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Articles 1 - 23 of 23
Full-Text Articles in Law
Leading 1968 Federal Tax Cases And Rulings, Edwin L. Kahn
Leading 1968 Federal Tax Cases And Rulings, Edwin L. Kahn
William & Mary Annual Tax Conference
No abstract provided.
The Federal Tax Enactments Of 1968, Laurence N. Woodworth
The Federal Tax Enactments Of 1968, Laurence N. Woodworth
William & Mary Annual Tax Conference
No abstract provided.
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
University of Michigan Journal of Law Reform
There has been growing discontent among tax gatherers and taxpayers alike over the disposition of state and local tax disputes. Concern centers on the nature of appellate review and its availability irrespective of the tax involved or the amount or subject matter in controversy. In many jurisdictions the system of review in tax cases presents an unwieldy array of alternative administrative and judicial avenues of review which are confusing to the prospective tax appellant and destructive of economy and uniformity in the system. This article will assess the need for a specialized judicial court to review the initial disposition of …
The Tax Benefit Rule, Claim Of Right Restorations, And Annual Accounting: A Cure For The Inconsistencies, John G. Corlew
The Tax Benefit Rule, Claim Of Right Restorations, And Annual Accounting: A Cure For The Inconsistencies, John G. Corlew
Vanderbilt Law Review
The Internal Revenue Code is premised on an annual accounting concept which requires the taxpayer to count up his transactions at the end of the year and remit to the Government taxes based on the occurrences of that particular year. In theory this requires disregarding the factors of prior or subsequent taxable years, despite the irrelation to events of the tax year in question. In most instances, annual accounting poses no special problem. When applied to certain items whose tax impact transcends more than a single taxable year,however, inconsistencies and inequities may result. Two instances in which inconsistent tax treatment …
Income Tax--The Deductibility Of Meals As Traveling Expenses, Thomas Ryan Goodwin
Income Tax--The Deductibility Of Meals As Traveling Expenses, Thomas Ryan Goodwin
West Virginia Law Review
No abstract provided.
New Dimensions To The Thin Corporation, Waller H. Horsley
New Dimensions To The Thin Corporation, Waller H. Horsley
William & Mary Law Review
No abstract provided.
Rental Real Estate Corporations And Section 341 (E) (3) Of The Internal Revenue Code, William P. Oberndorfer, T. Howard Spainhour, Michael E. Overton
Rental Real Estate Corporations And Section 341 (E) (3) Of The Internal Revenue Code, William P. Oberndorfer, T. Howard Spainhour, Michael E. Overton
William & Mary Law Review
No abstract provided.
Federal-State Cooperation In Tax Administration, James R. Turner
Federal-State Cooperation In Tax Administration, James R. Turner
William & Mary Law Review
No abstract provided.
Tax Ruling Procedure Revisited, Norman A. Sugarman
Tax Ruling Procedure Revisited, Norman A. Sugarman
William & Mary Law Review
No abstract provided.
The Irs Program To Up-Date Published Rulings, Harold T. Swartz
The Irs Program To Up-Date Published Rulings, Harold T. Swartz
William & Mary Law Review
No abstract provided.
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Indiana Law Journal
No abstract provided.
