Browsing by Author "Halperin, Daniel"
Now showing items 1-9 of 9
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Business Deduction for Personal Living Expenses: A Uniform Approach to an Unsolved Problem
Halperin, Daniel I. (University of Pennsylvania, 1974) -
Capital Gains and Ordinary Deductions: Negative Income Tax for the Wealthy
Halperin, Daniel I. (The Boston College Law School, 1971) -
Deferred Compensation Revisited
Halperin, Daniel I.; Yale, Ethan (Tax Analysts and Advocates, 2007)The tax rules governing deferred compensation, codified at section 409A, are harsh and complex. The rules are focused on the least important policy considerations and overlook the most important. Professors Halperin and ... -
Fifty Years of Pension Law
Halperin, Daniel I. (Drexel University Earle Mack School of Law, 2014)I have been involved in pension law and policy for more than fifty years as a private practitioner, as a government official, as a professor, as a board member of the Pension Rights Center, and as an author of more than a ... -
Fun and Games with the Roth IRA
Halperin, Daniel I. (Tax Analysts and Advocate, 2006) -
Incentives for Conservation Easements: The Charitable Deduction or a Better Way
Halperin, Daniel I. (Duke University School of Law, 2011)Halperin talks about tax-policy concerns relating to the charitable deduction for conservation easement donations. The conflict of interest between charity and other owners raises a concern that the charitable deduction ... -
Income Taxation of Mutual Nonprofits
Halperin, Daniel I. (Warren, Gorham & Lamont, 2006)Section 501 of the IRC exempts at least twenty-eight categories of nonprofit entities from income tax. Most attention is paid to Section 501(c)(3). Many of the organizations exempt from income tax under Section 501(c), ... -
Rethinking the Advantage of Tax Deferral
Halperin, Daniel I. (Section on Taxation, American Bar Association, 2009) -
Understanding Income Tax Deferral
Halperin, Daniel I.; Warren, Alvin Clifford (New York University School of Law, 2014)The goal of this brief note is to clarify the role of deferral in income taxation by introducing a distinction between pure deferral and counterparty deferral. Pure deferral (such as a current deduction for a capital ...