Ellen P. Aprill

Loyola Law School Los Angeles

John E. Anderson Professor of Tax Law, Associate Dean for Academic Programs

919 Albany Street

Los Angeles, CA 90015-1211

United States

  • Loyola Law School Los Angeles

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    • Tel: 213-736-1157
    • Fax: 213-380-3769
SCHOLARLY PAPERS

69

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Scholarly Papers (69)

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1.

Choice of Entity: Considerations and Consequences

UNIVERSITY OF SOUTHERN CALIFORNIA GOULD SCHOOL OF LAW, 61ST INSTITUTE OF FEDERAL TAXATION, MAJOR TAX PLANNING 2009, August 2009, Loyola-LA Legal Studies Paper No. 15
Number of pages: 37 Posted: 26 Mar 2009 Last Revised: 08 Apr 2009
Ellen P. Aprill and Sanford Holo
Loyola Law School Los Angeles and Musick Peeler & Garrett LLP
Downloads 1,179 (39,273)

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2.

2019 Overview of Tax Issues for Synagogues and other Religious Congregations

Loyola-LA Legal Studies Paper No. 2010-24
Number of pages: 19 Posted: 20 May 2010 Last Revised: 25 Jun 2019
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 1,151 (40,708)

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3.

Section 501(C)(3) Organizations, Single Member Limited Liability Companies, and Fiduciary Duties

52 ABA Real Property, Trust and Estate Journal (2017) , Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-18
Number of pages: 43 Posted: 05 Apr 2017 Last Revised: 20 Jan 2018
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 961 (52,570)

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4.

The Integral, the Essential and the Instrumental: Federal Income Tax Treatment of Governmental Affiliates

Journal of Corporation Law, Vol. 23, 1998, Loyola-LA Legal Studies Paper No. 2006-23
Number of pages: 37 Posted: 17 Aug 2006 Last Revised: 01 Jun 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 901 (57,451)

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5.

Revoking Tax-Exemption for Pursuit of DEI 

UCLA School of Law, Public Law Research Paper No. 25-15, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2025-13, The Tax Lawyer, forthcoming
Number of pages: 27 Posted: 28 Apr 2025
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 833 (63,974)

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Tax Law and Policy, Nonprofit and Philanthropy, US Administrative Law, U.S. Con Law - rights and liberties; US Con law - separation of powers

6.

The Law of the Word: Dictionary Shopping in the Supreme Court

Arizona State Law Journal, Vol. 30, p. 277, 1998, Loyola-LA Legal Studies Paper No. 2006-12
Number of pages: 63 Posted: 08 Mar 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 753 (73,180)
Citation 2

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7.

Board Control of a Charity's Subsidiaries: The Saga of OpenAI

Tax Notes Federal, Volume 182, (2024), UCLA School of Law, Law-Econ Research Paper No. 24-01, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2024-04
Number of pages: 9 Posted: 09 Feb 2024 Last Revised: 27 Mar 2024
Ellen P. Aprill, Rose Chan Loui and Jill R. Horwitz
Loyola Law School Los Angeles, University of California, Los Angeles (UCLA), School of Law, Students and UCLA School of Law
Downloads 751 (73,434)
Citation 1

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8.

Regulating the Political Speech of Noncharitable Exempt Organizations after Citizens United

Loyola-LA Legal Studies Paper No. 2010-57
Number of pages: 99 Posted: 19 Dec 2010 Last Revised: 11 Jan 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 665 (85,775)
Citation 4

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9.

Reconciling Nonprofit Self-Dealing Rules

ABA Real Property Trust and Estate Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2013-33
Number of pages: 52 Posted: 20 Sep 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 591 (99,777)

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10.

21ST CENTURY CHURCHES AND FEDERAL TAX LAW

2024 U. Ill. L. Rev. 939, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-01
Number of pages: 46 Posted: 02 Feb 2023 Last Revised: 16 Jul 2024
Ellen P. Aprill and Lloyd Hitoshi Mayer
Loyola Law School Los Angeles and Notre Dame Law School
Downloads 585 (101,103)

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church, tax, nonprofit, religion, virtual

11.

Responding to Tax Strategy Patents

Proceedings of the Fifth-Ninth Tax Institute, Gould School of Law, USC, 2007, Loyola-LA Legal Studies Paper No. 2007-26
Number of pages: 49 Posted: 15 Apr 2007
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 451 (139,134)

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12.

