Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 30 of 67

Full-Text Articles in Law

The Minnesota Taconite Production Tax: An Alternative Index, Peter Kakela, Howard Haas, Dena Draskovich May 2021

The Minnesota Taconite Production Tax: An Alternative Index, Peter Kakela, Howard Haas, Dena Draskovich

Journal of Natural Resources & Environmental Law

No abstract provided.


Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch Jan 2019

Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch

Kentucky Law Journal

No abstract provided.


Bringing A Severance Tax On Natural Gas To Pennsylvania: Who, What, Why, When, And How?, Samuel M. Smith Jan 2016

Bringing A Severance Tax On Natural Gas To Pennsylvania: Who, What, Why, When, And How?, Samuel M. Smith

Kentucky Journal of Equine, Agriculture, & Natural Resources Law

No abstract provided.


No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly Jan 2016

No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly

Kentucky Law Journal

No abstract provided.


Commentary: Hospital Tax-Exempt Policy: A Comparison Of Schedule H And State Community Benefit Reporting Systems, Laura L. Hitchcock Jan 2013

Commentary: Hospital Tax-Exempt Policy: A Comparison Of Schedule H And State Community Benefit Reporting Systems, Laura L. Hitchcock

Frontiers in Public Health Services and Systems Research

In Hospital Tax-Exempt Policy: A Comparison of Schedule H and State Community Benefit Reporting Systems, Rosenbaum et aldescribe the numerous variations between current state law in 24 states and federal requirements regarding nonprofit hospitals’ community benefit activities. The potential for nonprofit hospitals to help shape community health is great, and how states choose to address requirements regarding community benefit, and potentially reinforce the new federal requirements to incentivize hospital participation in addressing root causes of poor health, should be of significant interest to the public, policy makers and public and population health experts, given the large percentage of …


Common Sense And The Commerce Clause: Why Elimination Of The Physical Presence Test For Taxation Defies Both, Lucas Humble Jan 2012

Common Sense And The Commerce Clause: Why Elimination Of The Physical Presence Test For Taxation Defies Both, Lucas Humble

Kentucky Law Journal

No abstract provided.


The Fading Bright Line Of Physical Presence: Did Kfc Corporation V. Iowa Department Of Revenue Give States The Secret Recipe For Repudiating Quill?, Adam B. Thimmesch Jan 2011

The Fading Bright Line Of Physical Presence: Did Kfc Corporation V. Iowa Department Of Revenue Give States The Secret Recipe For Repudiating Quill?, Adam B. Thimmesch

Kentucky Law Journal

No abstract provided.


Evaluating Kentucky's Investment Tax Credits In Light Of Cuno V. Daimlerchrysler, Inc., Bradford C. Spencer Jan 2005

Evaluating Kentucky's Investment Tax Credits In Light Of Cuno V. Daimlerchrysler, Inc., Bradford C. Spencer

Kentucky Law Journal

No abstract provided.


Making The Obvious Choice Malpractice: Llps And The Lawyer Liability Time Bomb In Kentucky's 2005 Tax Modernization, Thomas E. Rutledge, Allan W. Vestal Jan 2005

Making The Obvious Choice Malpractice: Llps And The Lawyer Liability Time Bomb In Kentucky's 2005 Tax Modernization, Thomas E. Rutledge, Allan W. Vestal

Kentucky Law Journal

No abstract provided.


Kentucky Taxation Of Banking Institutions (1802-1996): An Historical Overview, Timothy J. Eifler Jan 2002

Kentucky Taxation Of Banking Institutions (1802-1996): An Historical Overview, Timothy J. Eifler

Kentucky Law Journal

No abstract provided.


St. Ledger V. Kentucky Revenue Cabinet: The Tax That Would Not Die, Rick Alsip, Jennifer Bailey, Melissa Bowman, William G. Fowler Ii, Trey Grayson Jan 1998

St. Ledger V. Kentucky Revenue Cabinet: The Tax That Would Not Die, Rick Alsip, Jennifer Bailey, Melissa Bowman, William G. Fowler Ii, Trey Grayson

Kentucky Law Journal

No abstract provided.


