(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
The Constitutionality of a National Wealth Tax
Dawn E. Johnsen and Walter E. Dellinger - Indiana Law Journal
Section 4968 and Taxing All Charitable Endowments: A Critique and Proposal
Edward A. Zelinsky - Virginia Tax Review
Basis of Grantor Trust Assets Before the Grantor's Death
Jeffrey Pennell - SSRN
Reid K. Weisbord and David Horton - Duke Law Journal
Coming to Grips With the New Charitable Gift Substantiation Regs
Jonathan Tidd - Trusts & Estates
Marriage Penalty/Bonus Calculator
A couple pays a “marriage penalty” if the partners pay more income tax as a married couple than they would pay as unmarried individuals. Conversely, the couple receives a “marriage bonus” if the partners pay less income tax as a married couple than they would pay as unmarried individuals. This calculator from the Tax Policy Center lets you create specific situations to see whether a married couple would pay a tax penalty or receive a tax bonus.
National Taxpayer Advocate 2018 Report to Congress
The National Taxpayer Advocate delivers this report directly to the tax-writing committees in Congress (the House Committee on Ways and Means and the Senate Committee on Finance), with no prior review by the IRS Commissioner, the Secretary of the Treasury, or the Office of Management and Budget. February, 2019.
2018 Voluntary Support of Education Survey -- CASE
The Council for the Advancement and Support of Education (CASE) estimates that colleges and universities in the U.S. raised $46.73 billion during the 2018 academic fiscal year, 7.2 percent more than in 2017 and the highest amount ever raised.
Benefits Planner -- Social Security Administration
Use these planners to help you better understand your Social Security protection as you plan for your financial future. Then choose a benefit calculator to get estimates of benefits you and your family may be eligible for.
Protecting Personal Information: A Guide for Business -- FTC
From the Federal Trade Commission, practical tips for business on creating and implementing a plan for safeguarding personal information.