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tax-exempt entities, unrelated business income tax, UBTI, unrelated debt-financed income, reportable transactions, listed transactions, sale-leaseback, tax haven, hedge fund, blocker corporation

income tax, kiddie tax, realization, income-shifting, economic unity, distortions, gifts, mark-to-market, efficiency, family, joint returns, savings, investment

federal income tax, polygamy, joint filing, economic unit, marriage penalty, marriage bonus, same-sex marriage, domestic partnership, civil union, income-shifting

Federal income tax, 501(c)(3), tax-exempt, public charity, tax policy, charitable donation, prohibition on campaigning, no substantial part, subsidy

tax law, mark-to-market, elections, 475(f), Haig-Simons, realization

carried interest, mark-to-market, hedge fund, private equity fund, investment fund, deferral, preferential tax rates, capital gains, ordinary income, profits interests

Lance Armstrong, doping, claim of right, Tour de France, deduction, section 162, section 1341, Internal Revenue Code, federal income tax, trade or business, repayment

federal income tax, mutual fund, regulated investment company, RIC, exemption, dividend, capital gain dividends, savings, investment, vertical equity, fairness

tax, financial instruments, derivatives, election, mark-to-market, risk-based

IRS, administrative, oversight, RIC, 501(c)(3), telephone excise tax, federal income tax, fire-alarm oversight, police patrol oversight, taxpayer advocate, IRS oversight board