Open Access. Powered by Scholars. Published by Universities.®
- Publication Year
Articles 1 - 22 of 22
Full-Text Articles in Law
Crypto Assets And The Problem Of Tax Classifications, Eric D. Chason
Crypto Assets And The Problem Of Tax Classifications, Eric D. Chason
Faculty Publications
To date, Internal Revenue Service (I.R.S.) guidance on cryptocurrencies has been thin. When the I.R.S. has issued guidance, it occasionally mishandles the technical details (such as confusing air drops and hard forks). More personnel (and personnel with greater technical expertise) would allow the I.R.S. to keep pace with the explosive growth of cryptocurrency. Nevertheless, the I.R.S. could better leverage its existing resources by focusing on select issues and seeking enabling legislation from Congress. Specifically, the I.R.S. should focus on crypto issues occurring on a system-wide basis and not requiring taxpayer-specific considerations.
For example, determining whether Bitcoin is a “security” under …
Federal Tax Update (Powerpoint), Stephen L. Owen
Federal Tax Update (Powerpoint), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman
A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman
Popular Media
No abstract provided.
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Faculty Publications
No abstract provided.
Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman
Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman
William & Mary Annual Tax Conference
No abstract provided.
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Faculty Publications
No abstract provided.
Why Pension Funding Matters, Eric D. Chason
Why Pension Funding Matters, Eric D. Chason
Faculty Publications
No abstract provided.
And The Rebuttal, Glenn E. Coven
Living With Passive Losses - A Practival Approach, Richard M. Lipton
Living With Passive Losses - A Practival Approach, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, David H. Pogue, Richard E. Levine, Todd Wallace
Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, David H. Pogue, Richard E. Levine, Todd Wallace
William & Mary Annual Tax Conference
No abstract provided.
The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee
The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee
Faculty Publications
This article analyzes the 35-year evolution of the section 355 regulations from the perspectives of the jurisprudential dichotomy between general principles and detailed rules and administrative law theory as to agency discretion.
Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, Richard E. Levine, David H. Evaul
Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, Richard E. Levine, David H. Evaul
William & Mary Annual Tax Conference
No abstract provided.
Limiting Losses Attributable To Nonrecourse Debt: A Defense Of The Traditional System Against The At-Risk Concept, Glenn E. Coven
Limiting Losses Attributable To Nonrecourse Debt: A Defense Of The Traditional System Against The At-Risk Concept, Glenn E. Coven
Faculty Publications
No abstract provided.
The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven
The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven
Faculty Publications
No abstract provided.
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
Faculty Publications
No abstract provided.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Faculty Publications
In the recent Rodman case, the Tax Court has held that a partner newly admitted near year-end must report his share of the full year's partnership profits. Messrs. Lee and Parker analyze the status of retroactive partnership allocations in view of Rodman, the first decision to expressly sanction retroactive allocations of income (and implicitly of losses) to new partners, and reallocations under Section 704.
Tax Status Of Educational Grants, James P. Boyle
Tax Status Of Educational Grants, James P. Boyle
William & Mary Annual Tax Conference
No abstract provided.
A Commentary On 1966 Federal Tax Legislation, John E. Donaldson
A Commentary On 1966 Federal Tax Legislation, John E. Donaldson
William & Mary Annual Tax Conference
No abstract provided.
Federal Legislation On State Taxation Of Interstate Commerce: Key Areas Of Controversy, Jerome R. Hellerstein
Federal Legislation On State Taxation Of Interstate Commerce: Key Areas Of Controversy, Jerome R. Hellerstein
William & Mary Annual Tax Conference
No abstract provided.
Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer
Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer
William & Mary Annual Tax Conference
No abstract provided.
Revenue Rulings And Other Publications: 1963, Mitchell Rogovin
Revenue Rulings And Other Publications: 1963, Mitchell Rogovin
William & Mary Annual Tax Conference
No abstract provided.
The Role Of Taxation In A Free Enterprise System, C. Lowell Harriss
The Role Of Taxation In A Free Enterprise System, C. Lowell Harriss
William & Mary Annual Tax Conference
No abstract provided.