Child Categories
Tax Policy
-
No Basis Step-Up for Marketable Securities With No Tax at Death
January 25, 2024
Daniel I. Halperin, No Basis Step-Up for Marketable Securities With No Tax at Death, TaxNotes.com (Mar. 31, 2021).
-
The Tax Exemption Under I.R.C. § 501(C)(4)
January 25, 2024
Daniel Halperin, The Tax Exemption Under I.R.C. § 501(C)(4), 21 N.Y.U. J. Legis. & Pub. Pol’y 519 (2018).
-
Daniel I. Halperin, The Unrelated Business Income Tax and Payments from Controlled Entities, Tax Notes, Dec. 12, 2005, at 1443.
-
A Better Way to Encourage Gifts of Conservation Easements
January 25, 2024
Daniel I. Halperin, A Better Way to Encourage Gifts of Conservation Easements, Tax Notes, July 16, 2012, at 307.
-
Daniel Halperin, Employer-Based Retirement Income — the Ideal, the Possible, and the Reality, 11 Elder L.J. 37 (2003).
-
Income Taxation of Mutual Nonprofits
January 25, 2024
Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).
-
A Capital Gains Preference Is Not EVEN a Second-Best Solution
January 25, 2024
Daniel Halperin, Commentary, A Capital Gains Preference Is Not EVEN a Second-Best Solution, 48 Tax L. Rev. 381 (1993).
-
Ensuring Retirement Income for All Workers
January 25, 2024
Daniel I. Halperin & Alicia H. Munnell, Ensuring Retirement Income for All Workers, in The Evolving Pension System: Trends, Effects, and Proposals for Reform 155…
-
A Charitable Contribution of Appreciated Property and the Realization of Built-in Gains
January 25, 2024
Daniel Halperin, A Charitable Contribution of Appreciated Property and the Realization of Built-in Gains, 56 Tax L. Rev. 1 (2002).
-
Daniel Halperin, Incentives for Conservation Easements: The Charitable Deduction or a Better Way, 74 Law & Contemp. Probs. 29 (2011).
-
Special Tax Treatment for Employer-Based Retirement Programs: Is It “Still” Viable as a Means of Increasing Retirement Income? Should It Continue?
January 25, 2024
Daniel I. Halperin, Special Tax Treatment for Employer-Based Retirement Programs: Is It “Still” Viable as a Means of Increasing Retirement Income? Should It Continue? 49…
-
Corporate Rate Reduction and Fairness to Passthrough Entities
January 25, 2024
Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).
-
Fifty Years of Pension Law
January 25, 2024
Daniel I. Halperin, Fifty Years of Pension Law, 6 Drexel L. Rev. 503 (2014).
-
Retirement Income Security After the Fall
January 25, 2024
Daniel Halperin, Retirement Income Security After the Fall, in New York University Review of Employee Benefits and Executive Compensation 11-1 (Alvin D. Lurie ed., 2009).
-
Interest in Disguise: Taxing the “Time Value of Money”
January 25, 2024
Daniel I. Halperin, Interest in Disguise: Taxing the “Time Value of Money”, 95 Yale L.J. 506 (1986).
-
Is Income Tax Exemption for Charities a Subsidy?
January 25, 2024
Daniel Halperin, Is Income Tax Exemption for Charities a Subsidy?, 64 Tax L. Rev. 283 (2011).
-
Deferred Compensation Revisited
January 25, 2024
Daniel Halperin & Ethan Yale, Deferred Compensation Revisited, 114 Tax Notes 939 (2007).
-
Exit
January 25, 2024
Charles Fried, Exit, New Republic, Oct. 31, 1983, at 10.
-
The Borders of Freedom — Exit
January 25, 2024
Charles Fried, The Borders of Freedom — Exit, New Republic, Jan. 1, 1983, at 10.
-
Evaluating the Oxford Proposal for a Corporate Cash Flow Tax
January 25, 2024
Alvin C. Warren Jr., Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (2021).
-
Alvin C. Warren, The Deductibility by Individuals of Capital Losses Under the Federal Income Tax, 40 U. Chi. L. Rev. 291 (1973).