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Current Issue
Jan. 2013, Vol. 65, No. 1
Articles
David Haddock, Tonja Jacobi, & Matthew Sag, League Structure &Stadium Rent Seeking— the Role of Antitrust Revisited
Steven J. Cleveland, Resurrecting Deference to the Securities and Exchange Commission: Mark Cuban Trading on Inside information
Janai S. Nelson, The First Amendment, Equal Protection and Felon Disenfranchisement: A New Viewpoint
Sergio J. Campos, Erie as a Choice of Enforcement Defaults
Hanah Metchis Volokh, Constitutional Authority Statements in Congress
Sapna Kumar, The Accidental Agency?
Christian Turner, State Action Problems
Category Archives: Tax Law
Daniel J. Glassman, “It’s Not a Lie if You Believe it”: Tax Shelters and the Economic Substance Doctrine
58 Fla. L. Rev. 665 (2006) | | | | INTRODUCTION :: In an episode of Seinfeld, Jerry was confronted with the requirement of taking a polygraph test after denying, to a woman police-officer whom he was dating, that he … Continue reading
Posted in Tax Law, Uncategorized
Tagged Accounting, Bill Clinton, Business Losses, Economic Substance Doctrine, Glassman, honesty, internal revenue service, IRS, legal accuracy, loopholes, Seinfield, sympathetic judges, tax code, tax loopholes, Tax Shelters, transaction costs
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Michael J. Graetz, Taxes that Work: A Simple American Plan
58 Fla. L. Rev. 1043 (2006) | | | | INTRODUCTION :: In November 2005, the President’s Advisory Panel on Tax Reform, appointed by President Bush to suggest options for reforming and simplifying the federal tax code, unanimously recommended two … Continue reading
Posted in Tax Law, Uncategorized
Tagged Advisory Panel on Tax Reform, AMT, Bill Bradley, Democratic Ways and Means Committee, earned income tax credit, family credit, GIT, Graetz, Growth and investment Tax, Packwood, Reagan, Republican Senate Finance Committee, Revenue, Simple American Plan, Simplified Income Tax, SIT, tax cuts, tax reform, Taxes, value added tax
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John D. Colombo, In Search of Private Benefit
58 Fla. L. Rev. 1063 (2006) | | | | INTRODUCTION :: For at least the past two decades, the Internal Revenue Service (IRS) has relied heavily on the private benefit doctrine to police economic transactions between tax- exempt charities … Continue reading
Posted in Business & Corporate Law, Tax Law, Uncategorized
Tagged 501(c)(3), ancillary joint ventures, balancing test, charities, Colombo, exempt charity, exempt educational organization, exempt entities, internal revenue service, IRS General Counsel Memorandum, joint ventures, major political party, Policing tool, Private Benefit, private benefit doctrine, Revenue Ruling 2004-51, secondary private benefit, tax-exempt, Treasury Regulation § 1.501(c)(3)-1(d)(1)(ii)
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Bryan T. Camp, Tax Administration as Inquisitorial Process and the Partial Paradigm Shift in the IRS Restructuring and Reform Act of 1998
56 Fla. L. Rev. 1 (2004) | | | | INTRODUCTION :: The tax code is a puzzle. Whether one views it as an engaging enigma or a ridiculous riddle, the tax code requires careful and considered attention to fit … Continue reading
Posted in Administrative Law, Civil Procedure, Tax Law, Uncategorized
Tagged Camp, Inquisitorial Process, internal revenue service, Internal Revenue Service and Restructure act, IRS, IRS Restructuring and Reform Act, Paradigm Shift, RRA, Senate Finance Committee, tax academics, Tax Administration, tax code, tax compliance, tax procedure, tax writers, taxwriters
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Laurie Reynolds, Taxes, Fees, Assessments, Dues, And The “Get What You Pay for” Model of Local Government
56 Fla. L. Rev. 373 (2004) | | | | INTRODUCTION :: The economic gap between affluent suburbia and the central city has recently received widespread attention in the state and local government law literature. Articles by prominent scholars representing … Continue reading
Posted in Governments and Legislation, Property Law, Tax Law, Uncategorized
Tagged Assesments, Biffault, Cashin, distribution of wealth, dues mentality, equitable distribution of resources, favored quarter, Fees, Frug, Get what you pay for, Gillette, local government, local government structure, metropolitan area, region-wide issues, regionalist, resource distribution, revenue raising powers, Reynolds, Taxes, Thompson Ford
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