Sarah Lawsky
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sarahlawsky.bsky.social
Sarah Lawsky
@sarahlawsky.bsky.social
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Law professor at UIUC, Catala team at Inria. Tax law, computational law. https://www.sarahlawsky.org/
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sarahlawsky.bsky.social
FAR Forms in first distribution (entry-level law school faculty hiring). This year is the highest number of FAR forms since 2015.
FAR Forms in First Distribution - 2009: 637; 2010: 662; 2011: 592; 2012: 588; 2013: 592; 2014: 492; 2015: 410; 2016: 382; 2017: 403; 2018: 344; 2019: 334; 2020: 297; 2021: 328; 2022: 272; 2023: 348; 2024: 352; 2025: 406
August 14, 2025 at 5:07 PM
sarahlawsky.bsky.social
This Article provides new insights into the federal income tax deductions available to individuals. First, after organizing individuals' deductions into the familiar categories of expenses versus losses and three types of activities that individuals engage in, the Article shows the advantages of bifurcating the standard losses category. Second, it focuses on limitations that the Internal Revenue Code (Code) imposes on deductions. It identifies two distinct types of "separate limitations" the Code uses, and it uncovers important patterns in how the Code treats disallowed amounts. Third, although the federal income tax is generally described as using annual accounting, the Article shows that the categories that individuals' deductions fall into map neatly onto annual, transactional, and lifetime-esque accounting, with limited and revealing exceptions.
August 5, 2025 at 2:48 PM
sarahlawsky.bsky.social
Brief intro - I'm a law prof at Northwestern, through 2028 also visiting at Inria Paris, where I'm working with a team on a DSL for tax law (Catala). Interests outside of tax & functional programming include dogs, musical theater, & cats (mine is a total jerk but I'm obsessed with him anyway).
Orange and white cat staring at the camera
November 8, 2024 at 10:04 AM