bluuebunny/crossref_metadata_2025 huggingface dataset:
Digital techniques for anterior teeth form selection in complete edentulism
Authors:   Faculty of Dental  Medicine, ”Carol Davila”  University of Medicine and  Pharmacy, Bucharest, Țâncu Ana Maria C , Preoteasa Elena ,   Faculty of Dental  Medicine, ”Carol Davila”  University of Medicine and  Pharmacy, Bucharest, Popa Ștefan ,   Private Practice, Bucharest, Preoteasa Cristina T ,   Faculty of Dental  Medicine, ”Carol Davila”  University of Medicine and  Pharmacy, Bucharest, Pantea Mihaela ,   Faculty of Dental  Medicine, ”Carol Davila”  University of Medicine and  Pharmacy, Bucharest, Tănase Mihaela ,   Faculty of Dental  Medicine, ”Carol Davila”  University of Medicine and  Pharmacy, Bucharest, Imre Marina ,   Faculty of Dental  Medicine, ”Carol Davila”  University of Medicine and  Pharmacy, Bucharest
Published: May 2022

The aim of this study was to compare two computerized digital esthetic design methods (DSD and Visagismile) in order to properly choose the appropriate form of the maxillary frontal teeth for complete bimaxillary edentulous patients and to validate the use of these applications in complete edentulism. An online questionnaire was submitted to a group of 100 persons (dental doctors, dental medicine students and persons activating in other fields); the respective persons were requested to choose the form of maxillary frontal teeth for a group of four complete bimaxillary edentulous patients, whose esthetic design had been performed by using the two computerized progams. Following the respondents’ analysis of the esthetic previews elaborated for the four patients 60% of the total answers were in favour of DSD while the remaining 40% were in favour of Visagismile; these percentages are identical with the ones obtained on the basis of the answers given by dental doctors and dental medicine students. In case of the respondents activating in other fields the percentages were 66% in favour of DSD and 34% in favour of Visagismile. Based on the results of the study the two computerized methods were validated also for cases of complete edentulism but further studies to confirm this validation are still required. These two methods improve the dental doctor/patient communication and certainly provide a higher predictability of the esthetic results of prosthetic restorations not only for dentate patients but also in cases of complete edentulism.
Ancient Turkic written monument genre and Kulmat Omiraliev’s research
Authors: Zhumagul S. B. , Kairalapov N. M.
Published: May 2022

The article considers genre features of ancient Turkic written monuments. Studies, opinions and conclusions of scientists related to this genre have been analyzed. The definition of the genre of ancient Turkic monuments consists not only of the analysis of their artistic power and poetic value, but also the evaluation of the historical, strategic significance and the main ideological mission of these works. For more than a century, many historians, literary critics and linguists have been commenting on this problem from the scientific point of view. The article analyzes and compares the evidence of scientists who recognized this monument as poetry and prose, and provides examples and evidence from the text of the monuments. At the same time, the features of the main conclusions and arguments of K. Omiraliev’s research on this problem are considered and their scientific significance is revealed.
Academician Nigmet Sauranbayev is a phonetics scientist
Authors: Bazarbayeva Z. M.
Published: May 2022

The article is dedicated to the scientific heritage of the outstanding linguist, academician N. Sauranbayev. The scientist is especially known as a specialist in the syntax of the Kazakh language. His works on phonetics and phonology have long gone beyond the scope of research. The article discusses the position of the scientist on segmental phonetics. Differential features of phonemes, their classification, articulatory characteristics of vowels and consonants, the ratio of sounds and letters, accents and syllables are analyzed.
Spelling of complex adjectives, pronouns, and adverbs
Authors: Zhanabekova A.
Published: May 2022

One of the important problems in Kazakh spelling is the spelling of complex words (adjectives, pronouns, adverbs).

The article analyzes complex adjectives formed from the word «әр», as well as the spelling of pronouns and adverbs formed from two words. On the basis of the structural-semantic analysis, a number of recommendations are put forward for the unification of their spelling.
On the question of the functional and grammatical status of state category words in the Russian language
Authors: Patashkova E. S.
Published: May 2022

The article considers various points of view of outstanding scientists on the problem of belonging of state category words to an independent part of speech. An attempt is made to determine the status of the words under consideration at the level of semantic syntax.
The similarity of proverbs about animals of the Turkic language of the Karakhanid era and in the modern Kazakh language
Authors: Zhumabekuly K.
Published: May 2022

The article reveals that there are 23 proverbs and sayings with the names of animals that are similar in structure, similar in meaning, and 9 proverbs in which there are names of animals that semantically resemble  each other with a shift of some words  in the composition. At the same time, 33 names of animals have been identified, which, despite the fact that their phonetic form in the modern Kazakh language has undergone minor changes, are now completely preserved; 11 names of animals that are identical in meaning, whose phonetic form in the Kazakh language has completely changed; 2 names of animals that have not survived from the Middle Turkic period to the present day. which have fallen out of use.
About related names in the Kazakh language and related names in the Japanese language
Authors: Makan M.
Published: May 2022

