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Stanley S. Surrey
Stanley S. Surrey (October 3, 1910 – August 27, 1984) was a United States tax law scholar known as "a dean of the academic tax bar" and "the greatest tax scholar of his generation". Among his notable contributions to the field was the phrase " tax expenditure", which he coined in a 1967 speech to refer to tax breaks that serve as government subsidies unrelated to attempts to accurately measure the tax base. Career Surrey graduated from the City College of New York in 1929 and from Columbia University Law School in 1932. Following graduation, Surrey joined the New Deal administration and worked in the National Recovery Administration in Washington D.C. from 1933 to 1935 and at the National Labor Relations Board from 1935 to 1937. Interrupted by a stint in the Navy, Surrey then served at the Treasury Department until 1947. He then became a law professor at Boalt Hall law school at the University of California at Berkeley. During 1949 and 1950, Surrey was a member of the Ame ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Law
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself. Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. There have been some arguments that consumer law is a better way to engage in large-scale redistribution than tax law because it does not necessitate legislation and can be more efficient, given the complexities of tax law. Major iss ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Harvard Law School
Harvard Law School (Harvard Law or HLS) is the law school of Harvard University, a private research university in Cambridge, Massachusetts. Founded in 1817, it is the oldest continuously operating law school in the United States. Each class in the three-year JD program has approximately 560 students, among the largest of the top 150 ranked law schools in the United States. The first-year class is broken into seven sections of approximately 80 students, who take most first-year classes together. Aside from the JD program, Harvard also awards both LLM and SJD degrees. Harvard's uniquely large class size and prestige have led the law school to graduate a great many distinguished alumni in the judiciary, government, and the business world. According to Harvard Law's 2020 ABA-required disclosures, 99% of 2019 graduates passed the bar exam. The school's graduates accounted for more than one-quarter of all Supreme Court clerks between 2000 and 2010, more than any other law schoo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
City College Of New York Alumni
A city is a human settlement of notable size.Goodall, B. (1987) ''The Penguin Dictionary of Human Geography''. London: Penguin.Kuper, A. and Kuper, J., eds (1996) ''The Social Science Encyclopedia''. 2nd edition. London: Routledge. It can be defined as a permanent and densely settled place with administratively defined boundaries whose members work primarily on non-agricultural tasks. Cities generally have extensive systems for housing, transportation, sanitation, utilities, land use, production of goods, and communication. Their density facilitates interaction between people, government organisations and businesses, sometimes benefiting different parties in the process, such as improving efficiency of goods and service distribution. Historically, city-dwellers have been a small proportion of humanity overall, but following two centuries of unprecedented and rapid urbanization, more than half of the world population now lives in cities, which has had profound consequences for g ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Columbia Law School Alumni
Columbia may refer to: * Columbia (personification), the historical female national personification of the United States, and a poetic name for America Places North America Natural features * Columbia Plateau, a geologic and geographic region in the U.S. Pacific Northwest * Columbia River, in Canada and the United States ** Columbia Bar, a sandbar in the estuary of the Columbia River ** Columbia Country, the region of British Columbia encompassing the northern portion of that river's upper reaches ***Columbia Valley, a region within the Columbia Country ** Columbia Lake, a lake at the head of the Columbia River *** Columbia Wetlands, a protected area near Columbia Lake ** Columbia Slough, along the Columbia watercourse near Portland, Oregon * Glacial Lake Columbia, a proglacial lake in Washington state * Columbia Icefield, in the Canadian Rockies * Columbia Island (District of Columbia), in the Potomac River * Columbia Island (New York), in Long Island Sound Populated places * ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Assistant Secretaries Of The Treasury
A United States Assistant Secretary of the Treasury is one of several positions in the United States Department of the Treasury, serving under the United States Secretary of the Treasury. History According to U.S. statute, there are eight Assistant Secretaries of the Treasury appointed by the President of the United States with the advice and consent of the United States Senate. There are two more Assistant Secretaries (Public Affairs and Management), appointed by the President, which do not require confirmation. Additionally there are two Deputy Under Secretaries of the Treasury (Legislative Affairs, and International Finance and Development) that may also be and typically are designated Assistant Secretaries by the President. Furthermore The Emergency Economic Stabilization Act of 2008 specified that one Assistant Secretary take on a specific role: Assistant Secretary of the Treasury for Financial Stability. This role was abolished in June 2014 with the resignation of Timothy Ma ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Harvard Law Review
The ''Harvard Law Review'' is a law review published by an independent student group at Harvard Law School. According to the ''Journal Citation Reports'', the ''Harvard Law Review''s 2015 impact factor of 4.979 placed the journal first out of 143 journals in the category "Law". It is published monthly from November through June, with the November issue dedicated to covering the previous year's term of the Supreme Court of the United States. The journal also publishes the online-only ''Harvard Law Review Forum'', a rolling journal of scholarly responses to the main journal's content. The law review is one of three honors societies at the law school, along with the Harvard Legal Aid Bureau and the Board of Student Advisors. Students who are selected for more than one of these three organizations may only join one. The Harvard Law Review Association, in conjunction with the ''Columbia Law Review'', the ''University of Pennsylvania Law Review'', and the '' Yale Law Journal'', publi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Law Review
