Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Income tax (11)
- Income tax: deductions/United States (5)
- Poverty law (5)
- Corporate taxes (4)
- EITC (4)
-
- Income tax/Accounting/United States (4)
- Income tax/United States (4)
- Internal Revenue Code (4)
- Earned income tax credit (3)
- IRS (3)
- Income tax/Individual (3)
- Welfare (3)
- Capital gains tax (2)
- Federal income tax (2)
- Income tax/Corporate distribution/United States (2)
- Income tax/Deductions/United States (2)
- Income tax/Exemptions (2)
- Income tax/Exemptions/United States (2)
- Income tax: individual/United States (2)
- Inheritance estate and gift taxes (2)
- Internal Revenue Service (2)
- Mortgages (2)
- Tax exemptions/United States (2)
- Tax law (2)
- Tax shelters (2)
- Above-the-line deduction (1)
- Accuracy-related penalty (1)
- Affordable Care Act (1)
- Assignment of income doctrine (1)
- Assignments (1)
- Publication Year
- Publication
- Publication Type
Articles 31 - 60 of 90
Full-Text Articles in Law
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Washington and Lee Law Review
No abstract provided.
Judicial Activism Is Not The Solution To The Attorney's Fee Problem, Brant J. Hellwig
Judicial Activism Is Not The Solution To The Attorney's Fee Problem, Brant J. Hellwig
Scholarly Articles
The report responds to criticism of the Tax Court's decision in Biehl v. Commissioner, in which the court determined that contingency fees paid to the taxpayer's attorney in employment litigation did not constitute an above-the-line deduction under section 62(a)(2)(A). The report examines the relevant statutes, regulations, and legislative history and concludes that the Tax Court reached the correct decision. Professor Hellwig further contends that had the Tax Court interpreted section 62(a)(2)(A) to grant above-the-line status to the attorney's fees in this case to avoid the disallowance of the miscelleaneous itemized deduction for attorney's fees under the alternative minimum tax, the …
Return To Sharecropping: Lawyers And Clients As Tenants And Landlords In The Tax Treatment Of Contingency Fees, Dean T. Howell
Return To Sharecropping: Lawyers And Clients As Tenants And Landlords In The Tax Treatment Of Contingency Fees, Dean T. Howell
Washington and Lee Law Review
No abstract provided.
What Part Of Rpos Don't You Understand? An Update And Survey Of Standards For Tax Return Positions, J. Timothy Philipps, Michael W. Mumbach, Morgan W. Alley
What Part Of Rpos Don't You Understand? An Update And Survey Of Standards For Tax Return Positions, J. Timothy Philipps, Michael W. Mumbach, Morgan W. Alley
Washington and Lee Law Review
No abstract provided.
Federal Taxation Of Prepaid College Tuition Plans, J. Timothy Philipps
Federal Taxation Of Prepaid College Tuition Plans, J. Timothy Philipps
Washington and Lee Law Review
No abstract provided.
But Reverend, Why Does Your Baptismal Font Have A Diving Board? Equitable Treatment For Vows Of Poverty Under The Federal Income Tax , J. Timothy Philipps
But Reverend, Why Does Your Baptismal Font Have A Diving Board? Equitable Treatment For Vows Of Poverty Under The Federal Income Tax , J. Timothy Philipps
Washington and Lee Law Review
No abstract provided.
Abusive Tax Shelters After The Tax Reform Act Of 1984
Abusive Tax Shelters After The Tax Reform Act Of 1984
Washington and Lee Law Review
No abstract provided.
Greater Efficiency Or Higher Consumer Rates? Fcc Preemption Of State Depreciation Methods For Telephone Companies In Virginia State Corporation Commission V. Fcc
Washington and Lee Law Review
No abstract provided.
Blowing Hot And Cold At The Same Time: Section 1034 Rollover And Rental Deductions On Rental And Sale Of Principal Residence
Washington and Lee Law Review
No abstract provided.
