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Articles 31 - 51 of 51
Full-Text Articles in Law
Tax Law, Stacy Snowman
Tax Law, Laurie Ann Hedrich
Thoroughbred Horse Racing And Breeding As A Tax Sheltered Investment: Recent Tax Law Developments, Joel B. Turner
Thoroughbred Horse Racing And Breeding As A Tax Sheltered Investment: Recent Tax Law Developments, Joel B. Turner
Golden Gate University Law Review
This comment will first discuss principal tax shelter methods in general terms and then address the effects of recent tax legislation on tax-sheltered investments. Finally, the application of the current rules to hypothetical thoroughbred tax-sheltered investments will be undertaken to illustrate some of the options available to investors.
Taxation, Jeff Kirk
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.
Nonrecourse Financing And Tax Shelter Abuse: The Crane Doctrine Before And After The At Risk Provisions, Michael Gurwitz
Nonrecourse Financing And Tax Shelter Abuse: The Crane Doctrine Before And After The At Risk Provisions, Michael Gurwitz
Golden Gate University Law Review
This Comment will examine the history of nonrecourse financing and tax shelters from the fabled Crane holding to the new reality of the ARP. This will be done by dividing the Comment into four parts. Part I will discuss the period preceding the passage of the Tax Reform Act of 1976, focusing on the Crane doctrine and subsequent attempts by the Internal Revenue Service (IRS) to define and limit the use of nonrecourse debt. Part II will highlight the factors that contributed to the growing abuse of tax shelters. Part III, in general terms, will examine the statutory scheme of …
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.
Taxation, Marianne K. Tomecek
Taxation, Martin T. Murray
Medical Expense Deductions Under Section 213 Of The Internal Revenue Code Of 1954: The Definition Of "Medical Care", Dale A. Affonso
Medical Expense Deductions Under Section 213 Of The Internal Revenue Code Of 1954: The Definition Of "Medical Care", Dale A. Affonso
Golden Gate University Law Review
No abstract provided.
Taxation, George Mac Vogelei
Informational Hearing On Energy Conservation Tax Policy, Assembly Committee On Revenue And Taxation
Informational Hearing On Energy Conservation Tax Policy, Assembly Committee On Revenue And Taxation
California Assembly
No abstract provided.
United States V. Richey: Disclosure Of Tax Information By Former Irs Agent Not Protected By First Amendment, Christine C. Pagano
United States V. Richey: Disclosure Of Tax Information By Former Irs Agent Not Protected By First Amendment, Christine C. Pagano
Publications
No abstract provided.
Federal Tax Reform Act Of 1985: Impacts On Local Government, Senate Committee On Local Government
Federal Tax Reform Act Of 1985: Impacts On Local Government, Senate Committee On Local Government
California Senate
Summary report of the testimony received at the Special Hearing of the Senate Committee on Local Government.
Sca 51 And Sb 2032 - State Tax Courts, Senate Committee On Judiciary
Sca 51 And Sb 2032 - State Tax Courts, Senate Committee On Judiciary
California Senate
No abstract provided.
Federal Conformity In The Personal Income Tax, Assembly Revenue And Taxation Committee
Federal Conformity In The Personal Income Tax, Assembly Revenue And Taxation Committee
California Assembly
An analysis of major differences between state and federal law. A Briefing Book for Committee Interim Hearings.
Federal Conformity In The Personal Income Tax, Major Tax Legislation Of 1983 Volume 4, Assembly Revenue And Taxation Committee
Federal Conformity In The Personal Income Tax, Major Tax Legislation Of 1983 Volume 4, Assembly Revenue And Taxation Committee
California Assembly
AB 36 (Hannigan) Ch. 488 of 1983 and
SB 813 (Hart) Ch. 498 of 1983
Analysis Of Legislation Enacting Conformity To Selected Items Of The Federal Economic Recovery Tax Act Of 1981, Assembly Revenue And Taxation Committee
Analysis Of Legislation Enacting Conformity To Selected Items Of The Federal Economic Recovery Tax Act Of 1981, Assembly Revenue And Taxation Committee
California Assembly
AB 2595 (Deddeh), Chapter 1558 of 1982
AB 2516 (Sher), Chapter 1525 of 1982
AB 3194 (lmbrecht), Chapter 1559 of 1982
SB 1326 (Alquist), Chapter 327 of 1982
SB 11 (Maddy), Chapter 1604 of 1982
Conformity To Federal Income Tax Law, Volume I: Constitutional Authority For Automatic Federal Conformity, Assembly Revenue And Taxation Committee
Conformity To Federal Income Tax Law, Volume I: Constitutional Authority For Automatic Federal Conformity, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
Federal Income Tax Conformity, Assembly Revenue And Taxation Committee
Federal Income Tax Conformity, Assembly Revenue And Taxation Committee
California Assembly
AN EVALUATION OF PROPOSALS FOR AUTOMATIC CONFORMITY AND THE CURRENT DIFFERENCES BETWEEN CALIFORNIA AND FEDERAL LAW.
California law is currently in substantial conformance with federal income tax law although there are major areas of difference. As each federal law change is made, the Legislature revises state law only as iti deems appropriate. Some state laws are enacted to suit particular state needs and have no federal counterpart. Should California adopt federal income tax law with automatic conformity to future federal law changes?