Add to ORKGPresent interpretations of the Convenience of the Employer Rule, Section 119 of the Internal Revenue Code, allows a special privilege tax advantage to some employees while denying an exclusion from income to others similarly situated. The authors urge elimination of Section 119 from the Code or, in the alternative, adoption of a new test designed to eliminate the current inequities
This Essay seeks to demonstrate that the interpretive use of standards in applying provisions of the...
The Internal Revenue Service recently provided guidance for determining whether a technical service ...
Employers frequently not only expect but require performance of duties by employees beyond a nine to...
Present interpretations of the Convenience of the Employer Rule, Section 119 of the Internal Revenue...
One of the most problematic areas of income tax law has been the excludability of various employee f...
This commentary considers one of the least important issues in tax law: whether the value of meals a...
The 2017 Tax Cut and Jobs Act significantly revised long-standing rules regarding the tax treatment ...
Before discussing the application of the 1954 Internal Revenue Code with regard to the taxability of...
For all practical purposes, the Constitution prescribes only one limit on the federal government\u27...
The issue of which in-kind benefits should be taxed and how these benefits should be valued have con...
Whether income earned by an incorporated personal service business is taxable to the individual or t...
The authors speculate how a court should deal with a tax matter that implicates the right to equalit...
An overview of the income tax regime and revenue law in New Zealand. Article by Bernard Robertson, e...
Proposed Illinois regulations reject the traditional interpretation of the provisions of the Uniform...
The Department of the Treasury has recently issued a discussion draft of the first comprehensive reg...
This Essay seeks to demonstrate that the interpretive use of standards in applying provisions of the...
The Internal Revenue Service recently provided guidance for determining whether a technical service ...
Employers frequently not only expect but require performance of duties by employees beyond a nine to...
Present interpretations of the Convenience of the Employer Rule, Section 119 of the Internal Revenue...
One of the most problematic areas of income tax law has been the excludability of various employee f...
This commentary considers one of the least important issues in tax law: whether the value of meals a...
The 2017 Tax Cut and Jobs Act significantly revised long-standing rules regarding the tax treatment ...
Before discussing the application of the 1954 Internal Revenue Code with regard to the taxability of...
For all practical purposes, the Constitution prescribes only one limit on the federal government\u27...
The issue of which in-kind benefits should be taxed and how these benefits should be valued have con...
Whether income earned by an incorporated personal service business is taxable to the individual or t...
The authors speculate how a court should deal with a tax matter that implicates the right to equalit...
An overview of the income tax regime and revenue law in New Zealand. Article by Bernard Robertson, e...
Proposed Illinois regulations reject the traditional interpretation of the provisions of the Uniform...
The Department of the Treasury has recently issued a discussion draft of the first comprehensive reg...
This Essay seeks to demonstrate that the interpretive use of standards in applying provisions of the...
The Internal Revenue Service recently provided guidance for determining whether a technical service ...
Employers frequently not only expect but require performance of duties by employees beyond a nine to...