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Tax accounting periods and accounting methods for farmers
Edward A. Morse, Tax Accounting Periods and Accounting Methods for Farmers, in LexisNexis Tax Advisor -- Federal Topical, ch. 1N:4 (2007-2009).
Taxation of political contributions
Edward J. Birmingham & Patrick J. Peartree, Taxation of Political Contributions, 7 Creighton L. Rev. 554 (1974).
Nebraska inheritance and estate taxes
Edward J. Birmingham, Nebraska Inheritance and Estate Taxes, 2 Creighton L. Rev. 284 (1969), reprinted in Nebraska Probate Manual (Neb. Continuing Legal Educ. ed., 1971).
Semper reformanda: A primer on tax reform
Edward A. Morse, Semper Reformanda: A Primer on Tax Reform, Creighton Law., Spring 2006, at 10.
Reflections on the Rule of Law and clear reflection of income: What constrains discretion?
Edward A. Morse, Reflections on the Rule of Law and Clear Reflection of Income: What Constrains Discretion?, 8 Cornell J.L. & Pub. Pol'y 445 (1999).
This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...
Demystifying LIFO: Towards simplification of inflation-adjusted inventory valuation
Edward A. Morse, Demystifying LIFO: Towards Simplification of Inflation-Adjusted Inventory Valuation, 2 Fla. Tax Rev. 559 (1995).
State taxation of Internet commerce: something new under the sun?
Edward A. Morse, State Taxation of Internet Commerce: Something New Under the Sun?, 30 Creighton L. Rev. 1113 (1997).
Income averaging: Planning options for eligible taxpayers
Edward A. Morse, Income Averaging: Planning Options for Eligible Taxpayers, 22 J. Tax'n Investments 303 (2005).
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...
Tax planning for closely held businesses in light of the rate reductions in the JGTRRA of 2003
Edward A. Morse, Tax Planning for Closely Held Businesses in Light of the Rate Reductions in the JGTRRA of 2003, Neb. Law, Mar. 2004, at 5.
Rendering unto Caesar: Selected tax issues affecting clergy and churches
Edward A. Morse, Rendering unto Caesar: Selected Tax Issues Affecting Clergy and Churches, in The 1996 Law Day for the Clergy (Creighton Univ. Sch. of Law, ed. 1996).