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27 Nov 2021, 2:24 am by Anastasiia Kyrylenko
He frames the choice of research methodologies through the choice of values. [read post]
4 Nov 2021, 8:11 am by Dan Bressler
Norwegian goes on to cite the decision in Armor Screen Corp. v. [read post]
3 Nov 2021, 11:28 am by Neil H. Buchanan
 Beyond all of that, as my colleague David Hasen, who also teaches tax law at the Univesity of Florida, pointed out in an email:"There are plenty of exceptions to the realization requirement already, including for dealers in securities, holders of certain financial contracts, holders of off-shore investment funds and certain income of controlled foreign corporations. [read post]
2 Nov 2021, 8:26 pm by David Kopel
Professor Wallace was not an amicus in the Law Enforcement Brief, but he did assist in the research. [read post]
2 Nov 2021, 12:26 am by David Kopel
Supreme Court gets ready to hear New York State Rifle and Pistol Association v. [read post]
27 Oct 2021, 9:01 pm by Neil H. Buchanan
Wyden was careful to say his billionaires’ tax was a tax on income, not wealth: “You can’t have wealth without income,” he said.Wyden is correct. [read post]
27 Oct 2021, 9:01 pm by Neil H. Buchanan
Wyden was careful to say his billionaires’ tax was a tax on income, not wealth: “You can’t have wealth without income,” he said.Wyden is correct. [read post]