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Tax Analysts is a nonprofit publisher offering the Tax Notes portfolio of products, including weekly magazines featuring commentary, daily online journals featuring news and analysis, and research tools, all focused on tax policy and administration.
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via ...
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
The Columbia Journal of Tax Law is a law journal covering tax law and policy. [1] It publishes three issues each year featuring scholarly articles, shorter works on current policy topics, and student notes. The journal was established in 2010 [2] and is edited by students at Columbia Law School. The current editor-in-chief is Ahmed Farooq. [3]
A revenue ruling is "an official interpretation by the Internal Revenue Service that has been published in the Internal Revenue Bulletin.Revenue rulings are issued only by the National Office and are published for the information and guidance of taxpayers, Internal Revenue Service officials, and others concerned."
Lee Sheppard is a tax commentator and contributing editor at Tax Analysts' Tax Notes. [1] She studied law at Northwestern University, but following a stint with McDermott Will & Emery in Chicago, Sheppard has not practiced tax law since the 1970s, [2] but instead specializes in financial issues and the taxation of multinational corporations.
The Tax Reform Act of 1969 (Pub. L. 91–172) was a United States federal tax law signed by President Richard Nixon on December 30, 1969. Its largest impact was creating the Alternative Minimum Tax , which was intended to tax high-income earners who had previously avoided incurring tax liability due to various exemptions and deductions.
Tax noncompliance is a range of activities that are unfavorable to a government's tax system. This may include tax avoidance, which is tax reduction by legal means, and tax evasion which is the illegal non-payment of tax liabilities. [1] The use of the term "noncompliance" is used differently by different authors. [2]