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Tax accounting periods and accounting methods for farmers
Edward A. Morse, Tax Accounting Periods and Accounting Methods for Farmers, in LexisNexis Tax Advisor -- Federal Topical, ch. 1N:4 (2007-2009).
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 ...
Semper reformanda: A primer on tax reform
Edward A. Morse, Semper Reformanda: A Primer on Tax Reform, Creighton Law., Spring 2006, at 10.
Income averaging: Planning options for eligible taxpayers
Edward A. Morse, Income Averaging: Planning Options for Eligible Taxpayers, 22 J. Tax'n Investments 303 (2005).
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...
Tax planning for closely held businesses in light of the rate reductions in the JGTRRA of 2003
Edward A. Morse, Tax Planning for Closely Held Businesses in Light of the Rate Reductions in the JGTRRA of 2003, Neb. Law, Mar. 2004, at 5.
Demystifying LIFO: Towards simplification of inflation-adjusted inventory valuation
Edward A. Morse, Demystifying LIFO: Towards Simplification of Inflation-Adjusted Inventory Valuation, 2 Fla. Tax Rev. 559 (1995).
State taxation of Internet commerce: something new under the sun?
Edward A. Morse, State Taxation of Internet Commerce: Something New Under the Sun?, 30 Creighton L. Rev. 1113 (1997).
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.
Reflections on the Rule of Law and clear reflection of income: What constrains discretion?
Edward A. Morse, Reflections on the Rule of Law and Clear Reflection of Income: What Constrains Discretion?, 8 Cornell J.L. & Pub. Pol'y 445 (1999).
This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...