Medically Necessitated Meal And Lodging Costs: Should They Be Deductible Under Internal Revenue Code Section 213?, J. Timothy Philipps, Kenneth B. Tillou
Medically Necessitated Meal And Lodging Costs: Should They Be Deductible Under Internal Revenue Code Section 213?, J. Timothy Philipps, Kenneth B. Tillou
Washington and Lee Law Review
No abstract provided.
Recent Developments Affecting The Income And Gift Tax Consequences Of Interest-Free Loans
Recent Developments Affecting The Income And Gift Tax Consequences Of Interest-Free Loans
Washington and Lee Law Review
No abstract provided.
Tax-Exempt Status Of Amateur Sports Organizations
Tax-Exempt Status Of Amateur Sports Organizations
Washington and Lee Law Review
No abstract provided.
State Taxation Of Nondomiciliary Corporations
State Taxation Of Nondomiciliary Corporations
Washington and Lee Law Review
No abstract provided.
Clarifying The Characteristics Of Brother-Sister Controlled Groups Of Corporations: United States V. Vogel Fertilizer Co.
Washington and Lee Law Review
No abstract provided.
Small Issue Industrial Development Bonds: The Growing Abuse
Small Issue Industrial Development Bonds: The Growing Abuse
Washington and Lee Law Review
No abstract provided.
United States V. Lee, Lewis F. Powell, Jr.
United States V. Lee, Lewis F. Powell, Jr.
Supreme Court Case Files
No abstract provided.
B Reorganizations: The Voting Stock Rule Revisited
B Reorganizations: The Voting Stock Rule Revisited
Washington and Lee Law Review
No abstract provided.
Taxation Of Homeowners Associations Under The Tax Reform Act Of 1976
Taxation Of Homeowners Associations Under The Tax Reform Act Of 1976
Washington and Lee Law Review
No abstract provided.
Are Partnerships Aggregates Or Entities When Determining The Availability Of Investment Credit For Used Property?
Washington and Lee Law Review
No abstract provided.
Bank Credit Cards And The Timing Of Deductions Under Revenue Ruling 78-38: A Return To Consistency
Bank Credit Cards And The Timing Of Deductions Under Revenue Ruling 78-38: A Return To Consistency
Washington and Lee Law Review
No abstract provided.
Incorporating A Cash Basis Business: The Problem Of Section 357©
Incorporating A Cash Basis Business: The Problem Of Section 357©
Washington and Lee Law Review
No abstract provided.
Moe V. Confederated Salish And Kootenai Tribes Of Flathead Reservation, Lewis F. Powell Jr.
Moe V. Confederated Salish And Kootenai Tribes Of Flathead Reservation, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Fisher V. United States, Lewis F. Powell Jr.
Fisher V. United States, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
The Home Office Deduction Revisited With A New Test Under Bodzin V. Commissioner
The Home Office Deduction Revisited With A New Test Under Bodzin V. Commissioner
Washington and Lee Law Review
No abstract provided.
Reorganization Of Savings And Loan Associations Under Section 368-A Return To The "Continuity Of Interest" Test
Washington and Lee Law Review
No abstract provided.
The Exclusive Nature Of Internal Revenue Code Section 1235: A Forgotten Congressional Policy
The Exclusive Nature Of Internal Revenue Code Section 1235: A Forgotten Congressional Policy
Washington and Lee Law Review
No abstract provided.
The Newcombe Test For Allowing Depreciation On A Converted Residence-A Procrustean Reliance On Statutory Language
Washington and Lee Law Review
No abstract provided.
Involuntary Conversions And § 337 Of The Internal Revenue Code
Involuntary Conversions And § 337 Of The Internal Revenue Code
Washington and Lee Law Review
No abstract provided.
The Taxability Of Educational Grants
The Taxability Of Educational Grants
Washington and Lee Law Review
No abstract provided.