Although there has been a lot of research on related names in Kazakh and Japanese, there are very few papers that have investigated the specifics of related names in both languages. In this work, we identify the similarities and characteristic features of the national traditions, customs, language and culture of the two peoples, comparing separately the research works on related names in the Kazakh and Japanese languages.
The great legacy of the scientist who brought justice
Authors: Soltanbekova A.
Published: May 2022

In order to popularize, promote, and present the scientific heritage of Kazakh linguistics, the article reviews the scientific life and works of the scientist-professor, doctor of Philology Yerbol Zhanpeisov; some idioethnic units are etymologically analyzed. The article identifies the novelty, place, purpose, contribution of the professor to the development of etymology of the Kazakh language, word formation, functional grammar as a scientific discipline, as a result of which the value of the scientific linguistic heritage of the scientist is determined.
Revolution in Uwe Timm’s Morenga: Towards a Comparative Analysis of the Herero and the German Democratic Republic Revolutions
Authors: Ayanbode Felix
Published: May 2022

The intersection of history and memory makes us understand that history is a product of memory and memory cannot exist without history. Although scholarship has not given much attention to it as it has to the Holocaust, Germany’s colonial past in Africa is something worth talking about. Coming in late in the colonial game, Germany still managed to acquire four colonies in Africa, namely: Cameroun, Togo, German East Africa (including present-day Burundi, Rwanda, and the mainland part of Tanzania); German South-West Africa (present-day Namibia). However, another Holocaust took place in German South-West Africa, which Germans tried to sweep under the carpet, a Holocaust that should have gotten the same attention the Holocaust against the Jews got. The Herero genocide or Holocaust came as a popular revolution against the colonial masters. There are several reasons that led to that popular revolt which led to the genocide of 85% of the Herero population. A comparative analysis of the 1989 revolution in East Germany and the Herero revolution shows many similarities and differences.This paper seeks to answer the following questions: How similar or different are the contexts of the GDR and German South-West Africa revolutions? What and how have the power dynamics led to different outcomes? What role did race play in the outcome of the two revolutions? What role did memory play in the two revolutions? Using Uwe Timm’s fictional work Morenga, which is a colonial account of Germany’s colonial past from a contemporary German, this paper argues that the Herero revolution and the GDR revolution had a common purpose: liberty but a different outcome. Within the memory and postcolonial theory framework, I show the role race played in the different outcomes.
PELATIHAN PENYUSUNAN MATERI AJAR BERBASIS MULTIMEDIA BAGI GURU SEKOLAH DASAR DI DESA WOSIA, KOTA TOBELO
Authors: Dilago Zakarias , Sohe Yefibert , Patty Zeth
Published: May 2022

Kegiatan pelatihan ini ini bertujuan untuk menyelesaikan masalah utama yakni kurangnya pengetahuan dan ketrampilan guru dalam menggunakan aplikasi untuk menyusun bahan ajar berbasis multimedia.   Output secara kuantitatif adalah 14 guru dari 2 SD di Desa Wosia memiliki kemampuan dan ketrampilan untuk menyusun materi pembelajaran dalam bentuk multimedia,   sedangkan luaran secara kualitatif adalah semakin meningkatkan pengetahuan dan ketrampilan guru untuk menyusun materi pembelajaran dan mulai menggunakan multimedia dalam proses belajar mengajar.  Solusi yang ditawarkan kepada mitra adalah serangkaian tindakan meliputi  : 1) Pelatihan penggunaan internet, termasuk cara browsing, download file animasi, gambar maupun video, 2).Pelatihan menggunakan aplikasi  untuk  mengkonversi  file  3) Pelatihan menggunakan aplikasi powerpoint untuk menyusun materi ajar multimedia.
Fracture resistance of Endodontically treated teeth restored with Metal and Composite Endocrowns luted with two different luting agents : An in vitro study
Authors: S Seyed Asharaf Ali , Karthigeyan Suma , E ArunKumar , R Krishnaraj , G Kalarani , Priyadarshini Arun
Published: May 2022

