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Full-Text Articles in Law
Partnership Tax Allocation Provisions, Brian J. O'Connor
Partnership Tax Allocation Provisions, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii
Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway
Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Towards Equity And Efficiency In Partnership Allocations, Darryll K. Jones
Towards Equity And Efficiency In Partnership Allocations, Darryll K. Jones
Journal Publications
The primary goal of any tax system is to raise sufficient revenue for government. More precisely, taxation is the means by which government supplies necessary things not available from the private market. Taxation allows society to cure distributional imperfections in the market. It is appropriate, therefore, only to the extent that the market cannot provide goods and services for which there is public demand; if private markets equitably supplied food, shelter, health care, education, and common defense, taxes could be greatly reduced if not completely eliminated. The revenue raising goal is thwarted to the extent the taxing system is either …