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Full-Text Articles in Law
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
William & Mary Law Review
In this Article, I estimate the tax revenue effects of taxing private equity carried interests as ordinary income rather than as long-term capital gain as under current law. Under reasonable assumptions, I conclude that the expected present value of additional tax collections would be between 1 percent and 1.5 percent of capital invested in private equity funds, or between $2 billion and $3 billion a year. That estimate, however, makes no allowance for changes in the structure of such funds or the composition of the partnerships, which might substantially reduce tax revenues below those estimates.
Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank
Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank
William & Mary Law Review
No abstract provided.
A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee
A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee
William & Mary Law Review
No abstract provided.
Campbell V. Commissioner: The Availability Of Business Expense Or Loss Deductions For Insured Contingencies, Robert B. Lachenauer
Campbell V. Commissioner: The Availability Of Business Expense Or Loss Deductions For Insured Contingencies, Robert B. Lachenauer
William & Mary Law Review
No abstract provided.
Boot Dividends And The Automatic Rule: Bedford Revisited, Mervyn S. Gerson
Boot Dividends And The Automatic Rule: Bedford Revisited, Mervyn S. Gerson
William & Mary Law Review
No abstract provided.
Tax Planning For The Not-So-Rich: Variable And Private Annuities, Anthony M. Vernava
Tax Planning For The Not-So-Rich: Variable And Private Annuities, Anthony M. Vernava
William & Mary Law Review
No abstract provided.
Federal Taxation - Professional Service Corporation - Corporate Versus Partnership Statute - Empey V. United States, __ F. 2d __ (10th Cir. 1969)., Haldane Robert Mayer
Federal Taxation - Professional Service Corporation - Corporate Versus Partnership Statute - Empey V. United States, __ F. 2d __ (10th Cir. 1969)., Haldane Robert Mayer
William & Mary Law Review
No abstract provided.
Book Review Of Items Of Gross Income, Emeric Fischer
Book Review Of Items Of Gross Income, Emeric Fischer
William & Mary Law Review
No abstract provided.
Planning And Research: Its Evolution And Role In The Internal Revenue Service, Sheldon S. Cohen
Planning And Research: Its Evolution And Role In The Internal Revenue Service, Sheldon S. Cohen
William & Mary Law Review
No abstract provided.
Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon
Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon
William & Mary Law Review
No abstract provided.
Tax Legislation Of 1966, John E. Donaldson
Tax Legislation Of 1966, John E. Donaldson
William & Mary Law Review
No abstract provided.
Federal Income Taxation: Meals And Lodging Furnished For The Convenience Of The Employer - Two Sequels To The Boykin Case, Rexford R. Cherryman
Federal Income Taxation: Meals And Lodging Furnished For The Convenience Of The Employer - Two Sequels To The Boykin Case, Rexford R. Cherryman
William & Mary Law Review
No abstract provided.
Tax Effects Of Divorce, Marital Separation And Support Agreement, Lester I. Bowman
Tax Effects Of Divorce, Marital Separation And Support Agreement, Lester I. Bowman
William & Mary Law Review
No abstract provided.
Short Term Trusts, John William Hornsby Jr.
Short Term Trusts, John William Hornsby Jr.
William & Mary Law Review
No abstract provided.
Averaging Provisions Of The Code: Compensation From An Employment (Internal Revenue Code Of 1954, §1301), R. Harvey Chappell Jr.
Averaging Provisions Of The Code: Compensation From An Employment (Internal Revenue Code Of 1954, §1301), R. Harvey Chappell Jr.
William & Mary Law Review
No abstract provided.