Friday, April 26, 2019
Tax Prof presentations at the J. Nelson Young Tax Institute at North Carolina (agenda):
Cassady Brewer (Georgia State) & Bruce McGovern (South Texas), Recent Federal Income Tax Developments:
Recent Federal Income Tax Developments This session highlights significant court decisions, rulings, and statutory and regulatory federal income tax developments affecting taxpayers over the past twelve months.
Lawrence Zelenak (Duke), Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax:
Presenter Lawrence Zelenak will review the early development of the federal income tax, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. Topics covered will include the income tax treatment of marriage, capital gains and losses, charitable contributions, homeownership, and withholding. In many areas the early decisions made by Congress and the Treasury continue to define the contours of the federal income tax more than a century later.