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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 is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. [1] [2] There have been some arguments that consumer law is a ...
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 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]
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]
A variation on the "show me the law" argument, the "there is no law requiring an income tax" argument, and the "IRS refuses to say what law makes U.S. citizens liable for income tax" argument is the contention that the IRS has an affirmative duty to respond to taxpayer demands for an answer as to why taxpayers must pay income taxes.
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 Pittsburgh Tax Review has repeatedly been ranked among the top tax journals in the United States. The only journal at the University of Pittsburgh School of Law that is peer-reviewed, the Pittsburgh Tax Review publishes [ 2 ] twice yearly and highlights articles by professors and practitioners in the field of taxation, as well as student ...