Law Commons^™

The Deceptively Disparate Treatment Of Business And Investment Interest Expense Under A Cash-Flow Consumption Tax And A Schanz-Haig-Simons Income Tax, J. Clifton Fleming, Jr.

Faculty Scholarship

No abstract provided.

Taxpayer Relief Act Of 1997: Provisions Affecting Retirement Planning And Employee Benefits, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.

S Corporations, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.

Planning For The Operation Of Pass Through Entities, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.

Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.

Planning For The Operation Of Pass Through Entities, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.

Llcs And Llps, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.

S Corporations, Bryan P. Collins

William & Mary Annual Tax Conference

No abstract provided.

Section 254 Of The Telecommunications Act Of 1996: A Hidden Tax?, Nichole L. Millard

Federal Communications Law Journal

Congress has the sole power to levy and collect taxes. The Supreme Court has ruled that Congress may delegate this authority to administrative agencies so long as the will of Congress is clearly defined in the legislation. However, section 254 of the Telecommunications Act of 1996 operates as an unconstitutional delegation of Congress' authority to tax. This legislation provides the FCC with unfettered discretion in defining the boundaries of universal service and the authority to mandate that all consumers of telecommunications services subsidize the cost for low-income and rural consumers, as well as schools, libraries, and health care providers.

For Realization: Income Taxation, Sectoral Accretionism, And The Virtue Of Attainable Virtues, Edward A. Zelinsky

Articles

No abstract provided.

Commerce Clause Restraints On State Tax Incentives, Walter Hellerstein

Scholarly Works

The states' provision of tax incentives designed to encourage economic development within their borders has long been a feature of the American legislative landscape. Today every state provides tax incentives as an inducement to local industrial location and expansion. Indeed, scarcely a day goes by without some state offering yet another tax incentive to spur economic development, often in an effort to attract a particular enterprise to the state.

The debate over the efficacy and wisdom of state tax and other business incentives is intense and important, as other articles in this Symposium plainly reveal. My purpose here, however, is …

What Do Women Want: Feminism And The Progressive Income Tax , Marjorie E. Kornhauser

American University Law Review

No abstract provided.

Nonrecourse Debt In Excess Of Fair Market Value: The Confluence Of Basis, Realization, Subchapter K And The Need For Consistency, Daniel S. Goldberg

Faculty Scholarship

No abstract provided.

Theories Of The Federal Income Tax Exemption For Charities: Thesis, Anithesis, And Synthesis, Rob Atkinson

Scholarly Publications

No abstract provided.

Restating Capitalization Standards And Rules: The Case For "Rough Justice" Regulations (Part Two), John W. Lee, Eldridge Blanton, Veena Luthra, Glenn Walberg, Darryl Whitesell

Faculty Publications

No abstract provided.

Three Versions Of Tax Reform, Alvin C. Warren Jr.

William & Mary Law Review

No abstract provided.

Race, Class, And Gender Essentialism In Tax Literature: The Joint Return, Dorothy A. Brown

Washington and Lee Law Review

No abstract provided.

Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements

Faculty and Research Publications

Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax on excess distributions or accumulations, potentially higher marginal income tax rates on plan withdrawals, mandatory contributions for employers, estate taxes at death, and possible substantial income tax liability for plan beneficiaries. Three possible planning strategies to optimize return on funds available for contributions to a qualified plan include investment in alternative assets, lifetime gifts, and accelerated plan withdrawals. While the 3-year suspension of excess distribution excise taxes under the Small Business Job Protection Act may favor plan withdrawals, in certain situations participants are …

A Brilliant Instance Of Flabby Thinking, Deborah A. Geier

Law Faculty Articles and Essays

This article provides a short history of the lower-of-cost-or-market rule.

International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz

University of Miami Law Review

No abstract provided.

The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein

University of Miami Law Review

No abstract provided.

The Definition Of Voting Stock And The Computation Of Voting Power Under Sections 368(C) And 1504(A): Recent Developments And Tax Lore, Stuart G. Lazar

Journal Articles

Although the concepts of "voting stock" and "voting power" are pervasive throughout the Code, until recently, courts, commentators and the Service have devoted minimal energy to demystifying the confusion surrounding the definition of voting stock and even less to expanding upon the methodology of computing voting power. Recent developments, however, may prompt practitioners to take a second look at these terms. While a 1995 decision by the Tax Court adds little to the existing body of authority with respect to the determination of the owner of voting stock, the Service's analysis of the voting power requirement in a 1994 private …

Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast

University of Miami Law Review

No abstract provided.

Comment: What's On Second?, George Mundstock

University of Miami Law Review

No abstract provided.

Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni

University of Miami Law Review

No abstract provided.

Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers

University of Miami Law Review

No abstract provided.

Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah

University of Miami Law Review

No abstract provided.

Checkmate, The Treasury Finally Surrenders: The Check-The-Box Treasury Regulations And Their Effect On Entity Classification, Thomas M. Hayes

Washington and Lee Law Review

No abstract provided.

Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein

Scholarly Works

This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. The answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …

Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein

Scholarly Works

This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. the answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …