This article explores the development of the rules of Maaser Kesafim, the Jewish practice of non-agricultural tithing, and compares the income definition rules found in the halacha to those found in the Internal Revenue Code. The ancient rabbis and those who crafted the Federal tax rules...

The U.S. stands on the precipice of a financial disaster, and Congress has done nothing but bicker. Of course, I refer to the coming day when the undead walk the earth, feasting on the living. A zombie apocalypse will create an urgent need for significant government revenues to protect the...

This article considers two unrelated tax provisions – healthcare Flexible Spending Accounts (FSAs) and the charitable deduction. FSAs permit eligible taxpayers to set income aside tax-free to use for medical expenses. However, these accounts have a “use-it-or-lose-it” feature that...

The Byrd rule, a once-obscure Senate procedural provision, captured the spotlight in December 2017 when it briefly derailed an effort by congressional Republicans to enact the most sweeping tax overhaul in a generation. And while the Byrd rule did not prevent the ultimate passage of the new tax...