Background: Endodontically treated teeth should be properly restored to ensure longevity of the teeth. Many methods to restore ETT are reported in the literature. Endo crowns are a viable method of restoring ETT. There are no reports in the literature related to endo crowns fabricated with metal alloys and lab processed composite resins Aim: The aim of the study is to evaluate in vitro, the fracture resistance of the endodontically treated teeth restored with Endo crowns fabricated using two different materials and luted with two different cements. Material and method: Forty freshly extracted maxillary premolars were used as specimens for this in-vitro study. The specimens were endodontically treated with access opening in a class-I configuration. These specimens were randomly divided into four groups: MG, MR, CG and CR. The specimens were mounted in self-cure acrylic resin and tested for load-to-failure using universal testing machine with cross head speed of 0.5mm/sec. Results: The data obtained were tabulated and statistically analyzed using one way ANOVA and Student ‘t’ test. The fracture pattern and failure modes were classified and analyzed with chi square test. The results of this study showed that the mean fracture load for group-MG is 2816.5N; group-MR is 2709N; group-CG is 679N; group-CR is 642.5N, with very high significant difference between metal and composite material and no significant difference between the luting agents among similar restorative material groups. Regarding the modes of failure, the maximum number of favorable fractures was observed in group-CG, group-CR and catastrophic failure among the metal endocrown groups. Conclusion: Endo crowns fabricated with metal and luted with Glass ionomer cement exhibited superior fracture resistance and hence can be considered as a restorative option for ETT.
The Advent of Rapid Prototyping in Maxillofacial Prosthodontics – Exploring Into The Third Dimension
Authors: S Rangarajan , HM Abraham , CJ Venkatakrishnan , JM Philip
Published: May 2022

Rapid prototyping technology has opened new design and production possibilities in the realm of maxillofacial prosthodontics. Rapid prototyping is a technology that allows us to create physical objects from 3D computer data by sequential layering. Rapid prototyping has transformed dentistry with faster processing and increased precision of various prosthetic devices. This article attempts to enhance knowledge on history, materials used for rapid prototyping and an insight on applications of rapid prototyping in maxillofacial prosthodontics
Prosthetic Rehabilitation of Cancellous Osteoma – A Case Report
Authors: K Kasim Mohamed , R Kirupa Shankar
Published: May 2022

Osteomas are benign osteogenic lesions of the bone. When this involves the maxilla and requires resection, maxillectomy defect results and this in turn leads to compromised function in terms of mastication, speech and also psychological well-being. Definitive obturator prosthesis fabricated with maximum extension and incorporation of proper design rehabilitates the patient by improving masticatory efficiency, increasing speech clarity, improves the esthetics, thereby enhancing the overall quality of life. This case report presents one such case of a rare intraoral peripheral cancellous osteoma affecting the maxilla and its prosthetic rehabilitation following surgical resection
Hollow Denture for Completely Edentulous Maxillary Resorbed Ridges- A Case Report
Authors: PH Priya , J Brintha Jei , K Murugesan
Published: May 2022

Basically, complete denture success relies on the factors like stability, retention, function, support and esthetics. Mostly severely resorbed maxillary ridges are constricted and narrow and the inter-arch distance is increased due to which there is a decreased stability, support and retention. In this case the weight of the complete dentures compromises the factors further. This case report depicts a simplified technique for fabricating the lightweight hollow complete denture for balancing the factors influencing the denture and also preserves the supporting tissues and bone
A Novel Cu-Sil Denture with Flexible Framework and Traditional Cast Partial Denture – A Case Report
Authors: R Arthi , S Devameena , K Ashok kumar , B Vidhya
Published: May 2022

Preservation of natural teeth is the current primary concern in dentistry. The presence of few teeth in the oral cavity aids in the preservation of alveolar ridge integrity, the maintenance of proprioception, and the patient's psychological well-being. A Cu-sil denture is a novel alternative treatment option for those who desire to replace their lost teeth while retaining their few remaining teeth. This case study describes an alternate procedure for making Cu-sil-like denture in the maxilla and traditional cast partial denture (CPD) in the mandibular arch.
Dynamic of heat production partitioning in rooster by indirect calorimetry
Authors: Riveros Rony Lizana , de Sousa Camargos Rosiane , Macari Marcos , de Paula Reis Matheus , Balbino Leme Bruno , Kazue Sakomura Nilva
Published: May 2022

Objective: The objective of this study was to describe a methodological procedure to quantify the heat production (HP) partitioning in basal metabolism or fasting heat production (FHP), heat production due to physical activity (HPA), and the thermic effect of feeding (TEF) in roosters.Methods: Eighteen 54-wk-old Hy Line Brown roosters (2.916±0.15 kg) were allocated in an open-circuit chamber of respirometry for O2 consumption (VO2), CO2 production (VCO2), and physical activity (PA) measurements, under environmental comfort conditions, following the protocol: adaptation (3 d), ad libitum feeding (1 d), and fasting conditions (1 d). The Brouwer equation was used to calculate the HP from VO2 and VCO2. The plateau-FHP (parameter L) was estimated through the broken line model: HP = U×(R–t)×I+L; I = 1 if tR; Where the broken-point (R) was assigned as the time (t) that defined the difference between a short and long fasting period, I is conditional, and U is the decreasing rate after the feed was withdrawn. The HP components description was characterized by three events: ad libitum feeding and short and long fasting periods. Linear regression was adjusted between physical activity (PA) and HP to determine the HPA and to estimate the standardized FHP (st-FHP) as the intercept of PA = 0.Results: The time when plateau-FHP was reached at 11.7 h after withdrawal feed, with a mean value of 386 kJ/kg0.75/d, differing in 32 kJ from st-FHP (354 kJ/kg0.75/d). The slope of HP per unit of PA was 4.52 kJ/mV. The total HP in roosters partitioned into the st-FHP, termal effect of feeding (TEF), and HPA was 56.6%, 25.7%, and 17.7%, respectively.Conclusion: The FHP represents the largest fraction of energy expenditure in roosters, followed by the TEF. Furthermore, the PA increased the variation of HP measurements.
PPIA, HPRT1, and YWHAZ are suitable reference genes for quantitative polymerase chain reaction assay of the hypothalamic–pituitary–gonadal axis in sows
Authors: Kim Hwan-Deuk , Jo Chan-Hee , Choe Yong-Ho , Lee Hyeon-Jeong , Jang Min , Bae Seul-Gi , Yun Sung-Ho , Lee Sung-Lim , Rho Gyu-Jin , Kim Seung-Joon , Lee Won-Jae
Published: May 2022

