Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
Articles 1 - 22 of 22
Full-Text Articles in Law
Professional Corporations - Practical Problems And Solutions, K. Maxwell Dale
Professional Corporations - Practical Problems And Solutions, K. Maxwell Dale
William & Mary Annual Tax Conference
No abstract provided.
Equipment Leasing, Robert S. Parker Jr.
Equipment Leasing, Robert S. Parker Jr.
William & Mary Annual Tax Conference
No abstract provided.
Partnerships And At Risk Problems, Stefan F. Tucker
Partnerships And At Risk Problems, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Outlook For Tax Legislation In The 97th Congress, John K. Meagher
Outlook For Tax Legislation In The 97th Congress, John K. Meagher
William & Mary Annual Tax Conference
No abstract provided.
Subchapter S - Joint Committee Staff Recommendations, James F. Dring
Subchapter S - Joint Committee Staff Recommendations, James F. Dring
William & Mary Annual Tax Conference
No abstract provided.
Supplement: Criminal Prosecution - Voluntary Disclosure; History, Revocation And Revival, R. Barrow Blackwell
Supplement: Criminal Prosecution - Voluntary Disclosure; History, Revocation And Revival, R. Barrow Blackwell
William & Mary Annual Tax Conference
No abstract provided.
Simplification As A Tax Policy Objective, H. Stewart Dunn
Simplification As A Tax Policy Objective, H. Stewart Dunn
William & Mary Annual Tax Conference
No abstract provided.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia Law Review
No abstract provided.
Narrowing I.R.S. Discretion: Standard Of Review Under I.R.C. 7477, Elizabeth W. Taylor
Narrowing I.R.S. Discretion: Standard Of Review Under I.R.C. 7477, Elizabeth W. Taylor
Cornell International Law Journal
No abstract provided.
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
West Virginia Law Review
No abstract provided.
Taxing The Sale Of Property, Dennis S. Karjala
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
West Virginia Law Review
No abstract provided.
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
West Virginia Law Review
No abstract provided.
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
West Virginia Law Review
No abstract provided.
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
Faculty Publications
No abstract provided.
Federal Income Taxation - Travel Expense Deductions - Employees At Remote Nuclear Test Site May Deduct Under I.R.C. 162(A)(2) The Cost Of Extra Meals And Lodging Incurred When They Are Required To Work Overtime And Find It Necessary To Remain At Test Site Overnight, Beth A. Ungerman
Villanova Law Review
No abstract provided.
Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.
Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.
Law Faculty Scholarly Articles
Certainly the most publicized developments in Kentucky tax law during the current survey period were those legislative reforms adopted by the special session of the Kentucky General Assembly in early 1979. Responding to demands for relief from rising tax burdens, the legislature enacted H.B. 44 to limit the impact of inflation on property taxes. These legislative changes were part of a nationwide wave of tax reform proposals engendered by voter approval of California's Proposition Thirteen in June, 1978. In addition to H.B. 44, this article will examine selected judicial decisions involving the taxation of intercorporate dividends, the sales and use …
The Mortgage Subsidy Bond Tax Act Of 1979: An Unwarranted Attack On State Sovereignty, John J. Keohane
The Mortgage Subsidy Bond Tax Act Of 1979: An Unwarranted Attack On State Sovereignty, John J. Keohane
Fordham Urban Law Journal
This Article examines the constitutionality of repealing the tax exempt status of interest accrued on bonds issued by states and municipalities. It concludes that repealing this tax exemption is unconstitutional, as it would encroach on state's sovereignty inherently protected by the constitution.
State Taxation Of Unitary Businesses , Peter G. Chen
State Taxation Of Unitary Businesses , Peter G. Chen
Fordham Urban Law Journal
The income taxation of multistate businesses has created problems for tax administrators, primarily with regard to the question of how to divide the income taxation amongst the multiple states. To address this, the concepts of unitary business and formula apportionment have been created. However, the non-uniform state taxation practices create difficulties even with the existence of these concepts. Some states have adopted the Multistate Tax Compact, but for it to be completely effective there still must be a uniform view adopted on what constitutes a unitary business. This note examines the constitutional issues attendant to developing a standard definition of …
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Villanova Law Review
No abstract provided.