Friday, May 18, 2012

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From the category archives:

Tax Planning

Have you been following all the changes the U.S. tax code has seen this decade? How about the tax bill passed late last year that expanded breaks for families facing the alternative minimum tax? Got a kid in college? Have you used the “Tuition and Fees” deduction that lets you deduct as much as $4,000 [...]

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Jason Quinn (J.D. 2009, George Mason) has published Comment, Being Punished for Obeying the Rules: Corporate Tax Planning and the Overly Broad Economic Substance Doctrine, 15 Geo. Mason L. Rev. 1041 (2008).  Here is the Conclusion:
As the use of prepackaged corporate tax planning has wound its way through the judicial system, the appellate bias against [...]

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