Objective: The quantitative reverse transcription polymerase chain reaction (qPCR) is the most accurate and reliable technique for analysis of gene expression. Endogenous reference genes (RGs) have been used to normalize qPCR data, although their expression may vary in different tissues and experimental conditions. Verification of the stability of RGs in selected samples is a prerequisite for reliable results. Therefore, we attempted to identify the most stable RGs in the hypothalamic–pituitary–gonadal (HPG) axis in sows.Methods: The cycle threshold values of nine commonly used RGs (18S, HPRT1, GAPDH, RPL4, PPIA, B2M, YWHAZ, ACTB, and SDHA) from HPG axis-related tissues in the domestic sows in the different stages of estrus cycle were analyzed using two RG-finding programs, geNorm and Normfinder, to rank the stability of the pool of RGs. In addition, the effect of the most and least stable RGs was examined by normalization of the target gene, gonadotropin-releasing hormone (GnRH), in the hypothalamus.Results: PPIA, HPRT1, and YWHAZ were the most stable RGs in the HPG axis-related tissues in sows regardless of the stages of estrus cycle. In contrast, traditional RGs, including 18S and ACTB, were found to be the least stable under these experimental conditions. In particular, in the normalization of GnRH expression in the hypothalamus against several stable RGs, PPIA, HPRT1, and YWHAZ, could generate significant (p<0.05) elevation of GnRH in the preovulatory phase compared to the luteal phase, but the traditional RGs with the least stability (18S and ACTB) did not show a significant difference between groups.Conclusion: These results indicate the importance of verifying RG stability prior to commencing research and may contribute to experimental design in the field of animal reproductive physiology as reference data.
Valuing Personal Consumption: Cost Versus Value and the Impact of Insurance
Authors: Halperin David
Published: May 2022

"An ideal income tax would perhaps differentiate among individuals according to their talents for using funds in consumption; but ... income taxes must [be based upon] measurable quantities! ... [c]onsumption, as an element of income, must be measured ... by outlays for consumption purposes."Andy is excited. He has finally been able to get the money together for an expensive new car. After years of making do with a used car or cheaper models he is about to pick up a new $50,000 Mercedes sedan. But alas! Andy's dream of years of driving comfort are soon shattered. The car is a lemon. It is constantly in the shop for repairs wasting Andy's time and eventually costing him several thousand dollars. In the end, it never drives as well as expected.Would an ideal tax system, as Simons suggests, take some account of Andy's misfortune? Should we, if we could, somehow determine what the car is really worth and allow Andy a deduction for the difference between that amount and his outlay of $50,000? Alternatively, should we ideally allow a deduction for the extraordinary cost of repairs, the amount spent  beyond what would normally be expected? Is our failure to take account of Andy's misfortune a concession to administerability rather than a matter of principle? This article explores the answer to that question as well as whether recoveries, from insurance or otherwise, should be taxable, if such losses are disallowed.There are a number of reasons why there might be a great deal of difference between the amount of enjoyment derived from a consumer purchase and the cost to the individual on the market. Consumer surplus, circumstance of use, variation in quality, events subsequent to purchase, and changes in market price may explain the discrepancy between actual enjoyment and cost.
Lingering Partnership Classification Issues (Just When You Thought It Was Safe To Go Back Into the Water)
Authors: Brannan William B.
Published: May 2022

This article discusses the federal income tax law relating to the classification of entities as partnerships for federal income tax purposes, with a focus on the practical problems that lawyers often encounter in distinguishing partnerships from associations under the four factor test set forth in Regulations section 301.7701-2. Partnership classification issues arise with respect to both general and limited partnerships formed under state partnership statutes and certain partnership-like foreign entities. Moreover, the recent proliferation of other types of entities seeking partnership classification, such as "master limited partnerships," limited liability companies, business trusts, common law trusts and grantor trusts with partnership "fallback" positions, has focused renewed attention on those issues and raised still more classification issues. The Internal Revenue Service's recent published rulings have addressed some of these issues, but a number of issues remain.
Simplification and IRC § 415
Authors: Stein Norman P.
Published: May 2022

