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Articles 1 - 10 of 10
Full-Text Articles in Law
Corporate Liquidations, John J. Mylan
Corporate Liquidations, John J. Mylan
William & Mary Annual Tax Conference
No abstract provided.
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
William & Mary Annual Tax Conference
No abstract provided.
Disposition Of Unwanted Assets, George J. Rabil
Disposition Of Unwanted Assets, George J. Rabil
William & Mary Annual Tax Conference
No abstract provided.
Collapsible Corporations, Michael K. Ryan
Collapsible Corporations, Michael K. Ryan
William & Mary Annual Tax Conference
No abstract provided.
Reincorporation And Related Problems, B. Roland Freasier Jr.
Reincorporation And Related Problems, B. Roland Freasier Jr.
William & Mary Annual Tax Conference
No abstract provided.
Kahn V. Shevin, Lewis F. Powell Jr.
National Cable Television V. United States, Lewis F. Powell Jr.
National Cable Television V. United States, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Another Word On Child Care, Alan L. Feld
Another Word On Child Care, Alan L. Feld
Faculty Scholarship
Professors Schaffer and Berman have written a stimulating brief in support of a deduction for child care expenses in computing federal taxable income. But, in addition, by the range of considerations which their article takes into account, it illustrates the difficulty in opting for deductibility or nondeductibility on the basis of a rational consideration of income tax policies. The difficulty derives primarily from the fact that child care expenditures partake of both a personal (consumption) element and a business (income earning) element.1 To the extent it represents the latter, it does not represent personal income appropriately subject to tax; …
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
Publications
No abstract provided.
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Faculty Scholarship
The failure to tax the appreciation of capital assets transferred at death has been described as the major shortcoming of existing federal income tax laws. From time to time since 1942, the Department of the Treasury and others have urged alteration of the rule which underlies this failure. Recently the House Ways and Means Committee held panel discussions and public hearings on the subject of tax reform during which consideration was given to the possibility of changing the laws dealing with taxation of appreciated property at death. In its recommendations to the Committee, the Treasury Department did not push for …