Kentucky Law Survey: Taxation, Kathryn L. Moore Jan 1998

Kentucky Law Survey: Taxation, Kathryn L. Moore

Kentucky Law Journal

No abstract provided.


Sales And Use Tax Planning For The Horse Industry, Richard W. Craigo Jan 1990

Sales And Use Tax Planning For The Horse Industry, Richard W. Craigo

Kentucky Law Journal

No abstract provided.


Kentucky Law Survey: Taxation, Frederick W. Whiteside Jan 1982

Kentucky Law Survey: Taxation, Frederick W. Whiteside

Kentucky Law Journal

No abstract provided.


Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradley Jr. Jan 1980

Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradley Jr.

Kentucky Law Journal

No abstract provided.


Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., John R. Harman Jan 1979

Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., John R. Harman

Kentucky Law Journal

No abstract provided.


Religious Property Tax Exemptions In Kentucky, Paul J. Weber, Janet R. Olson Jan 1978

Religious Property Tax Exemptions In Kentucky, Paul J. Weber, Janet R. Olson

Kentucky Law Journal

No abstract provided.


Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., Edward J. Buechel Jan 1976

Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., Edward J. Buechel

Kentucky Law Journal

No abstract provided.


Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr. Jan 1975

Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr.

Kentucky Law Journal

No abstract provided.


Federal-State Income Tax Relationships--Conformity Of Kentucky's Personal Income Tax With The Federal Model, Frederick W. Whiteside Jr., Philip W. Moss Jan 1972

Federal-State Income Tax Relationships--Conformity Of Kentucky's Personal Income Tax With The Federal Model, Frederick W. Whiteside Jr., Philip W. Moss

Kentucky Law Journal

No abstract provided.


The Property Tax--A Withering Vine, Jerry W. Markham Jan 1971

The Property Tax--A Withering Vine, Jerry W. Markham

Kentucky Law Journal

No abstract provided.


Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson Jan 1971

Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson

Kentucky Law Journal

No abstract provided.


Property Tax Revenue Assessment Levels And Taxing Rates: The Kentucky Rollback Law, William L. Stevens Jan 1971

Property Tax Revenue Assessment Levels And Taxing Rates: The Kentucky Rollback Law, William L. Stevens

Kentucky Law Journal

No abstract provided.


Property Tax Assessment Administration In Kentucky, Walter W. Turner Jan 1971

Property Tax Assessment Administration In Kentucky, Walter W. Turner

Kentucky Law Journal

No abstract provided.


Public Schools: Serrano V. Priest--A Challenge To Kentucky, Jack G. Stephenson, Richard C. Stephenson Jan 1971

Public Schools: Serrano V. Priest--A Challenge To Kentucky, Jack G. Stephenson, Richard C. Stephenson

Kentucky Law Journal

No abstract provided.


Kentucky Death Taxes--Putting A Price On Inheritance, Andrew M. Winkler Jan 1970

Kentucky Death Taxes--Putting A Price On Inheritance, Andrew M. Winkler

Kentucky Law Journal

No abstract provided.


100% Assessment In Kentucky, Roger M. Oliver Jan 1965

100% Assessment In Kentucky, Roger M. Oliver

Kentucky Law Journal

No abstract provided.


Deductions And Credits For State Income Taxes, Walter W. Heller Jan 1962

Deductions And Credits For State Income Taxes, Walter W. Heller

Kentucky Law Journal

No abstract provided.


Corporate State Income Tax--Sales Factor Of Apportionment Formula, William M. Dishman Jan 1961

Corporate State Income Tax--Sales Factor Of Apportionment Formula, William M. Dishman

Kentucky Law Journal

No abstract provided.


Taxation, J. E. Luckett Jan 1956

Taxation, J. E. Luckett

Kentucky Law Journal

No abstract provided.