What Critiques of Sarbanes-Oxley Can Teach About Regulation of Nonprofit Governance

Fordham Law Review, Forthcoming, Loyola-LA Legal Studies Paper No. 2007-1
Number of pages: 39 Posted: 21 Dec 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 449 (139,905)

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13.

The Tax Legislative Process: A Byrd's Eye View

81 Law and Contemporary Problems 99 (2018), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-06, U of Chicago, Public Law Working Paper No. 667
Number of pages: 38 Posted: 02 Feb 2018 Last Revised: 13 Jul 2018
Ellen P. Aprill and Daniel J. Hemel
Loyola Law School Los Angeles and New York University School of Law
Downloads 413 (154,089)
Citation 1

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Senate, Byrd rule, budget reconciliation, legislative procedure, federal tax law

14.

Response by Tax-Exempt Organization Scholars to Request for Information

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-24, U. of Pittsburgh Legal Studies Research Paper No. 2023-39
Number of pages: 9 Posted: 06 Sep 2023 Last Revised: 27 Sep 2023
Ellen P. Aprill, Roger Colinvaux, Brian D. Galle, Philip Hackney and Lloyd Hitoshi Mayer
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law and Notre Dame Law School
Downloads 411 (154,927)
Citation 1

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tax, nonprofit, politics, First Amendment

15.

Revisiting Federal Tax Treatment of States, Political Subdivisions, and their Affiliates

23 Fla. Tax Rev. 73 (2019), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2019-20
Number of pages: 58 Posted: 08 Aug 2019 Last Revised: 29 Feb 2020
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 389 (164,780)

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16.

Inadvertence and the Internal Revenue Code: Federal Tax Consequences of State Unclaimed Property Laws

University of Pittsburgh Law Review, Vol. 62, p. 123, 2000, Loyola-LA Legal Studies Paper No. 2006-16
Number of pages: 53 Posted: 17 Jul 2000
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 334 (194,903)

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17.

Administrative Law Meets Section 501(C)(3) Charitable Purpose

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-18
Number of pages: 57 Posted: 22 Jun 2023 Last Revised: 23 May 2024
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 327 (199,462)

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18.

The Private Foundation Excise Tax on Self-Dealing: Contours, Comparisons, and Character

Pittsburgh Tax Review, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2020-01
Number of pages: 41 Posted: 14 Jan 2020 Last Revised: 02 Mar 2020
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 323 (202,096)

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19.

Charitable Class, Disaster Relief, and First Responders

Tax Notes, Vol. 153, No. 7, 2016, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2016-42
Number of pages: 28 Posted: 13 Dec 2016
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 309 (212,053)

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20.

Examining the Landscape of Section 501(c)(4) Social Welfare Organizations

New York University Journal of Legislation and Public Policy, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-17
Number of pages: 68 Posted: 23 May 2018
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 298 (221,186)

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21.

Legal Defense Funds as Political Organizations

Tax Notes, Vol. 131, p. 277, 2011, Loyola-LA Legal Studies Paper No. 2011-15
Number of pages: 17 Posted: 21 Apr 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 292 (225,240)

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22.

Churches, Politics, and the Charitable Contribution Deduction

Boston College Law Review, Vol. 42, p. 843, 2001, Loyola-LA Legal Studies Paper No. 2006-13
Number of pages: 33 Posted: 13 Mar 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 278 (237,044)

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23.

Comparison of Procedures in Current Section 501(p) and H.R. 6408

UCLA School of Law, Public Law Research Paper No. 24-18, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2024-16
Number of pages: 5 Posted: 26 Jun 2024
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 272 (242,462)

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H.R. 6408, Tax-Exempt Status, Terrorist Supporting Organizations, section 501(p)

24.

Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines

Southern Methodist University Law Review, Vol. 54, 2001, Loyola-LA Legal Studies Paper No. 2006-26
Number of pages: 29 Posted: 30 Aug 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 268 (246,051)

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25.

Governmental and Semi-Governmental Federal Charitable Entities

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2022-01
Number of pages: 68 Posted: 11 Feb 2022 Last Revised: 01 Sep 2023
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 252 (261,842)

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26.

