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Articles 61 - 74 of 74
Full-Text Articles in Law
Death Or Retirement Of A Partner, Stefan F. Tucker
Death Or Retirement Of A Partner, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Income And Estate Tax Planning With Subchapter S Corporations, Robert J. Hipple, Barbara C. Hipple
Income And Estate Tax Planning With Subchapter S Corporations, Robert J. Hipple, Barbara C. Hipple
William & Mary Annual Tax Conference
No abstract provided.
Partnerships And At Risk Problems, Stefan F. Tucker
Partnerships And At Risk Problems, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
Estate Taxation Of Joint Tenancy Property Acquired By Spouses With Funds Generated From The Family Business - The "Family Partnership" Exception To Section 2040, Eric D. Whitesell
Estate Taxation Of Joint Tenancy Property Acquired By Spouses With Funds Generated From The Family Business - The "Family Partnership" Exception To Section 2040, Eric D. Whitesell
William & Mary Law Review
No abstract provided.
Choice Of Entities For Holding Real Estate: Partnerships, Alan J.B. Aronsohn
Choice Of Entities For Holding Real Estate: Partnerships, Alan J.B. Aronsohn
William & Mary Annual Tax Conference
No abstract provided.
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
Faculty Publications
No abstract provided.
Collapsible Partnerships, Michael S. Applebaum
Collapsible Partnerships, Michael S. Applebaum
William & Mary Annual Tax Conference
No abstract provided.
Compensating The Promoter-General Partner, Martin B. Cowan
Compensating The Promoter-General Partner, Martin B. Cowan
William & Mary Annual Tax Conference
No abstract provided.
Partnership Allocations, Donald J. Weidner
Partnership Allocations, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Compensation Of Service Partners
Tax Planning For Compensation Of Service Partners
William & Mary Law Review
No abstract provided.
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
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.
Professional Associations And Corporations: Tax Considerations, Robert S. Parker Jr., Edmund Polubinski Jr.
Professional Associations And Corporations: Tax Considerations, Robert S. Parker Jr., Edmund Polubinski Jr.
William & Mary Law Review
No abstract provided.