The ABA Tax Section Teaching Taxation Committee hosted a panel on promoting diversity in tax, as part of the ABA Tax Section Fall 2021 Meeting. This document is the panel organizer’s and presenters’ slides for Promoting Diversity, Equity, and Inclusion in Tax: Ideas and Resources to Mentor...

Some characteristics of gross income -- Problems of timing -- Personal deductions and credits -- Deductions for the costs of earning income -- Mixed personal and business expenditures -- Income shifting -- Capital gains and losses -- Sample examinations -- Table of Internal Revenue Code sections...

As the prevalence of obesity has increased in the United States, public health advocates have proposed various government interventions to reduce obesity-related illness, disability, and deaths. Nowhere has the anti-obesity public health campaign been more proactive than at the local level in...

This Article critiques the startling arguments made by the Internal Revenue Service (“IRS”) in O’Donnabhain v. Commissioner, a case in which the issue was whether a person diagnosed with gender identity disorder (“GID”) could take a federal tax deduction for the costs of male-to-female...

The 2003 dividend tax cut is scheduled to expire in 2010, but President Bush continues to urge Congress to make it permanent. President Bush argues that the dividend tax cut promotes long-term economic growth, stimulates the economy, makes the tax system fairer, provides a steady source of...

A prominent tax reform proposal made by Michael Graetz in 2008 would replace much of the federal income tax with a Value Added Tax (VAT), a new consumption tax. If enacted, low-income and middle-income Americans would file 120 million fewer federal income tax returns annually. The Plan would...