In Memoriam: Randolph W. Thrower N. Jerold Cohen and Jerome B. Libin Randolph Thrower was born in 1913, the same year in which the 16th Amendment was ratified. Perhaps it was destiny, perhaps not, but Randolph’s path slowly but ultimately led him into the world of tax law...
Taxation Dysfunction Junction: Avoiding Penalties by Relying on Tax Advisors with Conflicts of Interest Michelle M. Kwon Taxpayers who underpay their taxes may be liable for accuracy-related penalties if the underpayment is attributable to negligence or the careless, reckless, or intentional disregard of rules or regulations. ...
Taxation Reforming the Taxation of Exempt Organizations and Their Patrons David S. Miller Originally, only two types of organizations—charities and fraternal benefit societies—were exempt from federal income tax. Today, there are more than 29 different types of tax-exempt entities...
Taxation Charitable Contributions of Services: Charitable Gift Planning for Nonitemizers Henry Ordower This Article examines the tax treatment of charitable contributions and concludes that contributors who do not itemize their deductions (nonitemizers) should contribute their services to charity...
Taxation The Process for Making Tax Policy in the United States: A System Full of Friction Eric Solomon This Article describes the process and participants in the formation of U.S. federal tax policy. Important to understanding the process is an understanding of the history underlying the structure of the U.S. legislative process. ...
Taxation Unasked and Unanswered in PPL Corp. v. Commissioner: Why Limit the Foreign Tax Credit to Income Taxes? Andrew Walker U.S. taxpayers are generally allowed to credit against their U.S. income tax liability foreign taxes that are imposed on the same income, but only if the foreign tax is an “income” tax. ...
The Tax Lawyer The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section. Section members may also view the Spring 2018 issue of The Tax Lawyer in its entirety.
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