10 research outputs found

    A Whirlwind Tour of the Internal Revenue Code\u27s At-Risk and Passive Activity Loss Rules

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    After providing a glimpse at the historical computation of business operating profit or loss, the authors describe the use of tax shelters as well as legislative responses to them. The authors examine the at-risk and passive activity loss rules, detailing the scope of these rules and offering guidance in the computation of deductions and losses

    Brief of \u3ci\u3eAmici Curiae\u3c/i\u3e Law Professors and Economists in Support of Petitioner in \u3ci\u3eSouth Dakota v. Wayfair, Inc., et al.\u3c/i\u3e

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    Amici are professors of tax law and economics at universities across the United States. As scholars and teachers, they have considered the economic consequences of this Court’s decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), and have concluded that Quill’s dormant Commerce Clause holding should be overruled. Amici join this brief solely on their own behalf and not as representatives of their universities. A full list of amici appears in Appendix A

    Sorbents for CO2 capture from flue gas—aspects from materials and theoretical chemistry

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    Fate and Effects of the Surfactant Sodium Dodecyl Sulfate

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