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dc.contributor.authorPareja, Sergio
dc.date.accessioned2011-06-08T17:06:56Z
dc.date.available2011-06-08T17:06:56Z
dc.date.issued2010
dc.identifier.citation59 Cath. U. L. Rev. 785 (2010)en_US
dc.identifier.urihttp://hdl.handle.net/1928/12661
dc.description.abstractUnder current law, all true barter transactions, such as babysitting cooperatives, create taxable income. Although the IRS often fails to catch unreported transactions, lawyers and accountants have an ethical duty to advise clients to report these taxable transactions on their income tax returns. This article proposes that Congress change the law to generally exclude barter transactions from income when they do not rise to the level of being a trade or business of the taxpayer. This simple change to the law will allow communities to work together without worrying about tax disincentives for doing so.en_US
dc.language.isoen_USen_US
dc.publisherCatholic University of America Pressen_US
dc.titleIt Taxes a Village: The Problem with Routinely Taxing Barter Transactionsen_US
dc.typeArticleen_US


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