Legal technology
Article Abstract:
A panel of 14 technology experts discuss the top 10 questions concerning law-office technology in 1998. The panelists disagree as to which application will be the most important to the law industry. The choices vary from voice recognition to Web-based legal applications. The key technologies for 1998 are expected to be electronic filing, voice recognition, new primary domain names, intranets, remote access and cheaper PCs. Overrated technologies include push technology, Digital Video Discs, CD-ROM, Palmtop PCs, groupware and Microsoft's Intellisense technology. Other discussion topics include underrated technologies, legal computing myths, lawyers and the Internet, electronic research, needed improvements in legal computing, desktop standards and ways to improve a law firm's bottom line through the use of technology.
Publication Name: Law Office Computing
Subject: Law
ISSN: 1055-128X
Year: 1998
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Critique of current congressional capital gains contentions
Article Abstract:
The 50% capital gains tax exclusion included in the Contract with America Tax Relief Act of 1995, passed by the US House of Representatives, should not be enacted because it is regressive and would not promote investment. Capital gains earned by taxpayers in the bottom 95% percent of income are primarily the result of inflation, but capital gains earned by high-income families are primarily real gains. Taxing each group equally has regressive effects. If it were politically feasible, a better alternative would be to index gains for inflation.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1995
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The legal authority of the Department of the Treasury to promulgate a regulation providing for indexation of capital gains
Article Abstract:
The Treasury Dept could reinterpret 'cost' in the IRC provisions governing capital gains to allow indexation for inflation. The courts are required to defer to the agency's interpretation as long as it is plausible and reasonable. Furthermore, the current system is inequitable since it treats as taxable income increases due to inflation which add nothing to actual wealth. However, the Justice Dept's Office of Legal Counsel has issued a memorandum which concludes that the Treasury Dept does not have legal authority to make such a change.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1993
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