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Significant Developments In Federal Tax Administration During 1965, Bertrand M. Harding Dec 1965

Significant Developments In Federal Tax Administration During 1965, Bertrand M. Harding

William & Mary Annual Tax Conference

No abstract provided.

Constitutional Law - Conflict Of Twenty-First Amendment And Import-Export Clause - State Tax On Foreign Liquor, Alex Williams Rankin Dec 1965

Constitutional Law - Conflict Of Twenty-First Amendment And Import-Export Clause - State Tax On Foreign Liquor, Alex Williams Rankin

Louisiana Law Review

No abstract provided.

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When Will The Corporate Form Save Taxes?, Richard L. Strecker Oct 1965

When Will The Corporate Form Save Taxes?, Richard L. Strecker

Vanderbilt Law Review

While major emphasis will be placed upon the tax considerations involved in answering the question posed by the title, the broader problem is aptly stated in the familiar phrase, "Choice of Business Form."' It is not possible to consider this problem realistically without taking into account the context of the business and private law considerations which must enter into the decision, and may indeed be controlling over the tax factors. Therefore, the question, "When Will the Corporate Form Save Taxes?" will be discussed in the light of the full legal and business milieu.

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Inconsistent Taxation Of Grantor Powers, Leslie A. Nicholson, Iii Oct 1965

Inconsistent Taxation Of Grantor Powers, Leslie A. Nicholson, Iii

Vanderbilt Law Review

"Certainty," Lord Hardwicke declared in 1753, "is the mother of repose and therefore the law aims at certainty."' This note will explore the extent to which the law has missed the mark of certainty in the taxation of trust grantors. The heavy burden of federal income and estate taxation has prompted many persons to divest themselves of property during their lives. The property is usually given to a relative in order to shift the income from the property into a donee's lower tax bracket and to avoid the payment of an estate tax on the property by incurring an inter …

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Recent Cases, Law Review Staff Oct 1965

Recent Cases, Law Review Staff

Vanderbilt Law Review

Advertising--Undisclosed Use of Simulations In Television Commercials--a Deceptive Practice

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Antitrust Law--News Service Package Contract, a Tying Arrangement under Section I of the Sherman Act

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Antitrust--Union-Employer Agreements as to Labor Demands To Be Sought From Other Employers

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Constitutional Law--Laws Prohibiting the Use of Contraceptives by Married Couples for the Prevention of Conception Are Unconstitutional

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Constitutional Law--Rights of Addressee To Receive "Communist Political Propaganda" Protected Under First Amendment

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Federal Courts--Erie Doctrine Not the Test for Applicability of Federal Rules of Civil Procedure

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Constitutional Law--Televising of Criminal Trials Held Violative of the Right to a Fair Trial …

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Recent Cases, Law Review Staff Jun 1965

Recent Cases, Law Review Staff

Vanderbilt Law Review

Attorneys--Interstate Legal Services and the Unauthorized Practice of Law

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Conflict of Laws--New York Public Policy Permits Enforcement of Foreign Gambling Obligation

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Conscientious Objectors--Universal Military Training and Service Act--Supreme Court Test of"Belief In A Relation to A Supreme Being

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Constitutional Law--Abatement of Convictions Occurring Prior to Passage of Civil Rights Act of 1964

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Escheats--Disputes Between States Concerning Unclaimed Corporate Obligations

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Labor Law--Failure To Bargain--Employer Required To Bargain With Respect to His Proposal To Contract Out Work

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Professions--Canon Twenty of the Canons of Professional Ethics Interpreted To Ban Statements to News Media

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Taxation--Corporate Income Taxation--Merger …

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Multiple Corporations Under The Revenue Act Of 1964, James T. O'Hare Jun 1965

Multiple Corporations Under The Revenue Act Of 1964, James T. O'Hare

Vanderbilt Law Review

It is a maxim of taxation that where graduated tax rates are imposed on the income of a legal entity, tax avoidance in the form of income splitting will be attempted. This has proven true in the case of individuals' and trusts, and has more recently become true of corporations. For over a decade the law governing the tax status of affiliated corporations has been developing. The Revenue Act of 1964 introduces several important changes in the federal income tax treatment of multiple corporations. The purpose of this note is to examine the tax status of multiple corporations both before …

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Expanded Bases Of Jurisdiction -- An Examination Of Tennessee's New "Long-Arm" Statute, Harry G. Nichol, Jr. Jun 1965

Expanded Bases Of Jurisdiction -- An Examination Of Tennessee's New "Long-Arm" Statute, Harry G. Nichol, Jr.

Vanderbilt Law Review

A foreign corporation considering the consequences of its activity in relation to forums outside the state of its incorporation is faced with three basic legal problems. They are generally regarded as the different degrees of "doing business" for purposes of (1) qualification,(2) taxation, and (3) judicial jurisdiction. The purpose of this paper is to discuss a major recent development concerning the jurisdiction of Tennessee courts, in light of similar developments throughout the country.

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Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer Apr 1965