Browsing Law School by Subject "Campaign funds -- Law and legislation -- United States"
Now showing items 1-4 of 4
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The Changing Meaning of "Gift": An Analysis of the Tax Court's Decision in "Carson v. Commissioner" (Vanderbilt Law Review, 1979)The complexity of detail that characterizes the Internal Revenue Code (Code) has been the subject of intense criticism and only faint praise. Yet, one of the more striking anomalies of the Code is that its often suffocating ...
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(Green Bag 2d, 2010)Citizens United v. Election Commission held that, like human citizens, corporations can exercise their right to free speech by spending as much money as they like trying to influence elections. This article does not attack ...
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(Columbia Law Review, 2014)The Supreme Court’s decision in Citizens United v. FEC is widely considered a major roadblock for campaign finance reform, and particularly for limiting third party spending in federal elections. In response to the decision, ...
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(Virginia Law Review, 1979)This article first explores the development of the de facto system of tax exemption and identifies the tensions that led to its demise. The analysis then details the substitution of a statutory structure in place of the ...