Add to ORKGIn this article, the authors discuss the agency exception to the anticipatory assignment of income doctrine and explain the policy justification for the exception
In evaluating potential abuses in the creation and operation of service corporations, the courts hav...
The tax treatment of contingent attorney\u27s fee arrangements has been the subject of much recent d...
The article reviews recent cases and rulings dealing with the interplay of section 1041 with both (1...
In this article, the authors discuss the agency exception to the anticipatory assignment of income d...
This article will analyze the proper application of the assignment of income doctrine to personal se...
In early 2005, the U.S. Supreme Court answered a question that had been plaguing courts for years: w...
The 1955 U.S. Supreme Court decision in Commissioner v. Glenshaw Glass Co. defined income as all “un...
This past term\u27s Supreme Court decision in Commissioner v. Banks and Commissioner v. Banaitis dis...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
This Essay responds to Professor Steve Johnson’s Article for the 2014 Duke Law Journal Administrativ...
This article analyzes the effect of tax law doctrines designed to reduce tax shelters, such as the b...
The Internal Revenue Code is replete with policy preferences in the form of deductions, credits, and...
The Supreme Court developed the assignment of income doctrine to solve the question of who the prope...
This Article traces the development of the nonentity and agency approaches to the treatment of nomin...
The article examines problems of ensuring legal consistency in maintaining the necessary level of g...
In evaluating potential abuses in the creation and operation of service corporations, the courts hav...
The tax treatment of contingent attorney\u27s fee arrangements has been the subject of much recent d...
The article reviews recent cases and rulings dealing with the interplay of section 1041 with both (1...
In this article, the authors discuss the agency exception to the anticipatory assignment of income d...
This article will analyze the proper application of the assignment of income doctrine to personal se...
In early 2005, the U.S. Supreme Court answered a question that had been plaguing courts for years: w...
The 1955 U.S. Supreme Court decision in Commissioner v. Glenshaw Glass Co. defined income as all “un...
This past term\u27s Supreme Court decision in Commissioner v. Banks and Commissioner v. Banaitis dis...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
This Essay responds to Professor Steve Johnson’s Article for the 2014 Duke Law Journal Administrativ...
This article analyzes the effect of tax law doctrines designed to reduce tax shelters, such as the b...
The Internal Revenue Code is replete with policy preferences in the form of deductions, credits, and...
The Supreme Court developed the assignment of income doctrine to solve the question of who the prope...
This Article traces the development of the nonentity and agency approaches to the treatment of nomin...
The article examines problems of ensuring legal consistency in maintaining the necessary level of g...
In evaluating potential abuses in the creation and operation of service corporations, the courts hav...
The tax treatment of contingent attorney\u27s fee arrangements has been the subject of much recent d...
The article reviews recent cases and rulings dealing with the interplay of section 1041 with both (1...