Allocation of the joint return marriage penalty and bonus
Article Abstract:
Allocating income tax liability may be warranted for married couples filing jointly that live in separate property states or live in community property states but have substantial separate property, but tax case law provides little guidance. Allocations based on tax liability appear to be the most equitable and fair, but the joint return marriage penalty and marriage bonus complicate these allocations. Tax items such as deductions and credits provide additional challenges for tax professionals attempting to allocate tax liabilities for spouses with separate income streams.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1996
User Contributions:
Comment about this article or add new information about this topic:
Islamic marriage law
Article Abstract:
Sigheh is a Shiite Islamic contract of temporary marriage. A cleric sanctions the union, usually entered into for reasons of sex but sometimes with other motives as well. Women who consent to sigheh are usually from the lower classes. Other reasons for sigheh include infertility problems and the fact that this is the only way for Shiite men to marry non-Muslim women. Shiites believe Muhammad allowed sigheh.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
No Palestinian 'return' to Israel
Article Abstract:
A response and critique of the ABA Journal Dec 2000 article advocating the Palestinian refugees' right of return to their former homes in Israel is given. Supporters of the right of return see this as a code word for the destruction of Israel and also speak inconsistently with a fundamental premise of the Oslo Agreements.
Publication Name: ABA Journal
Subject: Law
ISSN: 0747-0088
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The regulation of groups: the influence of legal and nonlegal sanctions on collective action. Ambiguous quality changes from taxes and legal rules
- Abstracts: Accident compensation in the UK. Accident recording and analysis. Revenue agrees new compensation scheme after record WRULD payout
- Abstracts: Stalking: a review of the literature and direction for the future. The stadium gambit and local economic development
- Abstracts: Derivatives and dialectics: the evolution of the Chinese futures market. Canada's 2005 Federal Budget: moderate tax relief delivered under maximum pressure
- Abstracts: Wrong balance? Missile attacks send the wrong message. Internet gambling: impossible to stop, wrong to outlaw