There has been much talk of late about simplifying Subchapter D, the web of rules governing the affairs of tax-qualified pension plans. Among the targets that the simplification advocates have in their sights is section 415 of the Code. Section 415 places limits on contributions to defined contribution  plans and on benefits payable from defined benefit plans. The basic idea justifying section 415 is that an employer should not be able to use the Code's qualified plan provisions to bestow tax deferral on deferred compensation in excess of the reasonable retirement needs of its employees.The simplification advocates have proposed repeal of section 415 or at least of its most supremely complex part, section 415(e), which sets combined limits for individuals who participate in both defined contribution and defined benefit plans. They argue that section 4980A, which was enacted in 1986 and which imposes a nondeductible excise tax on excessive distributions from pension plans, has rendered secion 415 limitations, or at least the section 415(e) limitation, superfluous.5 They also argue that subsection (e) is impervious to any sort of simplification efforts short of outright repeal.
Rethinking Section 2702
Authors: McCouch Grayson M.P.
Published: May 2022

In 1990, Congress added chapter 14 to the Code to address several gift and estate tax avoidance techniques that flourished under prior law. In general, those avoidance techniques involved fragmenting beneficial ownership into separate interests to facilitate transferring the underlying property in several stages. A donor utilizing one of these techniques initially transferred one interest while retaining another interest in the same property. Eventually, the interest retained in the initial transfer lapsed or was disposed of in a subsequent transfer. Especially where the underlying property was held in a closely-held business entity or family trust, the respective interests could be tailored to shift value from donor to donee in ways that proved extremely difficult to detect or measure. Chapter 14 responds by adopting special valuation rules for certain types of transactions to ensure that such value shifts are included in the transfer tax base.Section 2702 of the Code applies to split-interest arrangements involving successive beneficial interests representing present and future rights to possess or enjoy the underlying property. When a donor transfers one interest to a family member while retaining another interest, the special valuation rules of section 2702 assign a value of zero to the retained interest unless it meets various statutory requirements. Since the value of the transferred interest is determined by subtracting the value of the retained interest from the value of the underlying property, section 2702 produces a correspondingly high value for the transferred interest, which is reflected in the donor's gift tax base.For example, a parent who gratuitously transfers a remainder to a child while retaining an income interest for a limited term makes a completed gift of only the remainder. If the special valuation rules assign a zero value to the income interest, the donor makes a taxable gift of the full value of the underlying property. If the parent subsequently disposes of the retained interest in a transfer that attracts a gift or estate tax, a problem of double taxation may arise. The section 2702 regulations address this problem by providing a corrective adjustment at the time of the subsequent transfer.
Compensatory and Punitive Damages for a Personal Injury: To Tax or Not to Tax?
Authors: Kahn Douglas A.
Published: May 2022

Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injuries or sickness have been excluded by statute from gross income. This exclusion, which does not apply to reimbursements for medical expenses for which the taxpayer was previously allowed a tax deduction, is presently set forth in section 104(a)(2). One might expect that a provision having recently attained the ripe age of 75 years without change in its basic language would have a settled meaning. However, recent litigation under section 104(a)(2) bristles with unsettled issues. Does the exclusion apply to punitive damages? To prejudgment interest included in a personal injury recovery? To recoveries under various antidiscrimination statutes?The Supreme Court entered the fray in 1992 with its decision in United States v. Burke, dealing with the application of section 104(a)(2) to recoveries in employment discrimination cases. The Court followed a regulation stating that the exclusion applies only to amounts received, through suit or settlement, "based upon tort or tort-type rights," and held that a claim is tort or tort-type only if it can be redressed by a broad range of damages, such as those traditionally allowed in tort cases. Specifically, the Court found that a recovery under Title VII of the Civil Rights Act of 1984 was not within the section 104(a)(2) exclusion because Title VII, as it existed when the facts of the case arose, allowed only equitable relief and recoveries of backpay.
The Recharacterization of Cross-Border Interest Rate Swaps: Tax Consequences and Beyond
Authors: Elvin Bruce A.
Published: May 2022

The interaction of domestic tax policies and double taxation treaties has created unintended and potentially serious impediments to the fair and efficient functioning of international financial markets, with particularly significant consequences for cross-border interest rate swaps. The importance of interest rate swaps is well-documented: They reduce and transfer interest rate risk, and they contribute substantially to the liquidity of the world's capital markets. Accordingly, any tax-related interference with interest rate swap markets may have materially negative and unforeseen consequences on many types of domestic and international capital transactions.An apparently inadvertent example of tax-related interference arises from the U.S. Treasury regulations on notional principal contracts, promulgated in 1993, under which an off-market interest rate swap with a "large" nonperiodic payment is recharacterized as a package consisting of a swap and an embedded loan bearing interest. The resulting conversion of swap income into interest income (for all U.S. tax purposes) creates a variety of tax issues under domestic law and has especially significant and complex ramifications in cross-border cases. In these cases, a withholding tax may be imposed on the interest, and double taxation of the interest is a possibility even in the presence of a tax treaty. The withholding tax on U.S. source interest paid to a non-U.S. entity is not necessarily eliminated by the portfolio interest exemption, as may generally be thought, because the exemption does not apply to interest paid to banks, which make up a large portion of swap participants.
Dedication to James J. Freeland
Authors: Editors Florida Tax Review
Published: May 2022

