TaxProf Blog (Free subscription) | 8 hours ago
Ward M. Hussey, who worked for 42 years in the Office of Legislative Counsel for the U.S. House of Representatives and was the primary drafter of the Internal Revenue Codes of 1954 and 1986, died on November 16 at the age of 89. He began work in the Office of...
TaxProf Blog (Free subscription) | 8 hours ago
Adam Rosenzweig (Washington University) presents Why Are There Tax Havens? at SMU today as part of its Tax Policy Colloquium Series: This paper directly confronts the question: “Why Are There Tax Havens'” – contending that the focus on neutrality in the international tax laws of countries, such as the United...
TaxProf Blog (Free subscription) | 9 hours ago
The Nelson A. Rockefeller Institute of Government today released a report showing that state tax revenues dropped in the third quarter in each of the 44 states that submitted data. The average decline was 10.7%: The biggest declines were in corporate income tax revenues (-19.4%) and personal income tax revenues...
TaxProf Blog (Free subscription) | 9 hours ago
The Institute for Law Teaching and Learning has published the Fall 2009 issue of The Law Teracher. Stewart Harris (Appalachian) offers advice for those soon to hand out student evaluation forms in Sometimes, We Really Do Suck: While I don’t try to influence my written student evaluations — other than...
TaxProf Blog (Free subscription) | yesterday
The Tax Court announced on Friday that it has adopted new Rule 26 to permit electronic filing in all cases, beginning January 1, 2010.
TaxProf Blog (Free subscription) | yesterday
The House Ways & Means Committee on Friday released a 7-page summary of the Tax Extenders Act of 2009: The Tax Extenders Act of 2009 would provide individuals and businesses with approximately $30 billion in tax relief in 2009 by extending for one year (through 2010) more than forty provisions...
TaxProf Blog (Free subscription) | 11/21/2009
Following up last week's post, which quoted the observation in a Washington Post article on Pulitzer Prize winning author Edward Paul Jones that "[h]e labored for years as a proofreader or columnist for an obscure journal called Tax Notes": Christopher Bergin, President and Publisher of Tax Analysts, responds today in...
TaxProf Blog (Free subscription) | 11/21/2009
The IRS yesterday issued rules implementing the new 5-year NOL carryback provision: IR-2009-105 Rev. Proc. 2009-52, 2009-49 I.R.B. ___ (Dec. 7, 2009)
TaxProf Blog (Free subscription) | 11/19/2009
Mihir A. Desai (Harvard Business School) presents Investor Taxation in Open Economies (with Dhammika Dharmapala (Illinois)) at Columbia today as part of its Tax Policy Colloquium Series. Here is the abstract: Despite the rise of foreign portfolio investment (FPI) as a dominant international capital flow, existing international tax policy norms...
TaxProf Blog (Free subscription) | 11/16/2009
T. Keith Fogg (Villanova) has posted In Whom We Trust, 43 Creighton L. Rev. ___ (2010), on SSRN. Here is the abstract: The federal government collects the majority of taxes through business entities that are required to withhold taxes from wages or collect excise taxes at the time of providing...
