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17 Nov 2021, 3:00 am by Paul Caron
Reuven Avi-Yonah (Michigan), The Case for Reviving the Corporate AMT, 173 Tax Notes Fed. 795 (Nov. 8, 2021): In this article, Avi-Yonah examines the bill introduced by Senate Finance Committee member Elizabeth Warren, D-Mass., to revive the corporate alternative minimum tax as a 15 percent tax on corporate book income,... [read post]
11 Nov 2021, 3:00 am by Paul Caron
Shaviro (NYU), Bittker’s Pendulum and the Taxation of Multinationals, 173 Tax Notes Fed. 621 (Nov. 1, 2021): In this report, Shaviro examines the recent calls for increased entity-level corporate income taxation of multinationals, on both a source and a residence basis, and he details historical parallels. [read post]
11 Nov 2021, 3:00 am by Jim Sedor
Campaign Finance National: “They Raised Millions for Trump. [read post]
10 Nov 2021, 3:00 am by Paul Caron
Zelinsky (Cardozo), The Case for Limiting the Estate and Gift Tax Charitable Deductions, 173 Tax Notes Fed. 667 (Nov. 1, 2021): In this article, Zelinsky argues that all large estates should support the federal treasury and that Congress should limit the estate and gift tax charitable deductions to... [read post]
9 Nov 2021, 12:32 pm by Neal S. Gainsberg
The Illinois DOT’s fatalities by road class breaks down as follows: Interstates: 173 State-US routes: 276 City streets: 439 County-township: 168 INRIX also performed an updated analysis of Chicago’s most dangerous streets and interstates. [read post]
9 Nov 2021, 3:00 am by Jim Sedor
Campaign Finance Colorado: “State Files Lawsuit Over Peters Campaign Fundraising” by Charles Ashby for Grand Junction Daily Sentinel New Jersey: “‘This Sentence Will Go on Forever’: Morristown lawyer gets probation in corruption case” by Kevin Coughlin for Morristown Green Ethics National: “GOP-Appointed Judges Freeze Biden Vaccine Requirement After Federal Lawsuit” by Eli Rosenberg (Washington Post) for MSN National: “Igor Danchenko Arrested,… [read post]
9 Nov 2021, 12:05 am by Paul Caron
Johnson (Texas), The Shelf Project: 82 Fair and Efficient Suggestions to Raise $3.5 Trillion, 173 Tax Notes Fed. 63 (Oct. 4, 2021): In this article, Johnson examines Shelf Project proposals that could raise $3.5 trillion in revenue over 10 years without increasing tax rates or the tax burden... [read post]
4 Nov 2021, 3:00 am by Paul Caron
David Hasen (Florida), Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules, 173 Tax Notes Fed. 489 (Oct. 25, 2021): In this article, Hasen explains problems with the rules regarding the allocation of basis credit among partners for the partnership’s third-party debt, and why the proposed change from... [read post]
2 Nov 2021, 12:16 pm by Christopher Tyner
Rambert, 341 N.C. 173 (1995), applicable to discharging a firearm into occupied property, to assault cases generally, saying that the Rambert factors were “not the ideal analogy” because of differences in the nature of the acts of discharging a firearm and throwing a punch or kick. [read post]
2 Nov 2021, 8:10 am by John Floyd
Over the past year, 173 offenders have died from COVID-19, as have 27 prison employees. [read post]
30 Oct 2021, 7:30 pm by Immigration Prof
On Wednesday, we noted that a federal jury had found that detained migrants at the GEO-run Northwest Detention Center in Tacoma were entitled to the state's minimum wage ($13.69/hr). [read post]
25 Oct 2021, 10:22 am by Derek T. Muller
  Average debt among incurring Pct debt USNWR score USNWR rank Overall average debt Overall average score Overall average rank Score delta South Dakota $53,253 80% -0.03958 26 $42,602 -0.07447 8 -0.03489 Cleveland State $69,727 90% -0.00170 89 $62,754 -0.03420 52 -0.03250 Florida A&M $61,500 81% -0.02950 42 $49,815 -0.06006 17 -0.03056 Ohio Northern $71,134 88% -0.00479 83 $62,598 -0.03451 49 -0.02972 … [read post]
25 Oct 2021, 10:22 am by Derek T. Muller
  Average debt among incurring Pct debt USNWR score USNWR rank Overall average debt Overall average score Overall average rank Score delta South Dakota $53,253 80% -0.03958 26 $42,602 -0.07447 8 -0.03489 Cleveland State $69,727 90% -0.00170 89 $62,754 -0.03420 52 -0.03250 Florida A&M $61,500 81% -0.02950 42 $49,815 -0.06006 17 -0.03056 Ohio Northern $71,134 88% -0.00479 83 $62,598 -0.03451 49 -0.02972 … [read post]
22 Oct 2021, 8:40 pm by Matthew Gregory (UK)
Under Articles 144(2), 173(3) and 180(3)(b) of the CRR, the Commission has the power to adopt RTS specifying the process that competent authorities should follow when assessing credit institutions’ compliance with aspects of the IRB requirements. [read post]
21 Oct 2021, 7:06 am by Don Asher
The term “Hazardous Materials” includes all of the following: (1) Hazardous Substances, (2) Hazardous Wastes, (3) Marine Pollutants, (4) Elevated Temperature Material, (5) Materials identified in 172.101, and (6) Materials meeting the definitions contained in CFR Part 173. [read post]
18 Oct 2021, 9:01 pm by Leslie C. Griffin
” (p. 173).Victims suffer a lot, and the “men they accused, meanwhile, did quite well. [read post]
14 Oct 2021, 5:01 pm by News Desk
The outbreak picked up 173 new cases since CDC’s last report on Sept. 30, and during that time, hospitalizations increased by 50 for a total of 116. [read post]