At the conclusion of the fall 1994 semester, Professor James J. (Jack) Freeland retired from his position as Distinguished Service Professor at the University of Florida College of Law. Professor Freeland is a graduate of this law school and served as a member of its tax faculty for more than 35 years. The Florida Tax Review is pleased to honor Professor Freeland on his retirement.
Accommodating the "Low-Income" in a Cash-Flow or Consumed Income Tax World
Authors: Yin George K.
Published: May 2022

I presented an outline of this paper to a meeting of the Tax Structure and Simplification Committee of the Tax Section of the American Bar Association in August, 1993, and a draft of the paper to a University of Virginia law school workshop.Copyright © 1995 by George K. Yin. All rights reserved.This article concerns a tax policy issue of keen current interest: the possible replacement of the income tax with a broad-based tax on consumption. The leadership of the new 104th Congress has promised early scrutiny of consumption tax proposals.The weak link of most consumption tax plans relates to how they would distribute the tax burden across income classes. Critics charge that consumption taxes are regressive or at least not as progressive as the existing income tax. Many theorists believe, however, that one form of broad-based consumption tax, a cash-flow or consumed income tax, is immune to such criticism because it is an individualized consumption tax and could be implemented in a manner very similar to the income tax. Supporters of the cash-flow tax assert that it is flexible enough to attain any desired degree of progressivity.In this article, I examine that proposition. Focusing on the impact of the cash-flow tax on low-income taxpayers, I conclude that it would be surprisingly difficult to fashion a cash-flow tax as redistributive at the lower end of the income scale as the current income tax system while still preserving the asserted advantages of the cash-flow tax. Although it may still be advisable to move towards a cash-flow tax system, it is important for policymakers to recognize the inherent limitations of such a system for achieving progressivity at the lower end of the income spectrum.
Interpreting Tax Legislation: The Role of Purpose
Authors: Geier Deborah A.
Published: May 2022

This paper was delivered in abbreviated form at the January 1995 meeting of the American Association of Law Schools, Tax Section.Copyright © 1995 by Deborah A. Geier"Sex Illegal in Missouri? Perhaps." (I knew that would get your attention.) That was the headline of an article in the Cleveland Plain Dealer in November 1994. The article described a Missouri statute enacted the preceding August that, if read literally, outlaws all sex in Missouri. One of the legislators is quoted in the article as saying that "[n]o one is going to be prosecuted for having normal sex," a statement I don't dare touch.The connection that this newspaper article has with the topic I discuss here is that tax law has a rich history of nonliteral interpretation in order to avoid results that one person or another has considered to be inconsistent with the purpose of the statute as a whole. This tradition is illustrated by the common law doctrines variously named substance over form, sham transaction, step transaction, business purpose, and assignment of income. In other instances, however, we have an extremely form-conscious approach, such as the approach to bootstrap acquisitions in the Zenz v. Quinlivan context. How do we make sense of it all?Interest in statutory interpretation has been renewed over the last decade, probably prompted-at least in part-by the confluence of two events that have nothing to do with tax law: the elevation to the Supreme Court of Antonin Scalia (whose literal textualist approach to statutory language is now embedded in the Court's opinions) and the attention paid to literature theorists, the so-called deconstructionists, who seized upon the notion that language is indeterminate. All of a sudden language and its interpretation were once again center stage after a long hiatus during which the theory behind the language dominated academic discourse.
Treaty Override by Administrative Regulation: The Multiparty Financing Regulations
Authors: Doernberg Richard L.
Published: May 2022

Copyright (c) 1995 by Richard L. Doemberg.Section 7701(), enacted as part of the Omnibus Budget Reconciliation Act of 1993, provides: "The Secretary of the Treasury may prescribe regulations recharacterizing any multiparty financing transaction as a transaction directly among any 2 or more of such parties where the Secretary determines that such recharacterization is appropriate to prevent avoidance of any tax imposed by this title." The provision originated out of a concern "that taxpayers were inappropriately avoiding U.S. tax by intricately structuring financial transactions which utilize multiple entities, where one or more of those entities serve as a conduit."The Treasury issued regulations in response to this legislation in July of 1995. Under the regulations, various financing arrangements are recharacterized for U.S. tax purposes to disregard a conduit entity or entities. For example, suppose that if A, a foreign financing entity, made a loan to C, a U.S.-financed entity, interest paid by C to A would be subject to a 30% withholding tax in the United States. But suppose that pursuant to a financing arrangement, A instead makes a loan to B, a foreign intermediate entity, which in turn makes a loan to C, and suppose further that if the form of the transactions is respected, the interest paid by C to B will not be subject to a 30% U.S. tax, but rather will be subject to a reduced or zero rate of U.S. tax because of an exemption under U.S. law, such as the portfolio interest exemption of section 881(c), or as a result of the application of a tax treaty. The regulations set out circumstances under which such a financing arrangement may be recharacterized for U.S. tax purposes to disregard the intermediate entity, B, as a conduit and treat the interest as paid directly by C to A, thereby resulting in a 30% U.S. withholding tax.
The Devolution and Inevitable Extinction of the Continuity of Interest Doctrine
Authors: Miller David S.
Published: May 2022

