Life As Is

...it being understood that Seller and Seller's agents make no representations or warranties
pertaining to the fixtures or state of repair of the World or any of its systems.

Wednesday, November 24, 2004
  All of the Important Information in this Post is Contained in the First Sentence [UPDATE: and in the Comments] : This is why I love Mixtape Marathon. It was the first thing I read after finishing my paper (a 30-pager) a few minutes ago. Now I'm off to begin another (a 15ner).

After being in grad school for a while the tendency to write about really technical topics that build on research from past semesters is way too tempting to pass up. (1) You don't have to start from scratch on the research. Who has time for that? Not me, I'm too busy googling Palindromes. (2) The more technical it is, the more sections and sub-sections and sub-subsection you get to have, and I like those. (Really--outlining is my favorite part, always has been).

So, the paper that I just finished was on non-violation complaints for intellectual-property rights under the U.S.-Chile Free Trade Agreement. If you know about WTO stuff, this won't read like alphabet soup: Chile never should have left the FTA open to (what are essentially) GATT 23:1(b) claims for IPRs, which are not allowed under TRIPS as long as the Art. 64 moratorium remains in effect.

Yep, that's what the paper was about. I mean, that was the heart of it, at least. There was a lot of packaging. Anybody want to read it?

Now, for my next trick--the 15 pager--I'm going to go back to the basics. The impact of fed tax policy on state and local tax policy. Fed-state (mis)coordination issues are the friend of the Public Affairs student. I'm looking at partnerships and LLCs who participate in Tax Incremental Financing (TIF) districts but don't get the benefit of sec. 118 the way they would if they were an S Corp. I'm thinking that if they form a partnership with the city they can use sec. 721 to get the same effect, and that state TIF laws should help them do that. That's an untested theory at this point. I'll let you know what I find.

I'm writing it for my State & Local Taxation class, which I would recommend to PA and law students alike. It's a good class to take when you're not a home-owner, though, because the answer to every policy conundrum is always "more property taxes."

Now, stop reading this and go read Mixtape Marathon.
You are way too nice to me!
Yeah, I want to read it.
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