Now showing items 1-10 of 14
Shrinking of health care makes Obama plan flawed
Edward A. Morse, Op-Ed., Shrinking of Health Care Makes Obama Plan Flawed, Omaha World-Herald, Aug. 5, 2009, at 7B.
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.
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 ...
Whistleblowers and tax enforcement: Using inside information to close the "tax gap"
Edward A. Morse, Whistleblowers and Tax Enforcement: Using Inside Information to Close the "Tax Gap", 24 Akron Tax J. 1 (2009).
This article examines the current legal structure allowing rewards for informants who provide information to assist the IRS in the enforcement of the tax laws. IRS data suggest that informants are a cost-effective means ...
Projecting jurisdiction: Taxation in the Internet Age
Edward A. Morse, Projecting Jurisdiction: Taxation in the Internet Age, in 2 Uluslararasi Hukuk Kuraltayi 380 (2008).
Important developments in federal income taxation
Edward A. Morse, Important Developments in Federal Income Taxation, in Tax Update XXXI (State Bar of S.D. Comm. on Continuing Legal Educ. ed., 2009).
This outline covers significant developments involving federal income taxation along with a few other related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive ...
Current developments in federal income taxation
Edward A. Morse, Current Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2009).
Review of significant case law, legislative and regulatory developments and published rulings, including insight as to significance of items to everyday practice.
Taxing farmers: Income averaging, self-employment (and some QPAI)
Edward A. Morse, Taxing Farmers: Income Averaging, Self-Employment (And Some QPAI), in Estate and Business Planning (Univ. of Neb. Coll. of Law ed., 2006).
This presentation covers selected issues in two areas with tax planning challenges and opportunities for farmers: income averaging and self-employment taxes. It also provides an overview of the new deduction under section ...
Current developments in federal income tax
Edward A. Morse, Current Developments in Federal Income Tax, in Great Plains Federal Tax Institute (2008).
Review of significant case law, legislative, regulatory developments and published rulings in the Federal income tax arena including personal insigth as to significance of items to everyday practice.