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Full-Text Articles in Law
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, Stephen R. Looney
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, Stephen R. Looney
William & Mary Annual Tax Conference
No abstract provided.
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman
Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
A Primer On Protecting Tax Losses From A Section 382 Ownership Change, Mark C. Van Deusen
A Primer On Protecting Tax Losses From A Section 382 Ownership Change, Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Small Business Tax Entity, John W. Lee
Choice Of Small Business Tax Entity, John W. Lee
Faculty Publications
This article summarizes parts of Lee’s forthcoming article “A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do,” 78 Texas L. Rev. 885 (2000). Conventional wisdom, says Lee, holds that the LLC, due to its limited liability and hassle-free single level of taxation, will supplant C and S corporations as the choice of entity for new businesses. In fact, in most jurisdictions corporate formations outnumber LLC formations 2:1 or more, and IRS Statistics of Income (SOI) projects that the S corporation will be the fastest growing tax entity for 2000 …
The Debt-Equity Regulations (Section 385), Felix B. Laughlin
The Debt-Equity Regulations (Section 385), Felix B. Laughlin
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entities For Holding Real Estate: Corporations, Leonard L. Silverstein
Choice Of Entities For Holding Real Estate: Corporations, Leonard L. Silverstein
William & Mary Annual Tax Conference
No abstract provided.
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Faculty Publications
The Seventh Circuit, in Wisconsin Big Boy, has recently indicated that arm's-length charges may not prevent a Section 482 reallocation among integrated multiple corporations. Mr. Lee analyzes this recent development and suggests that in the future the proper defense to a 482 attack may lie in a reasonable division of profits.