Now showing items 1-4 of 4
From De Facto to Statutory Exemption: An Analysis of the Evolution of Legislative Policy Regarding the Federal Taxation of Campaign Finance
(Virginia Law Review, 1979)
This article first explores the development of the de facto system of tax exemption and identifies the tensions that led to its demise. The analysis then details the substitution of a statutory structure in place of the ...
Wealth Effects and Earnings Premiums for Job Hazards
(The Review of Economics and Statistics, 1978)
DAM Smith (1937) observed that "the whole of the advantages and disadvantages of the different employments of labor and stock must, in the same neighborhood, be either perfectly equal or continually tending to equality." ...
The Changing Meaning of "Gift": An Analysis of the Tax Court's Decision in "Carson v. Commissioner"
(Vanderbilt Law Review, 1979)
The complexity of detail that characterizes the Internal Revenue Code (Code) has been the subject of intense criticism and only faint praise. Yet, one of the more striking anomalies of the Code is that its often suffocating ...
Father and Mother Know Best: Defining the Liability of Physicians for Inadequate Genetic Counseling
(Yale Law Journal, 1978)
Although genetic disorders have been recognized for centuries, recent advances in the study of human genetics often permit accurate determination of the risk that parents will have genetically defective children.' When ...