News and information useful to Cleveland-Marshall College of Law students, faculty and staff.

Tax Implications of the Affordable Care Act

If you are researching the tax implications of the PPACA, one starting place is the IRS’s Affordable Care Act (ACA) Tax Provisions page. This page has information for individuals filing tax returns, as well as documentation for employers, insurers, and tax-exempt organizations. The page’s news section keeps you up-to-date on changes and deadlines.

If you want a scholarly review of taxation under the PPACA, these recent journal articles discuss various issues. For help finding more articles, have a look at our guide Finding Articles in Law Reviews and Journals.

  • A Gap in the Affordable Care Act: Will Tax Credits Be Available for Insurance Purchased Through Federal Exchanges? 66 Vand. L. Rev. 1259 (2013).
  • Taxation without Representation: The Illegal IRS Rule to Expand Tax Credits under the PPACA 23 Health Matrix 119 (2013).
  • Closing the Gaps and Loopholes: Analyzing Tax Exemption of Non-Profit Hospital Joint Ventures after the Affordable Care Act 39 Am. J.L. & Med. 671 (2013).
  • Two Federally Subsidized Health Insurance Programs Are One Too Many: Reconsidering the Federal Income Tax Exclusion for Employer-Provided Health Insurance in Light of the Patient Protection and Affordable Care Act 54 B.C. L. Rev. 2047 (2013).

Worldwide Survey of Inheritance Taxes

Tax law students, practitioners and scholars may want to have a look at Barbara R. Hauser’s recent article in the November issue of Trusts & Estates [Find it] magazine on Death Taxes Around the World in 2013. She reviews 45 countries from Argentina to Zimbabwe, noting whether they have an inheritance tax, and providing basic details. Our research guide on Estates and Trusts can help you locate more information on key treatises, restatements, statutes, and journal articles on the topic.

This Just In: More Oil and Gas Law Resources

Oil and gas law : a legal research guide / by Lauren E. Schroeder  will help you find relevant statutes, cases, regulations, agency materials and secondary sources for research in the growing area of oil and gas law.  The book focuses on domestic oil and gas law, but also covers sources related to oil pollution and introductory information on international oil and gas law research.

BNA Tax Management Portfolios  are accessible remotely and in the law school to law students and faculty as part of the library’s BNA databases.  Several of these address taxation issues in the oil and gas industry, including:

(While the BNA Tax Managment Portfolios are not new to the library, they are definitely worth pointing out.)

For more oil and gas resources in the library, see our prior post This Just In: Energy Law in a Nutshell (Plus other oil and gas law resources) .

2012 Nutshells Arrive

Just like with car buying, you can preview next year’s models even before the calendar year is out. Here’s a list of 2012 nutshells we’ve received so far. We’re favoring the sleek, internationally-themed models. More, of course, to come.

Tax Procedure and Tax Fraud in a Nutshell [KF6324 .Z9 M67 2012]

NAFTA and Free Trade in the Americas in a Nutshell [KDZ944 .F653 2012]

International Environmental Law in a Nutshell [K3585.6 .G87 2012]

Federal Income Taxation of Individuals in a Nutshell [KF6369.3 .M3 2012]

You can check out copies from AO66. Second copies in Reference.

Tax Students: BNA’s U.S. Tax Overview and Quick Answers Can Help

Whether you are taking personal income tax, corporate tax or estate tax, BNA’s U.S. Tax Overview can help.  It is an easy to understand outline of U.S. federal tax law written by law professors.  It even covers U.S. international taxation.  Students can run a keyword search for a particular concept, or drill down the outline to find what they need.

BNA’s Tax and Accounting Center also offers Fast Answers for federal tax.  Fast Answers can be searched by keyword, or you can look at a list of topics (gross income, deductions, credits, etc.)  and subtopics (eg. for gross income: assignment of income, claim of right doctrine, discharge of indebtedness, etc.) and the Frequently Asked Questions for each subtopic.  Fast Answers are brief and written in clear language.

When you are off campus, you will need to enter your name, CSU Id and Scholar PIN to access these databases.