The continuity of interest doctrine, in its present form, is the extrastatutory requirement that the historic shareholders of a target company must retain a quantum of equity interest in the acquiror in order for an acquisition to qualify as a reorganization entitled to tax-free treatment. If sufficient stock of the acquiror is not retained by the target's shareholders for a long enough period, the transaction is not a tax-free reorganization, and the target corporation and target shareholders (including those that did retain the acquiror's stock) are subject to tax on their gains. On the other hand, because the doctrine is not an anti-abuse rule, if the continuity of interest requirement is not met, the target and its shareholders are entitled to recognize any loss on the transaction.This summary of the doctrine and its consequences is, of course, greatly simplified. Every aspect of the continuity of interest doctrine carries with it a formidable array of complex issues. For example, for how long must the target's shareholders have held their stock to be considered "historic" shareholders? What types of interests in the target qualify as equity for purposes of the test? What type and quantum of continuing interest in the acquiror is required, and for how long and in what form must it be retained? Some of these questions have recently attracted significant attention as a result of a Tax Court case, J.E. Seagram Corp. v. Commissioner,  newly issued regulations under section 338, and an announcement that the Internal Revenue Service is considering a comprehensive reassessment of the doctrine.
Text, Purpose, Capacity and Albertson's: A Response to Professor Geier
Authors: Zelinsky Edward A.
Published: May 2022

In a recent issue of the Florida Tar Review, Professor Deborah Geier added yet another chapter to the running commentary on the Albertson's litigation, using that case to demonstrate her theories of statutory purpose and to criticize, in particular, statutory textualism as she conceives of it. Professor Geier correctly identifies the underlying issues in Albertson's-the role of statutory purpose, the differing institutional capacities of the Congress and the courts, fidelity to statutory text-but resolves those issues in ways that prompt me to rebuttal.While I commend Professor Geier for her effort to explicate many important questions about the Code and its interpretation, I find myself in strong disagreement with her conclusions. Professor Geier's basic analysis is unsound and, when applied to Albertson's, produces an incorrect result. Her arguments for assigning to the courts a proactive role in tax controversies like Albertson's are unconvincing, and her mechanical conception of textualism is ultimately unhelpful in exploring the issues in Albertson's.
U.S. Income Taxation of Cross-Border Pensions
Authors: Blum Cynthia
Published: May 2022

This article will explore the U.S. income tax rules applied to deferred compensation transactions that cross national borders; it will consider whether the rules that the U.S. has developed, as a source country and as a residence country, constitute both a coherent and administrable approach and one that meshes harmoniously with the laws of other countries. One objective in this context is to avoid erecting barriers to the free movement of employees across borders. Others are to avoid creating unwarranted loopholes for employees and to insure that the U.S. obtains its rightful share of tax revenues. This topic is of increasing significance because of the growth in cross-border movements of employees in recent years.There are a number of troubling features of the U.S. rules for taxing cross-border deferred compensation that suggest the need for this exploration. The rules for U.S. source-based taxation are often complex and difficult to administer. In stark contrast to its stringent source-based taxation under the Code, the U.S. in its treaties completely surrenders source-based jurisdiction over "pensions." However, no such treaty relief is provided for other forms of deferred compensation; yet the term "pension" has not been defined by the IRS in an authoritative form, and the rationale for the special treatment of "pensions" remains unclear.It seems doubtful that U.S. residence-based jurisdiction over "pensions" is exercised effectively, at least when the employer is not affiliated with a U.S. multinational. U.S. tax concepts employed in a domestic context are employed to characterize foreign retirement schemes even though the effects of such characterizations probably were not foreseen when the concepts were developed. The U.S. residence-based rules, even as supplemented by treaty, fail to take into account the manner of taxation by the source-country so as to guard against double taxation or inadvertent tax exemption.
Taxation of Private Business Firms: Imagining a Future Without Subchapter K
Authors: Lokken Lawrence
Published: May 2022

