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Harvard Law Review Topics

Taxation

Taxation Article

Tax Limits and the Future of Local Democracy

Vol. 133 No. 6 April 2020 Property tax limits are state-level laws that place caps on local governments’ tax rates and revenue. These statutory limits, which put pressure on already...
  • Ariel Jurow Kleiman
Taxation Recent Case

Illinois Tool Works Inc. v. Commissioner

Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries.

Vol. 132 No. 8 June 2019
Preemption Recent Case

Self-Insurance Institute of America, Inc. v. Snyder

Sixth Circuit Holds that ERISA Does Not Preempt Michigan Medicaid Tax Law.

Vol. 130 No. 5 March 2017
Taxation Recent Case

Olive v. Commissioner

Ninth Circuit Holds Medical Marijuana Dispensary Ineligible for Federal Tax Deductions.

Vol. 129 No. 5 March 2016
Taxation Leading Case

Comptroller of the Treasury of Maryland v. Wynne

Vol. 129 No. 1 November 2015 The states’ power to tax, the Supreme Court has long held, is restricted by the dormant commerce clause. As a part of the Commerce...
Taxation Note

Importing a Trade or Business Limitation into ยง 2036: Toward a Regulatory Solution to FLP-Driven Transfer Tax Avoidance

Vol. 126 No. 5 March 2013
Taxation Note

Taxing Partnership Profits Interests: The Carried Interest Problem

Vol. 124 No. 7 May 2011
Administrative Law Recent Case

Intermountain Insurance Service of Vail, LLC v. Commissioner

Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History.

Vol. 124 No. 4 February 2011
Constitutional Law Leading Case

Department of Revenue of Kentucky v. Davis

Vol. 122 No. 1 November 2008
Corporate Law Note

Taxing Private Equity Carried Interest Using an Incentive Stock Option Analogy

Vol. 121 No. 3 January 2008
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