The US retirement income security system is often referred to a threelegged stool,'with the
three legs consisting of (1) Social Security, 2 (2) employment-based pensions, 3 and (3) …

How to allocate a partnership's tax items is the most fundamental issue in subchapter K of
the Code,'which governs the taxation of partnerships. 2 One could envision a purely elective …

In their 2003 Harvard Law Review article, Ronald Gilson and David Schizer argued that
founders' stock-the shares that founders of startup companies receive-is tax …

Politics constrains the federal taxing power, of course: a candidate's promise to raise taxes
across the board is generally thought to be political suicide, as is breaching a promise not to …

To increase tax revenues, policymakers have two general options: they can raise tax rates or
broaden the tax base. Economists prefer the latter option because it will be less …

For more than sixty years, tax scholars have recognized conditions under which the
government ceases to be a mere taxing entity-imposing a rate of tax on a business's profits …

This Article addresses the federal tax concerns ofpersonal injury plain-tiffs and the lawyers
who represent them, typically on a contingencyfee basis. It explains when plaintiffs' …

Third-party funding of legal claims is becoming more common, and increasingly more
controversial. Whether in the legislative arena or in the courts, the fight over whether and …

The cash method of accounting is a popular tax accounting method that is used by most
individuals and many small business entities. Under the cash method, generally taxpayers …