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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.

Author: Malamud, Richard B.
Publisher: Virginia Tax Review
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1996
United States, Analysis, Taxation, Economic aspects, Husband and wife, Husband-wife relations, Allocation (Taxation), Tax allocation, Joint tax returns

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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.

Author: Brooks, Geraldine
Publisher: ALM Media, Inc.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1995
Interpretation and construction, Marriage law, Islamic law

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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.

Author: Singer, Joel
Publisher: American Bar Association
Publication Name: ABA Journal
Subject: Law
ISSN: 0747-0088
Year: 2001
Middle East, Political aspects, Israel-Arab conflicts, Arab-Israeli conflicts

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