Browsing Pareja, Sergio by Title
Now showing items 2-5 of 5
Under 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 ...
This blog post summarizes a recent article by Reid Kress Weisbord, Trust Term Extension, 67 Fla. L. Rev. 73 (2015).
[2009-01-29] Sales Gone Wild: Will the FTC's Business Opportunity Rule Put an End to Pyramid Marketing Schemes? This article analyzes the anticipated effect of the FTC's Business Opportunity Rule on pyramid marketing schemes. Pyramid marketing schemes consistently rank in the top ten lists of consumer complaints received by the FTC ...
[2009-01-29] Taxation Without Liquidation: Rethinking "Ability to Pay" This Article proposes a novel way to tax wealth transfers. Specifically, it suggests that we divide all assets transferred by gift or bequest into two classes--illiquid assets and liquid assets. The recipient should include ...