Parent Categories
Taxation
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Saving the Income Tax: An Agenda for Research
January 25, 2024
Daniel Halperin, Saving the Income Tax: An Agenda for Research, 24 Ohio N.U. L. Rev. 493 (1998).
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Assumption of Contingent Liabilities on Sale of a Business
January 25, 2024
Daniel Halperin, Assumption of Contingent Liabilities on Sale of a Business, 2 Fla. Tax Rev. 673 (1996).
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Daniel Halperin, Valuing Personal Consumption: Cost Versus Value and the Impact of Insurance, 1 Fla. Tax Rev. 1 (1992).
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2009 Erwin N. Griswold Lecture before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral
January 25, 2024
Daniel Halperin, 2009 Erwin N. Griswold Lecture before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral, 62 Tax Law. 535 (2009).
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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).
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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).
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Choice of Entity: A Conceptual Approach
January 25, 2024
Daniel Halperin, Choice of Entity: A Conceptual Approach, 159 Tax Notes 1601 (2018).
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Corporate Tax Reform – the issues and the choices
January 25, 2024
Daniel I. Halperin, Corporate Tax Reform – the issues and the choices, 154 Tax Notes 705 (2017).
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Daniel I. Halperin, Does Tax Exemption for Charitable Endowments Subsidize Excessive Accumulation? (June 10, 2008).
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Daniel I. Halperin, The Unrelated Business Income Tax and Payments from Controlled Entities, Tax Notes, Dec. 12, 2005, at 1443.
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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.
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Daniel Halperin, Employer-Based Retirement Income — the Ideal, the Possible, and the Reality, 11 Elder L.J. 37 (2003).
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Income Taxation of Mutual Nonprofits
January 25, 2024
Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).
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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).
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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…
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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).
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Daniel Halperin, Incentives for Conservation Easements: The Charitable Deduction or a Better Way, 74 Law & Contemp. Probs. 29 (2011).
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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…
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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).
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Business Deduction for Personal Living Expenses: A Uniform Approach to an Unsolved Problem
January 25, 2024
Daniel I. Halperin, Business Deduction for Personal Living Expenses: A Uniform Approach to an Unsolved Problem, 122 U. Pa. L. Rev. 859 (1974).
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Fifty Years of Pension Law
January 25, 2024
Daniel I. Halperin, Fifty Years of Pension Law, 6 Drexel L. Rev. 503 (2014).