Add to ORKGTax law has just not been the same since January 2011. Did Congress pass earthshaking legislation affecting the Internal Revenue Code? Did the IRS dramatically change regulations? If only it were that exciting. Instead, eight jurists sitting at One First Street in our nation’s capital transformed tax law in a less bloody, but no less profound, way. The thought must have gone through many a tax mind – is tax exceptionalism dead
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...
This paper examines the arguments found in what has become known as the anti-tax exceptionalism lite...
Some tax laws are worse than others. The 1986 Tax Reform Act is generally considered one of the best...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
The attitude—common among tax professionals—that tax is special (mostly because of its supposedly un...
This Article argues that it is misleading to declare the death of tax exceptionalism and that struct...
Traditional perceptions of tax exceptionalism from administrativ–law doctrines and requirements have...
How administrative law applies to tax rulemaking is an open and contested question. The resolution o...
More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike ...
For over four decades there have been unrelenting calls to make the tax code “fair, simple, and effi...
The evolution of today\u27s Internal Revenue Code, which began with the mere embryo that Congress cr...
Many courts and academics critique existing tax exceptionalism or the ability of the federal income ...
In 1986, the Internal Revenue Code (“Tax Code”) was comprehensively revised for the first time in ov...
Benjamin Franklin once said, “The only two certainties in life are death and taxes.” This infamous s...
Death and taxes. For the first two centuries of American democracy, the former has been the province...
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...
This paper examines the arguments found in what has become known as the anti-tax exceptionalism lite...
Some tax laws are worse than others. The 1986 Tax Reform Act is generally considered one of the best...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
The attitude—common among tax professionals—that tax is special (mostly because of its supposedly un...
This Article argues that it is misleading to declare the death of tax exceptionalism and that struct...
Traditional perceptions of tax exceptionalism from administrativ–law doctrines and requirements have...
How administrative law applies to tax rulemaking is an open and contested question. The resolution o...
More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike ...
For over four decades there have been unrelenting calls to make the tax code “fair, simple, and effi...
The evolution of today\u27s Internal Revenue Code, which began with the mere embryo that Congress cr...
Many courts and academics critique existing tax exceptionalism or the ability of the federal income ...
In 1986, the Internal Revenue Code (“Tax Code”) was comprehensively revised for the first time in ov...
Benjamin Franklin once said, “The only two certainties in life are death and taxes.” This infamous s...
Death and taxes. For the first two centuries of American democracy, the former has been the province...
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...
This paper examines the arguments found in what has become known as the anti-tax exceptionalism lite...
Some tax laws are worse than others. The 1986 Tax Reform Act is generally considered one of the best...