Law Commons^™

The Use And Abuse Of Revocable Trusts, Howard M. Zaritsky

William & Mary Annual Tax Conference

No abstract provided.

Business Activities Of Tax-Exempts And Affiliates, Jo Ann Blair

William & Mary Annual Tax Conference

No abstract provided.

Passive Activity Loss Limitations, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.

Choice Of Entity: Pass Through Entities, John W. Lee

William & Mary Annual Tax Conference

No abstract provided.

Shifting Of Income Within The Family: Will 1986 I.R.C. Changes Bring Significant Reform, John A. Lynch Jr.

All Faculty Scholarship

In challenging Congress and the citizenry to embrace tax reform, President Reagan stated:

While most Americans labor under excessively high tax rates that discourage work and cut drastically into savings, many are able to exploit the tangled mass of loopholes that has grown up around our tax code to avoid paying their fair share-sometimes to avoid paying any taxes at all.

Fairness and simplicity were clearly overriding objectives of the tax reform movement that culminated in the Tax Reform Act of 1986.

From the perspectives of both fairness and simplicity, one of the most egregious features of prior law was …

Master Limited Partnerships: Hearings Before The Subcommittee On Select Revenue Measures Of The Committee On Ways And Means, House Of Representatives, One Hundredth Congress, First Session, Charles B. Rangel, Raymond J. Mcgrath, Michael A. Andrews, Judd Gregg, Byron L. Dorgan, Hank Brown, Barbara B. Kennelly, James J. Wilson, John W. Lee, Lewis Sandler, Jeff Rosenthal

Congressional Testimony

No abstract provided.

The Passive Activity Loss Rules: Planning Considerations, Techniques, And A Foray Into Never-Never Land, Daniel S. Goldberg

Faculty Scholarship

No abstract provided.

Subchapter S Distributions And Pseudo Distributions: Proposals For Revising The Defective Blend Of Entity And Conduit Concepts, Glenn E. Coven

Faculty Publications

No abstract provided.