Friday, May 31, 2013

The Tax Woes of a Corporation Owned by an Indian Tribe

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A recent case, Uniband, Inc. v. Comr. , 140 T.C. No. 13 (2013), addresses what appears to be novel questions concerning the tax relationship...
Wednesday, May 29, 2013

Reader Weighs In on Weighing the Code

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On Friday, in Weighing the Size of the Internal Revenue Code , I compared a reader’s conclusion that the Internal Revenue Code weighs 80 pou...
Monday, May 27, 2013

Paying Taxes: In Memoriam

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A few people pay taxes with a smile. Some people pay taxes, though grumbling all the way. Many people detest taxes. Just about every discuss...
Friday, May 24, 2013

Weighing the Size of the Internal Revenue Code

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A reader has been carefully following my posts concerning the size of the Internal Revenue Code. His contributions to my awareness of the wi...
Wednesday, May 22, 2013

Taxation is Not Theft

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Even a judge can’t get it right. In a blistering attack on taxation and government titled “Taxation is Theft,” Judge Andrew P. Napolitano –...
Monday, May 20, 2013

Taxing Activities or Things That Can Disappear

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The Philadelphia School District is in deep financial trouble. The combination of declining tax revenues, caused in part by a shrinking tax ...
Friday, May 17, 2013

Julian Block Looks at Marriage, Divorce, Affairs, Engagements, and Cohabitation in the Shadow of Tax

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Julian Block has delivered the 2013 edition of “Tax Tips for Marriage and Divorce,” the previous edition of which I reviewed favorably in Ju...
Wednesday, May 15, 2013

Tax Ignorance Gone Viral

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A week ago, in How Difficult Is It to Count Tax Words? , I revisited the pervasive ignorance manifesting itself in absurd declarations of In...
Monday, May 13, 2013

The Complexities of Tax: Is This Really Necessary?

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A recent IRS private ruling, PLR 201318003 , illustrates how the special low rates for capital gain adds layer upon layer of complexity to t...
Friday, May 10, 2013

It’s Not a New Tax

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The United States Senate recently passed a bill , which is now under consideration in the House of Representatives, requiring on-line retai...
Wednesday, May 08, 2013

How Difficult Is It to Count Tax Words?

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Leonard Lance, a Republican member of Congress from New Jersey, has added his voice to the ever-growing number of people who make erroneous...
Monday, May 06, 2013

Why the “Toss Tax Records After Three (or Seven) Years” Advice is Bad

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A recent tax court case, Cole v. Comr. , T.C. Summ. Op. 2013-34, illustrates the need to retain certain tax-related information for much lon...
Friday, May 03, 2013

A Slight Improvement in the Code Length Articulation Problem

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Two months ago, in Tax Commercial’s False Facts Perpetuates Falsehood , I revisited a topic that I had previously discussed in Bush Pages Th...
Wednesday, May 01, 2013

And the Cut-Taxes-Raise-Spending Side of Legacy?

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In his Monday column , Washington Post columnist Charles Krauthammer takes his turn attempting to salvage the legacy of George W. Bush. Krau...
Monday, April 29, 2013

Another Sales Tax Exemption Taking Off as the Economy Continues to Sink

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According to this report , the Pennsylvania legislature is on the brink of enacting yet another exemption to the sales tax. This time, it is...
Friday, April 26, 2013

When Taxes Are Cheaper

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According to a recent report , two-thirds of Americans oppose increases in state gasoline taxes to fund road and bridge repairs. The poll re...
Wednesday, April 24, 2013

Putting It in Writing Makes Good Tax Sense

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About a month ago, in The Aggravation of Tax Paperwork , I explained how failure to put into writing an acknowledgement of a charitable cont...
Monday, April 22, 2013

The “Rain Tax”?

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There are all sorts of taxes. Six years ago, in Deconstructing Tax Myths , I shared an email that had been circulating not only a list of ta...
Friday, April 19, 2013

Tax Compliance and Non-Compliance: Identifying the Factors

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A new report from the IRS Taxpayer Advocate, Factors Influencing Voluntary Compliance by Small Businesses: Preliminary Survey Results, shed...
Wednesday, April 17, 2013

Getting Smart About Tax Questions

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The Ask Marilyn column in last Sunday’s Parade Magazine addressed a tax question. The question was a good one, though technically it could ...