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2018 Tannenwald Tax Writing Competition

Wednesday, November 22, 2017

2018 Tannenwald Tax Writing Competition

The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2018 Tannenwald Tax Writing Competition:

Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to legal scholarship of the highest quality, the Tannenwald Writing Competition is open to all full- or part-time law school students, undergraduate or graduate.

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Senate Bill Contains Three Spring-Loaded Tax Increases On Multinationals Beginning In 2025 If Economy Lags

Wednesday, November 22, 2017

Senate Bill Contains Three Spring-Loaded Tax Increases On Multinationals Beginning In 2025 If Economy Lags

Bloomberg:  ‘Future Tax Traps’ Lurk for Multinationals in Senate’s Proposal, by Lynnley Browning:

Senate Republicans tucked some multibillion-dollar tax increases for corporations into the 515-page tax bill they released this week — spring-loaded hikes that would begin after 2024 if the economy doesn’t grow as fast as GOP lawmakers have promised.

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SLGS Will Soon Be Unavailable For Subscription

Are we having fun yet?

To add further stress to the advance refunding issues that everyone is scrambling to close by the end of the year, subscriptions for SLGS  will not be available on or after December 8, if not earlier.

The most recent suspension of the application of the federal debt ceiling expires on December 8, and Congressional leaders have said that Congress will not vote this December either to extend the suspension of the application of the debt ceiling or to increase the ceiling.  Instead, Congress will rely on the Treasury’s use of “extraordinary measures” to defer having to deal with the debt ceiling.… Read more

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Williamson Presents Why Americans Are Proud To Pay Taxes Today At Columbia

Tuesday, November 21, 2017

Williamson Presents Why Americans Are Proud To Pay Taxes Today at Columbia

Vanessa S. Williamson (Brookings Institution) presents Read My Lips: Why Americans Are Proud to Pay Taxes (Princeton University Press 2017) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium Series hosted by Alex Raskolnikov and Wojciech Kopczuk:

Conventional wisdom holds that Americans hate taxes.

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Who Gets A Tax Cut Under The Amended Senate Tax Cuts And Jobs Act?

Last week, Senator Orrin Hatch (R-UT) released modifications to the “Chairman’s Mark” to the Senate’s version of the Tax Cuts and Jobs Act. The amendment slightly tweaked ordinary brackets and rates from the original proposal, substantially increased the child tax credit from the proposed $1,650 to $2,000 per qualifying child, and made many individual provisions temporary.… Read more

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