Professor of Law, Brooklyn Law School, USA

7 years
Catalogue of legal authority addressing the federal definition of tax partnership

I. INTRODUCTION The following Table of Legal Authority Addressing the Federal Definition of Tax Partnership presents a summary of numerous statutes, cases, regulations, and rulings (the legal autho...

7 years
The Federal Definition of Tax Partnership

I. INTRODUCTION “When an entity must be classified for purposes of a Federal income tax statute, policy considerations of Federal income tax law should govern that classification . . . .”[1] Thus s...

7 years
Taxing Shared Economies of Scale

ABSTRACT Economies of scale exist if long-run average costs decline as output rises. All else being equal, the decline in average costs should lead to greater profitability, making economies of sca...

9 years
Tax Opinions in TIC Offerings and Reverse TIC Exchanges

Co-author: Todd D. Keator[*] TABLE OF CONTENTS I.INTRODUCTION II.DEVIATIONS FROM THE REVENUE PROCEDURE A.Common Deviations 1.Deemed Consent 3.Investor Loans 4.Sponsor Guarantees 5.Sponsor ...

9 years
Three Cheers for Passthrough Taxation

Table of Contents Cheer One: Technical Legitimacy Cheer Two: Horizontal Equity Cheer Three: Fairness Alternative Revenue-Generating Solution Conclusion Treasury Secretary Timothy Gei...

9 years
Considering Tax Expenditures In State Budget Deliberations

I. Introduction I am going to speak generally about three components of state public finance: first, tax revenue; second, government expenditures; and third, the allocation of the tax burden. I...

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