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Tax Law

Washington and Lee Law Review

Journal

Taxation

Publication Year

Articles 1 - 3 of 3

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 There are no statutory provisions directly on point, Internal Revenue Service guidance is outdated and conflicting, and the …


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.