Now showing items 1-10 of 24
Ethical issues in tax practice
Thomas J. Purcell III & James W. Sansone, Ethical Issues in Tax Practice, in Great Plains Federal Tax Institute (2011).
An overview and current update on the Internal Revenue Code, regulatory, judicial, and professional ethics provisions of federal and state tax practice. Emphasis on recent changes to Circular 230 and Section 6694 tax return ...
Ethical issues in tax pratice
Thomas J. Purcell III, Ethical Issues in Tax Practice, in Great Plains Federal Tax Institute (2010).
An overview of Internal Revenue Code, regulatory and judicial oversight of federal and state tax practice. Emphasis on recent changes to Circular 230 and updates on Section 694 tax return preparer regulations.
Timely proposal to eliminate the student loan interest deduction
Victoria J. Haneman, A Timely Proposal to Eliminate the Student Loan Interest Deduction, 14 Nev. L.J. 156 (2013).
Although increasing access to higher education has been a priority of the federal government for more than half a century, the government has largely shifted the way in which it offers assistance over the last two decades ...
Collision of student loan debt and joint marital taxation
Victoria J. Haneman, The Collision of Student Loan Debt and Joint Marital Taxation, 35 Va. Tax. Rev. 223 (2016).
Students presently graduating from college represent perhaps the most indebted generation of young adults in the history of the United States, which may be attributed to the fact that interest-bearing debt plays a primary ...
Making tax law
Daniel M. Berman & Victoria J. Haneman, Making Tax Law (2014).
This book explores the process of making U.S. tax law and examines the ways in which considerations of tax policy, tax politics, and tax administration intersect and contribute to the development of law through the legislative ...
Contemplating homeownership tax subsidies and structural racism
Victoria J. Haneman, Contemplating Homeownership Tax Subsidies and Structural Racism, 54 Wake Forest L. Rev. 363 (2019).
An insidious form of racism is facilitated by those who are heedless of structural inequities — or in this instance, the fact that legal structures have been developed to protect the experiences of those who are white, ...
Hall v. US: Chapter 12 debtors liable for post-petition taxes
Nicholas A. Mirkay, Hall v. US: Chapter 12 Debtors Liable for Post-Petition Taxes, ConsiderChapter13.ORG (June 3, 2012).
Tax hikes during recession deserve careful scrutiny
Edward A. Morse, Op-Ed., Tax Hikes During Recession Deserve Careful Scrutiny, Omaha World-Herald, Sept. 15, 2010, at 7B.
Circus of payroll tax cut business as usual in D.C.
Edward A. Morse, Op-Ed., Circus of Payroll Tax Cut Business as Usual for D.C., Omaha World-Herald, Dec. 30, 2011, at 5B.
Get serious about deficit spending
Edward A. Morse, Op-Ed., Get Serious About Deficit Spending, Omaha World-Herald, Feb. 9, 2012, at 7B.