![](https://jlpp.org/wp-content/uploads/2020/05/ElkinsPunishingtheVictim.png)
Punishing the Victim: IRC ยง162(m) and the Limitation on Deducting Executive Compensation
May 25, 2020Archives . Authors . Blog News . Certified Review . Feature . Feature Img . Issue Spotters . Policy/Contributor Blogs . Professor Blogs . Recent Stories Article(Source) The phenomenon of punishing the victim is unfortunately a familiar one. Too often, a person in need of protection discovers that those whose ostensible task it is to assist not only do not offer the necessary protection but in fact exacerbate the harm. Here is a current example. Section 162(m) of the Internal Revenue
![](https://jlpp.org/wp-content/uploads/2020/05/MMTaxIS3.png)
Go Fund Me Tax-Free: A Discussion of the Federal Tax Treatment of Funds Generated on Personal Crowdfunding Platforms such as GoFundMe from an Individual Tax Perspective
May 18, 2020Authors . Blog News . Certified Review . Feature . Feature Img . Issue Spotters . Policy/Contributor Blogs . Recent Stories . Student Blogs Article(Source) In 1913, Congress passed the Sixteenth Amendment to the United States Constitution which subjected all individuals to federal income taxation. According to the Center on Budget and Policy Priorities, income tax comprised 51% of all tax revenue in 2018 whereas payroll tax and corporate income tax comprised only 35% and 6% respectively. Because an