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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.
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.
Internal Revenue Code (I.R.C.) Section 831(b) is a U.S. tax law that provides specific tax benefits to certain small insurance companies, [1] often referred to as "micro-captives". [2] Established to encourage the formation of small insurance companies, it offers an alternative risk-management solution that can supplement or even replace ...
The total costs of a title insurance premium, settlement expenses, and ongoing costs of an annual mortgage insurance premium (if applicable) equate to only about 1% of a borrower’s overall life ...
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 ...
A wealth tax (also called a capital tax or equity tax) is a tax on an entity's holdings of assets or an entity's net worth. This includes the total value of personal assets, including cash, bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses , financial securities , and personal trusts (a ...
The US Supreme Court held that the tax was lawful. Holmes J dissented on reasoning, not result, joined by Brandeis J.. The plaintiff's reliance is upon Allgeyer v.Louisiana, 165 U. S. 578, 17 S. Ct. 427, 41 L. Ed. 832, in which it was held that a fine could not be imposed by the State for sending a notice similar to the present to an insurance company out of the State.
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