Why the IRS Should Want to Develop Rules Regarding Charities and Politics

Case Western Reserve Law Review, Forthcoming, Loyola-LA Legal Studies Paper No. 2011-33
Number of pages: 39 Posted: 16 Sep 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 238 (277,035)

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27.

Reforming the Charitable Contribution Substantiation Rules

14 Florida Tax Review 275 (2013), Loyola-LA Legal Studies Paper No. 2013-6
Number of pages: 45 Posted: 16 Feb 2013 Last Revised: 01 Jul 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 224 (293,844)

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28.

The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation

Pittsburgh Tax Review, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2015-29, APSA 2014 Annual Meeting Paper
Number of pages: 41 Posted: 04 Aug 2014 Last Revised: 08 Sep 2015
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 222 (296,389)

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29.

Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations

New York University Journal of Legislation and Public Policy, Vol. 15, April 2012, Loyola-LA Legal Studies Paper No. 2011-30
Number of pages: 45 Posted: 01 Sep 2011 Last Revised: 29 Sep 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 217 (302,992)

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30.

The Interpretive Voice

Loyola-LA Legal Studies Paper No. 2005-3
Number of pages: 51 Posted: 11 Feb 2005
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 215 (305,688)

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31.

Reform Judaism, B'Tzelem Ehlohim, and Gay Rights

FAITH AND LAW: HOW RELIGIOUS TRADITIONS FROM CALVINISM TO ISLAM VIEW AMERICAN LAW, Robert Cochran, ed., NYU Press, 2007, Loyola-LA Legal Studies Paper No. 2006-9
Number of pages: 21 Posted: 03 Mar 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 214 (307,048)

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32.

Amending the Johnson Amendment in the Age of Cheap Speech

2018 University of Illinois Law Review On-Line (Spring 2018), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-45
Number of pages: 18 Posted: 27 Nov 2017 Last Revised: 17 Jan 2018
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 211 (311,177)

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33.

A Tax Lawyer’s Interpretation of Shakespeare

ABA Section of Taxation News Quarterly, Vol. 13, Fall 2009, Loyola-LA Legal Studies Paper No. 2009-40
Number of pages: 2 Posted: 12 Nov 2009
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 209 (313,985)

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34.

Standards for Charitable Disaster Relief In the Time of Pandemic

Tax Analysts 395 (June 2020), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2020-16
Number of pages: 6 Posted: 29 Jun 2020
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 194 (336,627)

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35.

A Typology of Governments and Governmental Affiliates

Loyola-LA Legal Studies Paper No. 2013-26
Number of pages: 1 Posted: 31 May 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 192 (339,737)

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36.

An Overview of Tax Issues for Religious Congregations

The Practical Tax Lawyer, Vol. 55, Fall 2010, Loyola-LA Legal Studies Paper No. 2010-51
Number of pages: 11 Posted: 16 Nov 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 188 (346,450)

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37.

The University, Ideology, and Tax Exemption

Tax Notes Federal, Aug. 10, 2020, pp. 1037-1041, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2020-24
Number of pages: 6 Posted: 21 Sep 2020
Ellen P. Aprill and Samuel D. Brunson
Loyola Law School Los Angeles and Loyola University Chicago School of Law
Downloads 183 (355,127)

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38.

Religious Organizations, Refuge for Undocumented Immigrants, and Tax Exemption

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-28
Number of pages: 6 Posted: 30 Aug 2017 Last Revised: 19 Nov 2017
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 182 (356,805)

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Nonprofit, immigration, IRS, churches, sanctuary

39.

The Impact of Agency Procedures and Judicial Review on Tax Reform

National Tax Journal, Vol. 65, No. 4, pp. 917-932, December 2012, Loyola-LA Legal Studies Paper No. 2012-39
Number of pages: 17 Posted: 16 Oct 2012
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 172 (375,183)

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tax reform, notice-and-comment, temporary regulations, good cause exception

40.

Americans for Prosperity and the Future of Schedule B

Tax Notes Federal, Volume 172, July 12, 2021, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-22
Number of pages: 4 Posted: 19 Jul 2021
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 165 (389,114)

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41.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021
Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin and Richard Schmalbeck
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law
Downloads 161 (397,436)

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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

42.

