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Tax Law

Washington and Lee University School of Law

Taxation

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Full-Text Articles in Law

What Are We-Laborers, Factories, Or Spare Parts? The Tax Treatment Of Transfers Of Human Body Materials, Lisa Milot Jun 2010

What Are We-Laborers, Factories, Or Spare Parts? The Tax Treatment Of Transfers Of Human Body Materials, Lisa Milot

Washington and Lee Law Review

Transfers of human body materials are ubiquitous. From surrogacy arrangements, to sales of eggs, sperm and plasma to clinics, to black markets for kidneys, to pleas for donations of body materials, these transfers are covered and debated daily in popular and academic discourse. The associated philosophical and legal issues have been explored by a wide range of commentators. The appropriate tax treatment of these transactions, however, is mostly unexamined. Current Law is unclear about what the tax consequences of these transfers are. There are no statutory provisions directly on point, Internal Revenue Service guidance is outdated and conflicting, and the …


Montana V. Blackfeet Tribe Of Indians, Lewis F. Powell Jr. Oct 1984

Montana V. Blackfeet Tribe Of Indians, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


California V. Grace Brethren Church, Lewis F. Powell Jr Oct 1981

California V. Grace Brethren Church, Lewis F. Powell Jr

Supreme Court Case Files

No abstract provided.


Merrion V. Jicarilla Apache Tribe, Lewis F. Powell Jr. Oct 1981

Merrion V. Jicarilla Apache Tribe, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Ramah Navajo School Board V. Bureau Of Revenue Of New Mexico, Lewis F. Powell Jr. Sep 1981

Ramah Navajo School Board V. Bureau Of Revenue Of New Mexico, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Washington V. Confederated Tribes Of Colville Indian Reservation, Lewis F. Powell Jr. Oct 1979

Washington V. Confederated Tribes Of Colville Indian Reservation, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Bryan V. Itasca County, Minnesota, Lewis F. Powell Jr. Oct 1975

Bryan V. Itasca County, Minnesota, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


The General Practitioner Faces Taxes, Charles L. Claunch Mar 1954

The General Practitioner Faces Taxes, Charles L. Claunch

Washington and Lee Law Review

No abstract provided.


A Review Of Intergovernmental Immunities From Taxation Sep 1946

A Review Of Intergovernmental Immunities From Taxation

Washington and Lee Law Review

No abstract provided.