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Full-Text Articles in Law
When A Liquidating Corporation Distributes A Partnership Interest: The Problem Of Depreciation/Acrs Recapture, Twila Castellucci
When A Liquidating Corporation Distributes A Partnership Interest: The Problem Of Depreciation/Acrs Recapture, Twila Castellucci
Golden Gate University Law Review
This Note will discuss the tax consequences when a corporation liquidates and distributes its partnership interest to a shareholder. Included in this discussion will be an analysis of whether a corporation can avoid paying taxes on recapture income if it has not received any tax benefit from deductions subject to recapture.
Tax Law, Stacy Snowman
Inequity & Economics: Federal Income, Gift And Estate Tax Treatment Of De Facto Families, Michael Zaidel
Inequity & Economics: Federal Income, Gift And Estate Tax Treatment Of De Facto Families, Michael Zaidel
Golden Gate University Law Review
Disparate tax treatment of married couples in common law vis-a-vis community property states led to remedial congressional action a generation ago. The current inequity lies between married and unmarried couples. Correcting that imbalance will again require congressional action. Nevertheless, this Comment argues that precedent exists for judicial remedy of some of the inequitable tax burdens of the unmarried couple. Tax planning is beyond the scope of this Comment, but suggestions will be offered. Property rights and contract formation are treated only to the extent of their tax ramifications.
Taxation, Robert C. Gabrielski, Robert Michael Fanucci
Taxation, Robert C. Gabrielski, Robert Michael Fanucci
Golden Gate University Law Review
No abstract provided.
Taxation, Carol M. Kingsley, Helen Rowland Martin
Taxation, Carol M. Kingsley, Helen Rowland Martin
Golden Gate University Law Review
No abstract provided.