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Full-Text Articles in Law
Recent Developments In Virginia Taxation, Craig D. Bell
Recent Developments In Virginia Taxation, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Understanding Section 704(C) (Powerpoint), Brian J. O'Connor
Understanding Section 704(C) (Powerpoint), Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2015-2016, Craig D. Bell, William L.S Rowe, Emily J. Winbigler
Recent Tax Developments In Virginia: 2015-2016, Craig D. Bell, William L.S Rowe, Emily J. Winbigler
William & Mary Annual Tax Conference
No abstract provided.
Negotiating Tax Provisions In Partnership And Llc Agreements, Robert G. Gottlieb, Brian J. O'Connor
Negotiating Tax Provisions In Partnership And Llc Agreements, Robert G. Gottlieb, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Tax Accounting Methods Considerations In Restructuring Transactions, Glenn Carrington, Kristine Mora
Tax Accounting Methods Considerations In Restructuring Transactions, Glenn Carrington, Kristine Mora
William & Mary Annual Tax Conference
No abstract provided.
The Economic Ambiguity (And Possible Irrelevance) Of Tax Transition Rules, Eric D. Chason
The Economic Ambiguity (And Possible Irrelevance) Of Tax Transition Rules, Eric D. Chason
Faculty Publications
No abstract provided.
"Tax Library" Resources For The Small To Medium Sized Cpa Or Law Firm - Roundtable Discussion, Michael L. Layman, Timothy H. Guare, J. Patrick Budd, Gregory W. Geisert
"Tax Library" Resources For The Small To Medium Sized Cpa Or Law Firm - Roundtable Discussion, Michael L. Layman, Timothy H. Guare, J. Patrick Budd, Gregory W. Geisert
William & Mary Annual Tax Conference
No abstract provided.
Who Should Be Entitled To Claim The New Education Credits?, Glenn E. Coven
Who Should Be Entitled To Claim The New Education Credits?, Glenn E. Coven
Faculty Publications
Professor Coven believes that the education assistance provisions enacted in 1997, while long overdue, were ill-considered and poorly constructed. Focusing on what should have been the simple question of who is entitled to claim an education tax credit, this report illustrates the harm that inadequate drafting produces. While section 25A appeared to deny a credit to a dependent child, an unfair and unwise result, the proposed regulations allow parents to shift the credit to their children but only on the forfeiture of the deduction for the personal exemption. That rule, says Coven, imposes a harsh penalty on low and middle-income …
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Tax Issues In Divorce, Marjorie A. O'Connell
Tax Issues In Divorce, Marjorie A. O'Connell
William & Mary Annual Tax Conference
No abstract provided.
The Year In Review: A Discussion Of Significant Regulations, Rulings And Cases, Stefan F. Tucker
The Year In Review: A Discussion Of Significant Regulations, Rulings And Cases, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Tax Court Decision Unsettles Irs Subchapter S Procedures, Glenn E. Coven
Tax Court Decision Unsettles Irs Subchapter S Procedures, Glenn E. Coven
Faculty Publications
No abstract provided.
Making Subchapter S Work, Glenn E. Coven
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Faculty Publications
No abstract provided.