The Income Taxation Of The Capital Gains Of A Trust, Kenneth F. Joyce
The Income Taxation Of The Capital Gains Of A Trust, Kenneth F. Joyce
Journal Articles
March
Recent Cases, Law Review Staff
Recent Cases, Law Review Staff
Vanderbilt Law Review
Conflict of Laws--Torts--Law of Jurisdiction with Predominant Interest in Resolution of Issue Applied
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Constitutional Law--Owner of Private Subdivision May Refuse To Sell to Negroes
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Eminent Domain--Compensation for Substantial Impairment of Riparian Owners' Right of Access Denied
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Taxation--Professional Service Corporations--Kintner Regulations Held Invalid
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Taxation--Recovered Charitable Contributions, Previously Claimed as Deductions, Are Gross Income In Year of Receipt
Tax Problems In Sales To Controlled Corporations, Brian C. Ellis
Tax Problems In Sales To Controlled Corporations, Brian C. Ellis
Vanderbilt Law Review
Mr. Ellis examines the tax consequences arising when a taxpayer sells appreciated property to a controlled corporation in order to realize a capital gain for himself as well as to increase the basis of the property. He points out the dangers inherent in such a transaction and suggests precautions which should be taken to obtain favorable tax treatment. The author concludes that a taxpayer transferring appreciated property to a controlled corporation may achieve substantial tax benefits because of the relative ineffectiveness of sections 351 and 1239; however, it will be almost impossible for a taxpayer to recognize a loss on …
Taxation Of The Trust Annuity: The Unitrust Under The Constitution And The Internal Revenue Code, Louis A. Del Cotto, Kenneth F. Joyce
Taxation Of The Trust Annuity: The Unitrust Under The Constitution And The Internal Revenue Code, Louis A. Del Cotto, Kenneth F. Joyce
Journal Articles
No abstract provided.
Federal And State Taxation, Dudley Warner Woodbridge
Federal And State Taxation, Dudley Warner Woodbridge
Virginia Bar Notes
No abstract provided.
Comparative Conflict Resolution Procedures In Taxation: An Analytic Comparative Study, L. Hart Wright, Jean Van Houtte, Pierre Kerlan, Helmut Debatin, James Arthur Johnstone, H. Schuttevaer, Elizabeth G. Brown
Comparative Conflict Resolution Procedures In Taxation: An Analytic Comparative Study, L. Hart Wright, Jean Van Houtte, Pierre Kerlan, Helmut Debatin, James Arthur Johnstone, H. Schuttevaer, Elizabeth G. Brown
Michigan Legal Studies Series
Tax administrators in well developed countries rarely have either occasion or opportunity to compare experiences or exchange opinions regarding procedures and practices utilized in administering complicated tax laws. Moreover, there is little comparative literature on the subject. Even the tax institutes which are internationally oriented usually focus on substantive tax principles, not procedures and practices. Hopefully, therefore, administrators in highly developed countries will find useful this analytic comparison of practices and procedures through which six of their number resolve disputable income tax questions -administratively and judicially.
Concern for tax administrators in well developed countries, however, was not the prime motivation …
Industrial Development Bonds And Economic Policy, Robert Birmingham
Industrial Development Bonds And Economic Policy, Robert Birmingham
Faculty Articles and Papers
No abstract provided.
A Suggested Alternative Approach To The Senate Finance Committee Staff's 1985 Proposals For Revising The Merger And Acquisition Provisions, Samuel C. Thompson Jr.
A Suggested Alternative Approach To The Senate Finance Committee Staff's 1985 Proposals For Revising The Merger And Acquisition Provisions, Samuel C. Thompson Jr.
Journal Articles
No abstract provided.
The Public Policy Limitation On Deductions From Gross Income: A Conceptual Analysis, Donald H. Gordon
The Public Policy Limitation On Deductions From Gross Income: A Conceptual Analysis, Donald H. Gordon
Indiana Law Journal
No abstract provided.
Section 303 Stock Repurchase Vs. Accumulated Earnings Tax, Mel J. Massey Jr.
Section 303 Stock Repurchase Vs. Accumulated Earnings Tax, Mel J. Massey Jr.
Cleveland State Law Review
This article looks into the situation in which Section 303 is beign planned for use in a corporation that is over-capitalized. "Under its provisions the stockholder of a closely held corporation can look to the corporation to purchase sufficient shares of his stock in order to permit his executor to pay estate and inheritance taxes, executor's and attorney's fees and funeral expenses. The asset, his stock in the closed corporation, which has chiefly caused this stockholder's estate problem, will be used to solve it."
Recent Decisions
University of Richmond Law Review
This is a summary of the case law from 1968.
Harmonization Of Company Law In The European Economic Community, Hugh Ault
Harmonization Of Company Law In The European Economic Community, Hugh Ault
Hugh J. Ault
No abstract provided.