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Current Issue
Apr. 2012, Vol. 64, No. 2
Articles
Charles W. Rhodes, Nineteenth Century Personal Jurisdiction Doctrine in a Twenty-First Century World
Essay
Rebecca E. Zietlow, Popular Originalism: The Tea Party and Constitutional Theory
Note
Category Archives: Tax Law
Shannon Weeks McCormack, Too Close to Home: Limiting the Organizations Subsidized by the Charitable Deduction to Those in Economic Need
63 Fla. L. Rev. 857 (2011)| | | ARTICLE :: The charitable deduction allows taxpayers to deduct amounts donated to organizations pursuing statutorily designated purposes from their otherwise taxable income. By lowering the after-tax cost of giving and encouraging taxpayers to … Continue reading
Posted in Estates & Trusts Law, First Amendment, Tax Law, Uncategorized
Tagged charaties, Charitable Donations, deduction, efficiency criteria, non-profit, organizations, Shannon Weeks McCormack, starting, subsidies, suggest, Tax Exemption, tax law, underfunded issues
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Kimon Korres, Bankrupting Bankruptcy: Circumventing Chapter 11 Protections Through Manipulation of the Business Justification Standard in § 363 Asset Sales, and a Refined Standard to Safeguard Against Abuse
63 Fla. L. Rev. 959 (2011)| | | NOTE :: Of the twenty largest public company bankruptcy filings from 1980 to the present, seventeen have taken place since 2001, and ten of those seventeen were filed between March of 2007 and … Continue reading
Posted in Bankruptcy, Business & Corporate Law, Employment Law, Government Contracts, Tax Law, Uncategorized
Tagged 363, 363(b), asset sales, Bankruptcy, Bankruptcy Code, Bankrupting Bankruptcy, business justification, Chapter 11, Chrysler, claims, defeating, economic crisis, In re Chrysler LLC, Kimon, Korres, lease, power creditors, property, safeguarding abuse, Section 363, secured claims, sell, seventeen bankruptcies, Sub rosa, subordinating, traditional guide, use
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Christopher H. Hanna, The Real Value of Tax Deferral
61 Fla. L. Rev. 203 (2009) | | | | ABSTRACT :: A leading law professor wrote a quarter-century ago that deferral of gain “is not as serious as outright exemption, but it is the next best thing.” Few tax … Continue reading
Posted in Business & Corporate Law, Tax Law, Uncategorized
Tagged corporate america, EPS, Fortune 500, Hanna, net income, permanent differences, Tax Deferral, Tax Exemption
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Bradley T. Borden, The Like-Kind Exchange Equity Conundrum
60 Fla. L. Rev. 643 (2008) | | | | ABSTRACT :: The tax-free treatment of like-kind exchanges presents one of tax law’s most compelling equity conundrums. Tax law generally does not tax property holders on the property’s appreciation but … Continue reading
Posted in Business & Corporate Law, Property Law, Tax Law, Uncategorized
Tagged appreciation from taxation, Borden, Equity Conundrum, exempt, Hohfeldian, like-kind property, Rawlsian, tax-free treatment
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William A. Drennan, The Patented Loophole: How Should Congress Respond to this Judicial Invention?
59 Fla. L. Rev. 229 (2007) | | | | INTRODUCTION :: An IRS spokesperson “questioned whether the [Patent Office] staff has adequate background in tax law . . . to properly rule on those patent applications [for tax strategies].” … Continue reading
Posted in Governments and Legislation, Patent Law, Tax Law, Uncategorized
Tagged CPA, internal revenue service, IRS, license fees, novelty and nonobviousness, Patent Office, tax loopholes, tax planners, tax practicioners, tax strategies, Treasury Department
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Samantha K. Graff, State Taxation of Online Tobacco Sales: Circumventing the Archaic Bright Line Penned by Quill
58 Fla. L. Rev. 375 (2006) | | | | INTRODUCTION :: Over the past decade, the Internet has become an increasingly popular shopping destination for cigarette buyers. A 1997 survey identified thirteen online cigarette vendors, and today that number … Continue reading
Posted in Commercial Law, Computer & Internet Law, Tax Law, Uncategorized
Tagged Arizona Law, Arizona Statute, cigarette vendors, Graff, mail-order vendors, online sales, Online Tobacco, Quill Corp v. North Dakota, Remit applicable state tobacco taxes, smoking rates, state governements, tax evasion crisis, Taxation, tobacco excise taxes
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