This outline covers significant developments in federal income taxation along with related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and advisors within a broad range...

A private ordering regime has developed within the payment card industry to define appropriate security practices and to monitor compliance by network participants. Market demands for trustworthy systems upon which consumers and merchants could rely provide incentives for security, which the...

This article addresses an important public issue ? retirement security ? for self-employed small business owners. Although some in this cohort enjoy conspicuous affluence, many self-employed people ? such as shopkeepers, farmers, restaurateurs, and building contractors ? have modest incomes....

COVID-19 has changed the way we live and work. Social distancing has been foisted upon us to contain the contagion and protect the most vulnerable. We are learning to work apart, moving the locus of our activities form offices and other public gathering spaces and into our homes. Technologies...

This article examines the framework of the Agreement for Sanitary and Phytosanitary Measures (SPS Agreement) and assesses its impacts on domestic autonomy and authority in matters of food and environmental safety. The direct impact of the SPS Agreement appears quite limited, as only a few cases...

In recent years, the payment card industry has dealt with the matter of consumer liability for unauthorized charges. However, risks to consumers from identity theft and related use of personal data present new challenges for cardholders and those who profit from their usage, including merchants,...

This outline provides a survey of selected income tax issues affecting decedents and their families. In a tax system based on voluntary self-assessment, filing a tax return has obvious significance. But age and infirmity may affect the practical ability to comply; death even moreso. Marriage...

Intro -- Contents -- Figures -- Tables -- 1. A Brief History of Gambling in America -- 2. Casino Expansion in the United States -- 3. Tax Revenues from Casinos -- 4. Casinos as Economic Development Tools -- 5. Social Costs -- 6. Regulating Gambling - An Introduction -- 7. Casino Regulation in...