Author Page for Ellen P. Aprill

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 866 (20,273)

Abstract:

2.

An 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: 09 Jun 2010

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 768 (24,019)

Abstract:

3.

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 486 (41,694)

Abstract:

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 374 (47,278)

Abstract:

5.

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 372 (60,395)

Abstract:

6.

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 368 (65,798)

Abstract:

7.

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 343 (55,895)

Citation 1

Abstract:

8.

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 292 (53,780)

Abstract:

9.

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 186 (120,388)

Abstract:

10.

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 165 (142,947)

Abstract:

11.

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 159 (140,825)

Abstract:

12.

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 155 (145,856)

Abstract:

13.

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 153 (127,772)

Citation 6

Abstract:

14.

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 150 (151,300)

Citation 2

Abstract:

15.

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 137 (172,635)

Abstract:

16.

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 132 (173,616)

Abstract:

17.

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 126 (175,594)

Abstract:

18.

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 123 (185,189)

Citation 1

Abstract:

19.

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 120 (194,608)

Abstract:

20.

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 99 (192,191)

Abstract:

21.

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 99 (210,119)

Abstract:

22.

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 91 (208,784)

Abstract:

23.

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 89 (235,750)

Abstract:

24.

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 88 (234,163)

Abstract:

25.

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 85 (244,225)

Abstract:

26.

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 70 (217,217)

Abstract:

27.

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 67 (237,384)

Abstract:

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 64 (204,780)

Abstract:

29.

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 61 (288,647)

Abstract:

30.

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 56 (267,025)

Abstract:

31.

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 54 (286,429)

Abstract:

32.

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 51 (279,661)

Abstract:

33.

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 49 (247,705)

Abstract:

34.

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 48 (293,357)

Abstract:

35.

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 45 (281,929)

Abstract:

36.

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 39 (348,536)

Abstract:

37.

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 0 (251,430)

Abstract:

38.

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

52 ABA Real Property, Trust and Estate Journal (Forthcoming) , Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-18

Number of pages: 36 Posted: 05 Apr 2017 Last Revised: 15 Apr 2017

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 0 (69,448)

Abstract:

39.

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 0 (212,792)

Ellen P. Aprill

Loyola Law School Los Angeles

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

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