A law review or law journal is a scholarly journal or publication that focuses on legal issues. A law review is a type of legal periodical. Law reviews are a source of research, imbedded with analyzed and referenced legal topics; they also provide a scholarly analysis of emerging law concepts from various topics. Law reviews are generated in almost all law bodies/institutions worldwide. However, in recent years, some have claimed that the traditional influence of law reviews is declining. Unlike other scholarly journals, most law journals in the United States and Canada are housed at individual law schools and are edited by students, not professional scholars. A law school will typically have a "flagship" law review and several secondary journals dedicated to specific topics. For example, Harvard Law School's flagship journal is the '' Harvard Law Review'', and it has 16 other secondary journals such as the ''Harvard Journal of Law & Technology'' and the '' Harvard Civil Rights ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
National Tax Association
The National Tax Association - Tax Institute of America (NTA) is a US non-profit, non-partisan organization committed to the study and discussion of public taxation, spending, and borrowing decisions by governments around the world. Since its founding in 1907, the NTA has remained the leading association of tax professionals and public finance scholars devoted to advancing the theory and practice of public finance. Its focus remains on education rather than political debate. The organization educates government officials, tax professionals, and the general public. The National Tax Association was founded in Ohio in 1907 by a group of "nearly 100 lawyers, university professors, business leaders, and government administrators". The organization's initial goal was to advocate for tax reform with the goal of creating alternate taxation models which could then be adopted by municipalities. However, due to a long-term lack of consensus on how to replace the property tax A property ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Law Institute
The American Law Institute (ALI) is a research and advocacy group of judges, lawyers, and legal scholars established in 1923 to promote the clarification and simplification of United States common law and its adaptation to changing social needs. Members of ALI include law professors, practicing attorneys, judges and other professionals in the legal industry. ALI writes documents known as "treatises", which are summaries of state common law (legal principles that come out of state court decisions). Many courts and legislatures look to ALI's treatises as authoritative reference material concerning many legal issues. However, some legal experts and the late Supreme Court Justice Antonin Scalia, along with some conservative commentators, have voiced concern about ALI rewriting the law ''as they want it to be'' instead of ''as it is''. The ALI drafts, approves, and publishes ''Restatements of the Law'', ''Principles of the Law'', model acts, and other proposals for law reform. The A ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Boston College Law School
Boston College Law School (BC Law) is the law school of Boston College. It is situated on a wooded campus in Newton, Massachusetts, about 1.5 miles from the university's main campus in Chestnut Hill, Massachusetts. With approximately 800 students and 60 full-time faculty members distinguished for scholarly research, BC Law is consistently ranked in the top-tier of law schools in the United States. In 2021, '' U.S. News & World Report'' ranked BC Law as the #29 law school in the nation.https://www.usnews.com/best-graduate-schools/top-law-schools/law-rankings The school's small size and prestige make admission highly selective. Reflecting its Roman Catholic (Jesuit) heritage, BC Law has established programs in human rights, social justice and public interest law, as well as programs ibusiness law and innovation law and public policy and criminal and civil litigation. Its faculty played a part in arguing for the repeal of the Solomon Amendment, presenting oral arguments before the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Jeremiah Smith (lawyer)
Jeremiah Smith (November 29, 1759 – September 21, 1842) was a United States representative for New Hampshire, United States Attorney for New Hampshire, a United States circuit judge of the United States Circuit Court for the First Circuit, the sixth governor of New Hampshire and chief justice of the New Hampshire Superior Court of Judicature and the New Hampshire Supreme Judicial Court. He was a member of the Federalist Party. Early life Born on November 29, 1759, in Peterborough, Province of New Hampshire, British America, Smith was fifth of seven sons born to William Smith, an immigrant from Ireland and Elizabeth (Morison) Smith. Smith's siblings also included three sisters. William Smith was a successful farmer who served in local offices including justice of the peace and was a member of New Hampshire's Provincial Congress in 1774. Jeremiah Smith received instruction from his father and several private tutors. He attended the now prestigious, Phillips Exeter Academy i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Assistant Secretary Of The Treasury
A United States Assistant Secretary of the Treasury is one of several positions in the United States Department of the Treasury, serving under the United States Secretary of the Treasury. History According to U.S. statute, there are eight Assistant Secretaries of the Treasury appointed by the President of the United States with the advice and consent of the United States Senate. There are two more Assistant Secretaries (Public Affairs and Management), appointed by the President, which do not require confirmation. Additionally there are two Deputy Under Secretaries of the Treasury (Legislative Affairs, and International Finance and Development) that may also be and typically are designated Assistant Secretaries by the President. Furthermore The Emergency Economic Stabilization Act of 2008 specified that one Assistant Secretary take on a specific role: Assistant Secretary of the Treasury for Financial Stability. This role was abolished in June 2014 with the resignation of Timothy Mas ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
