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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 company claimed a tax statute of the Philippines was contrary to the Act of Congress of August 29, 1916, c. 416, § 3 (the Jones Act), 39 Stat. 545, 546, 547, as depriving it of its property without due process of law, and also as departing from the requirement in the same section that the rules of taxation shall be uniform.
The Network of Tax Organisations (NTO) is a network of regional and international tax organisations that aims to develop a global platform to strengthen tax systems around the world and improve coordination between member countries. The NTO was founded in May 2018 in Ottawa, Canada, and brings together 10 member organisations that represent ...
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]
The National Taxpayer Advocate may, upon application from a taxpayer, issue a Taxpayer Assistance Order (TAO) if the Advocate determines that the taxpayer is suffering (or is about to suffer) a "significant hardship" resulting from the way the U.S. Federal tax law is being administered, or if the taxpayer meets other prescribed requirements.
In the tax law of the United States the claim of right doctrine causes a taxpayer to recognize income if they receive the income even though they do not have a fixed right to the income. For the income to qualify as being received there must be a receipt of cash or property that ordinarily constitutes income rather than loans or gifts or ...
The Tax Reform Act of 1969 (Pub. L. 91–172) was a United States federal tax law signed by President Richard Nixon in 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.