Friday, January 30, 2009

The Risks of Rushing Through Economic First Aid

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As the stimulus package works its way through Congress, the debate is shaping up as one that pits spending against tax cuts. Democrats claim...
Wednesday, January 28, 2009

Abolish Real Estate Depreciation Deduction? An Idea Gathers Attention

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It's fun watching, and reading, how a dialogue can develop, through the use of blogs, when an idea is set out for comments and reactions...
Monday, January 26, 2009

A Different Type of Tax Season

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It's January. Fast approaching is January 31, the date by which employers must get W-2 forms to their employees' and payors must get...
Friday, January 23, 2009

More on Taxing High-Income Individuals

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Several comments have arrived reacting to my post earlier today, Taxing High-Income Individuals . One, from a former student, simply noted t...

Taxing High-Income Individuals

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There was an interesting article in this week's Tax Notes. In "What is the Appropriate Tax Base for a Tax on High-Income People,...
Wednesday, January 21, 2009

Instead of More Favorable Depreciation Deductions, Eliminate Them?

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My Monday post criticizing, among other things, the proposed expansion and extension of bonus depreciation and first-year expensing deductio...
Monday, January 19, 2009

Just Because It Didn't Work the First 50 Times Doesn't Mean It Will Work Next Time

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It's Groundhog Day, rerun city, and déjà vu all over again. Ask the Congress come up with a solution to the current economic crisis, and...
Friday, January 16, 2009

Tax Fraud is Not Sacred

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Years ago, one of our then adjunct professors in the Graduate Tax Program told me a story about a taxpayer who thought he could outsmart the...
Wednesday, January 14, 2009

Preparing for Class, Law-Professor-Style

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Spring semester classes began last Thursday. The Introduction to the Taxation of Business Entities course in the J.D. Program already has me...
Monday, January 12, 2009

Four Years and $1.34 Billion Aren't Enough Time and Money?

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About a year ago, in When All Else Fails, Throw Tax Money At It , I criticized the manner in which the federal government was handling the c...
Friday, January 09, 2009

More Joys of IRC Section 86

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A little more than four years ago, in The Joys of IRC Section 86 , I explained the convoluted manner in which Congress has specified that ta...
Wednesday, January 07, 2009

Changing the Rules In the Middle of the Tax Game

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Something that I read the other day in an article summarizing possible tax cuts under the Obama economic stimulus plan reminded me of how d...