T06:00:00-05:002009-11-06T11:00:00Z2009-11-06T11:00:00ZThe Duke Law & Contemporary Problems journal hosts a conference today on Turning Points in the History of the Federal Income Tax: Anne Alstott (Harvard), Why the EITC Doesn’t Make Work Pay Steven Bank (UCLA), The Rise and Fall of Post-World War II Corporate Tax Reform Charlotte Crane (Northwestern), Pollock,...Paul CaronConferencesScholarshipTaxHow to Audit-Proof Your Tax Return: Don't e-Filetag:typepad.com,2003:post-6a00d8341c4eab53ef0120a65bc90e970b2009-11-06T05:45:00-05:002009-11-06T13:15:36Z2009-11-06T10:45:00ZForbes, Ten Ways To Audit Proof Your Tax Return, by Robert W. Wood (Wood & Porter, San Francisco): While what-triggers-an-audit theories abound, there are some basic things you can do to reduce your chances of being picked for an audit or at least to make any interactions with the IRS...Paul CaronTaxWSJ: House Health Care Bill Would Partially Repeal Tax Indexingtag:typepad.com,2003:post-6a00d8341c4eab53ef0120a65bc3d6970b2009-11-06T05:03:00-05:002009-11-06T13:09:31Z2009-11-06T10:03:00ZOp-ed in today's Wall Street Journal, The Return of the Inflation: Tax The Pelosi Tax Surcharge Applies to Capital Gains and Dividends: All of those twentysomethings who voted for Barack Obama last year are about to experience the change they haven't been waiting for: the return of income tax bracket...Paul CaronTaxBorden: Profits-Only Partnership Intereststag:typepad.com,2003:post-6a00d8341c4eab53ef0120a678d616970c2009-11-06T05:00:00-05:002009-11-06T10:00:00Z2009-11-06T10:00:00ZBradley T. Borden (Washburn) has published Profits-Only Partnership Interests, 74 Brooklyn L. Rev. 1283 (2009). Here is the abstract: Profits-only partnership interests grant service-providing partners an interest in the profits of a partnership but not its capital. Such interests are a proverbial double-edged sword: they create economic arrangements needed in...Paul CaronScholarshipTax