Friday, March 03, 2006

Personal Grooming Expense Deduction? Dream On

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If March roars in like a lion, which it did here, surely tax season debuts each year with the usual scavenger hunt for deductions. This year...
Wednesday, March 01, 2006

ReadyReturn Not a Ready Answer

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During the 2005 tax filing season, the California Franchise Tax Board (FTB) administered a pilot program for a project called ReadyReturn . ...
Tuesday, February 28, 2006

Will Congress Rescue the Definition of Qualified Child?

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During the past two months I have described some of the issues arising from a careful reading of the definition of qualifying child enacted ...
Monday, February 27, 2006

In Defense of Law Blogging: Part Two

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In early October, I shared an extensive analysis of why academic blogging will change academic, including legal, scholarship . The debate ov...
Friday, February 24, 2006

The Taxation of Kidney Swaps

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Reader James Butler has brought to my attention a story about two women, each of whom is donating a kidney to the other's husband. They...

Student Email: Problem or Opportunity?

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When a story comes at me from three directions, in three different forms, it tends to get my attention. In this case, it happened to be a st...
Wednesday, February 22, 2006

Sometimes, Following Instructions Can Be Bad for One's Taxes

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One of the principal hallmarks of dealing with the tax law is the continual struggle to keep up to date. No sooner has Congress amended the ...
Monday, February 20, 2006

Maybe There is A Dependency Exemption Problem After All

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Frank Degen, who signed the NAEA letter to which I referred in last Wednesday's posting has written me share his insights into the hypo...
Friday, February 17, 2006

Tax and Relationships: A Book to Read and Give

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Every once in a while something crosses my path through the tax thicket that not only gets my attention but motivates me to share it. This t...

Special Low Capital Gains Tax Rates = More Tax Revenue? Hardly.

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A report issued in January by the Treasury Department's Office of Tax Analysis has some interesting information relevant to the on-goin...
Wednesday, February 15, 2006

Defining Dependents: Is it Any Easier?

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The National Association of Enrolled Agents (NAEA) has sent a letter to the Commissioner, asking for clarification of the new provisions af...