Post-Disaster Tax Legislation: A Series of Unfortunate Events

Duke Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2006-40
Number of pages: 51 Posted: 16 Nov 2006
Ellen P. Aprill and Richard Schmalbeck
Loyola Law School Los Angeles and Duke University School of Law
Downloads 159 (401,752)

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43.

Report of the Task Force on Judicial Deference, Aba Section of Taxation

Tax Lawyer, Vol. 57, p. 717, 2004, Loyola-LA Legal Studies Paper No. 2004-10, Hofstra Univ. Legal Studies Research Paper No. 05-15
Number of pages: 62 Posted: 27 May 2005 Last Revised: 10 Mar 2008
Ellen P. Aprill, Linda Galler and Irving Salem
Loyola Law School Los Angeles, Hofstra University - Maurice A. Deane School of Law and affiliation not provided to SSRN
Downloads 157 (406,047)

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44.

Tax Exemption is Not a Subsidy - Except When it is

172 Tax Notes Federal 1887
Number of pages: 12 Posted: 08 Nov 2021 Last Revised: 10 Nov 2021
Lloyd Hitoshi Mayer and Ellen P. Aprill
Notre Dame Law School and Loyola Law School Los Angeles
Downloads 156 (408,247)

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nonprofit, tax, exemption

45.

Testimony of Ellen Aprill on Tax Strategy Patents Before the Subcommittee on Select Revenue Measures of the Committee on Ways & Means

Loyola-LA Legal Studies Paper No. 2007-4
Number of pages: 10 Posted: 22 Dec 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 152 (417,206)

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46.

Section 4960’s Failure to Tax Governmental Entities

Tax Notes, January 22, 2018, Medium, Whatever Source Derived blog, December 26, 2017, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-07
Number of pages: 9 Posted: 23 Feb 2018 Last Revised: 25 Feb 2018
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 149 (424,029)

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47.

King v. Burwell and Tax Court Review of Regulations

Annual Review, 2015 Pepperdine Law Review On-Line, Forthcoming, Loyola Law School, Los Angeles Legal Studies Paper No. 2015-30
Number of pages: 15 Posted: 03 Sep 2015 Last Revised: 04 Sep 2015
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 149 (424,029)

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48.

The Supreme Court's Opinions in Bilski and the Future of Tax Strategy Patents

Journal of Taxation, Vol. 113, p. 81, August 2010, Loyola-LA Legal Studies Paper No. 2010-35
Number of pages: 22 Posted: 29 Aug 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 147 (428,750)

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49.

A Primer on Political Activity by 501(c) and 527 Organizations

Loyola-LA Legal Studies Paper No. 2013-24
Number of pages: 30 Posted: 23 May 2013 Last Revised: 24 May 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 138 (451,048)

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50.

The Ballot, the Bimah, and the Tax Code

CCAR Journal: The Reform Jewish Quarterly, Forthcoming, Loyola-LA Legal Studies Paper No. 2009-47
Number of pages: 18 Posted: 09 Dec 2009
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 133 (464,795)

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51.

UBIT to the Defense! ESOPs and Government Entities

Tax Notes, Vol. 128, p. 317, July 18, 2010
Number of pages: 5 Posted: 12 Aug 2010
Calvin H. Johnson and Ellen P. Aprill
University of Texas at Austin - School of Law and Loyola Law School Los Angeles
Downloads 131 (470,544)

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unrelated business income tax, UBIT, tax reform, shelf project, ESOP

52.

Caution: Enterprise Zones

66 Southern California Law Review 1341 (1993), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2019-02
Number of pages: 25 Posted: 31 Jan 2019 Last Revised: 01 Apr 2019
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 126 (485,193)

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53.

Section 501(c)(4) Organizations, the Gift Tax, and Election Law Disclosure

Loyola-LA Legal Studies Paper No. 2010-50
Number of pages: 7 Posted: 13 Nov 2010 Last Revised: 15 May 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 125 (488,234)

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54.

Tribal Bonds: Indian Sovereignty and the Tax Legislative Process

Administrative Law Review, Vol. 46, p. 333, 1994, Loyola-LA Legal Studies Paper No. 2009-3
Number of pages: 37 Posted: 04 Feb 2009
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 123 (494,400)

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55.

