Sunday, October 31, 2010

Happy Halloween: Revenue Department Scares Kids Into Abandoning Pumpkin Sales

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It’s Halloween! It’s a frightening time of the year. Actually, considering how frightening the world has become for the rest of the year, le...
Friday, October 29, 2010

Juggling Tax Return Due Dates

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The American Institute of CPAs (AICPA) has forwarded to the Congress a proposal to alleviate the procedural challenges posed by the current...
Wednesday, October 27, 2010

Yet More Reasons to Prefer User Fees

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Earlier this month, in Better to Tax Gross Receipts, Net Income, or a Combination? , I revisited the question of whether, and if so, how, th...
Monday, October 25, 2010

Giving Up on Taxes = Surrendering Taxpayer Rights?

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A week ago Friday, in Polls, Education, Taxes, and User Fees , I lamented the fact that the Pennsylvania legislature and the state’s governo...
Friday, October 22, 2010

Tax Law as Subterfuge: Best Use Valuation v. Current Market Valuation

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An article in Sunday’s Philadelphia Inquirer asked an important question with its headline: More taxes on worn buildings, vacant land? The ...
Wednesday, October 20, 2010

Gross Income from Finding Things

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One of my favorite classes in the basic federal income tax course is the one that deals with the tax treatment of items that a person finds....
Monday, October 18, 2010

IRS Decides Not to Follow Tax Court Decisions That It Won

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An unusual event has occurred in the tax world. The IRS issued Revenue Ruling 2010-25 . The issuance of a Revenue Ruling, though something t...
Friday, October 15, 2010

Polls, Education, Taxes, and User Fees

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Efforts by the Pennsylvania legislature to deal with proposals to tax Marcellus Shale natural gas have, to borrow from the headline of this ...
Wednesday, October 13, 2010

Tax Return Preparer Regulation: What About Attorneys and CPAs?

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A recent opinion piece with respect to IRS regulation of tax return preparers, which came to my attention thanks to Paul Caron’s TaxProf Bl...
Monday, October 11, 2010

Looking More Closely at Mileage-Based Road Fees

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My Friday post, Mileage-Based Road Fees Gain More Traction brought a comment and question from a reader: I've skimmed all the posts a...
Friday, October 08, 2010

Mileage-Based Road Fees Gain More Traction

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Back in 2009, the University of Virginia’s Miller Center of Public Affairs held a transportation policy conference. One of the major topics ...
Wednesday, October 06, 2010

Reporting Transactions of Entities Disregarded for Tax Purposes

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A question posed last week on the ABA-TAX listserv concerning the reporting of LLC transactions presents not only an opportunity to set for...
Monday, October 04, 2010

Better to Tax Gross Receipts, Net Income, or a Combination?

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In April of this year, I discussed, in Don’t Like This Tax? How About That Tax? , a proposal to revamp Philadelphia’s business privilege tax...
Friday, October 01, 2010

Tax? User Fee? Does the Name Make a Difference?

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The Pennsylvania House is debating, yet again, the wisdom of imposing a tax on Marcellus Shale natural gas. According to this story , House ...
Wednesday, September 29, 2010

Teaching and Learning Tax When Congress Fails to Act

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On Monday, in the basic federal income tax class, it was time to explore how taxpayers acquire basis. The depth to which the exploration is ...
Monday, September 27, 2010

REPOST: ReadyReturn Not a Ready Answer

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[republished from 1 Mar 2006 because blogspot archived page length limitations prevents all posts from appearing] During the 2005 tax filing...