Subchapter K is a mess. Its history began with the simple idea that a partnership should be treated for income tax purposes as a conduit, obligated to report its income to the IRS and to allocate this income among its partners but not subject to tax itself. Even when subchapter K was enacted in 1954, Congress recognized that the implementation of this simple ideal would not necessarily be simple. Under the 1954 legislation, each partner's distributive share of each item of income, deduction, or credit was usually determined by the partnership agreement, as it might be modified at anytime before the due date of the partnership's return, but if the agreement for the allocation of any item was infected with a principal purpose to avoid tax, the item had to be allocated in the proportions that the partners shared overall taxable income. Although property could generally be contributed to or distributed from a partnership without causing the partnership or any partner to recognize gain, a distribution was treated as a taxable sale, at least in part, if it altered the partner's proportionate interests in unrealizedreceivables or substantially appreciated inventory.Subchapter K has been amended repeatedly since 1954. Over the last 25 years, nearly every substantial revenue act has contained significant changes to subchapter K. Although these amendments responded to a variety of emerging problems and issues, one theme underlies a large majority of them: The flexibility of the original conduit model facilitated devices to shift income, deductions, and other tax attributes from partner to partner and from property to property in ways that Congress found unacceptable. The original conception of subchapter K-flexibility with some limitations-has thus become encrusted with more and more limitations.
Book Review: Perspectives on Social Security Reform
Authors: Burke Karen C. , McCouch Grayson M.P.
Published: May 2022

These two volumes offer an interdisciplinary perspective on major issues which lie at the heart of the current debate over social security reform. Each volume contains a series of papers from a broad range of contributors, including economists, actuaries, investment managers, political scientists, and policymakers. In analyzing various specific proposals and conceptual models for reform, the contributors identify some areas of emerging consensus as well as numerous conflicts, tensions, and tradeoffs which ultimately must be resolved through the political process. The result is a valuable survey of proposals and trends which will determine the direction of future reform.
The Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidation Corporate Tax Base (CCCTB)
Authors: Lang Michael
Published: May 2022

This paper was completed on 28 March 2012 and is based on the author’s lecture on 7 October 2011 at the University of Florida.The EU Commission put forward its proposal for a Directive for a Common Consolidated Corporate Tax Base ("CCCTB") with some delay after long preliminary work. That proposal provides for a uniform corporate tax base that may be relied upon in all EU Member States. Its underlying objective is to reduce the administrative burden for companies. A group that is subject to the CCCTB rules will no longer have to determine transfer prices. The concept therefore also assumes a consolidated tax base. The CCCTB system is optional and not intended to replace the set of corporate tax rules of the Member States. Businesses operating in several Member States will no longer inevitably encounter different corporate tax systems but will, according to the Proposal of the European Commission, be able to opt for one uniform tax base throughout the European Union. Still, the proposal provides only for a harmonization of tax bases, as each Member State will be applying its own rates to its share of the taxpayer’s tax base. Tax competition will be maintained but will experience a higher degree of regulation and transparency.
Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty
Authors: Fleming, Jr. J. Clifton , Peroni Robert J. , Shay Stephan E.
Published: May 2022

The U.S. government faces a well-documented long-term revenue shortage that is unlikely to be cured by government expenditure reductions. Thus, it is curious that there is currently considerable pressure for the United States to adopt some type of territorial or exemption system under which most foreign-source active business income earned by U.S. resident corporations would become substantially free of U.S. income tax.Although we are not fans of territoriality, we recognize that a significant reform of the U.S. international tax system is necessary. In other articles, we have expressed our clear preference for strengthening the U.S. worldwide taxation system by repealing the deferral privilege and instituting a per-country foreign tax credit limitation. However, if such a reform is not politically feasible, we believe that a properly designed exemption or territorial system could be an improvement over the current U.S. international tax regime, which is badly flawed for multiple reasons. In any event, there is a significant likelihood that Congress will sooner or later be considering legislation to create a U.S territorial or exemption system. Accordingly, it is important for academics and policymakers to thoughtfully discuss the structure of such a system. We hope that this article will contribute to that conversation. Our fundamental point is that because of the U.S. fiscal situation, it is particularly important that a U.S. territorial system not forgo more revenue than is necessary to achieve the system’s appropriate ends.
Recent Developments in Federal Income Taxation: The Year 2012
Authors: McMahon, Jr. Martin J. , Shepard Ira B. , Simmons Daniel L.
Published: May 2022

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months — and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted – unless one of us decides to go nuts and spend several pages writing one up. This is the reason that the outline is getting to be as long as it is. Amendments to the Internal Revenue Code generally are not discussed except to the extent that (1) they are of major significance, (2) they have led to administrative rulings and regulations, (3) they have affected previously issued rulings and regulations otherwise covered by the outline, or (4) they provide Dan and Marty the opportunity to mock our elected representatives; again, sometimes at least one of us goes nuts and writes up the most trivial of legislative changes. The outline focuses primarily on topics of broad general interest (to the three of us, at least) – income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services. Please read this outline at your own risk; we take no responsibility for any misinformation in it, whether occasioned by our advancing ages or our increasing indifference as to whether we get any particular item right. Any mistakes in this outline are Marty’s responsibility; any political bias or offensivelanguage is Ira’s; and Dan is just irresponsible.