The Parsonage Exemption Subsidizes Religion

Tax Notes, Dec. 18, 2017, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-01
Number of pages: 4 Posted: 18 Jan 2018 Last Revised: 19 Jan 2018
Adam Chodorow and Ellen P. Aprill
Arizona State University (ASU) - Sandra Day O'Connor College of Law and Loyola Law School Los Angeles
Downloads 115 (520,513)

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56.

Nonprofits and Political Activity: Lessons from England and Canada

142 Tax Notes 1114 (2014), Loyola-LA Legal Studies Paper No. 2014-9
Number of pages: 7 Posted: 26 Mar 2014
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 115 (520,513)

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57.

Parsonage and Tax Policy: Rethinking the Exclusion

TAX NOTES, p. 1243, August 26, 2002, Loyola-LA Legal Studies Paper No. 2002-18
Number of pages: 16 Posted: 23 Aug 2002 Last Revised: 25 Jun 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 114 (523,876)

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58.

Excluding the Income of State and Local Governments: The Need for Congressional Action

26 Georgia Law Review 421 (1992), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-20
Number of pages: 83 Posted: 24 May 2018
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 111 (534,513)

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59.

A Case Study of Legislation vs. Regulation: Defining Political Campaign Intervention Under Federal Tax Law

Duke Law Journal, Vol. 63, p. 101, 2014, Loyola-LA Legal Studies Paper No. 2014-11
Number of pages: 39 Posted: 04 Apr 2014
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 110 (538,036)

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60.

Unpacking the Most Important Paragraph in Loper Bright

Loyola Law School, Los Angeles Legal Studies Research Paper No.2025-02
Number of pages: 8 Posted: 23 Jan 2025
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 96 (592,698)

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61.

A Tax Lesson for Election Law

164 Tax Notes Federal No. 14, 2259 (September 30, 2019)., Loyola Law School, Los Angeles Legal Studies Research Paper No. 2019-36
Number of pages: 6 Posted: 28 Oct 2019
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 96 (592,698)

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62.

Municipal Bonds and Accountability to the General Electorate

141 Tax Notes 547, November 2013, Loyola-LA Legal Studies Paper No. 2013-41
Number of pages: 8 Posted: 27 Nov 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 86 (634,769)

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63.

Comment Letter re Treasury and IRS Guidance on IRC § 6417, Elective payment of applicable credits

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2022-16
Number of pages: 4 Posted: 16 Dec 2022
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 80 (662,380)

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64.

A Very Complicated Entity: Lessons from the DOGE-United States Institute of Peace Showdown

UCLA School of Law, Public Law Research Paper No. 25-13, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2025-12
Number of pages: 10 Posted: 27 Mar 2025
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 79 (667,267)

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65.

Reviewing For-Profit Philanthropy And the 1969 Tax Reform Act

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-15
Number of pages: 12 Posted: 01 Jun 2023 Last Revised: 26 Sep 2023
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 79 (667,267)

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66.

May 2018 ABA Tax Section Meeting - Tax Policy and Simplification Committee: The Byrd Rule and the Tax Legislative Process (Presentation Slides)

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-19
Number of pages: 14 Posted: 22 May 2018
Joseph Dugan, Ellen P. Aprill, Viva Hammer and George K. Yin
U.S. Department of Justice, Loyola Law School Los Angeles, Government of the United States of America - Joint Committee on Taxation and University of Virginia School of Law
Downloads 71 (708,463)

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67.

Brief of Amicus Curiae Tax Professors in Support of Respondent in Moore v. United States

U of Maryland Legal Studies Research Paper No. 2023-17, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-32
Number of pages: 37 Posted: 25 Oct 2023
Donald B. Tobin and Ellen P. Aprill
University of Maryland Francis King Carey School of Law and Loyola Law School Los Angeles
Downloads 45 (887,752)

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income tax, realized income, sixteenth amendment, repatriation tax, unrealized gains,

68.

A Tax Lesson for Education Law

Tax Notes Federal, Volume 171, May 17, 2021, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-13
Number of pages: 9 Posted: 25 Jun 2021
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 42 (914,592)

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69.

Muffled Chevron: Judicial Review of Tax Regulations

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-25, Florida Law Review, Vol. 3, No. 2, 1996
Number of pages: 42 Posted: 13 Sep 2023
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 41 (923,893)

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