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College of William & Mary Law School

Taxation-Federal

Internal Revenue Code

Articles 1 - 10 of 10

Full-Text Articles in Law

Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen Nov 2014

Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason Jan 2006

Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason

Faculty Publications

Executive pensions (or deferred compensation) grabbed headlines after Enron's collapse and fresh concerns over ever-increasing executive pay. They also grabbed the attention of Congress, which reformed executive pensions legislatively in 2004 with ยง 409A of the Internal Revenue Code. Section 409A merely tightens and clarifies the doctrines that had already governed executive pensions, leaving the basic economics of executive pensions unchanged. Executives can still defer taxation on current compensation until actual payment is made in the future. Deferral still comes at the same price to the employer, namely the deferral of its deduction for the compensation expense. Thus, the timing ...


Interest Allocation Rules: The Nightmare Continues, Philip J. Wiesner Nov 1990

Interest Allocation Rules: The Nightmare Continues, Philip J. Wiesner

William & Mary Annual Tax Conference

No abstract provided.


Chaos In Wonderland: A Review Of The Regulations Issued Under Irc Section 89, Rebecca J. Miller Dec 1989

Chaos In Wonderland: A Review Of The Regulations Issued Under Irc Section 89, Rebecca J. Miller

William & Mary Annual Tax Conference

No abstract provided.


Tax Aspects Of Divorce And Separation: Alimony, Child Support And Property Transfers, Robert E. Lee Dec 1989

Tax Aspects Of Divorce And Separation: Alimony, Child Support And Property Transfers, Robert E. Lee

William & Mary Annual Tax Conference

No abstract provided.


Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond Dec 1988

Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond

William & Mary Annual Tax Conference

No abstract provided.


Civil Penalties Under The Internal Revenue Code, L. Paige Marvel Dec 1988

Civil Penalties Under The Internal Revenue Code, L. Paige Marvel

William & Mary Annual Tax Conference

No abstract provided.


Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, Richard E. Levine, David H. Evaul Dec 1988

Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, Richard E. Levine, David H. Evaul

William & Mary Annual Tax Conference

No abstract provided.


Personal Financial And Tax Planning With Insurance Products And Comparable Investments, William B. Harman Jr. Dec 1983

Personal Financial And Tax Planning With Insurance Products And Comparable Investments, William B. Harman Jr.

William & Mary Annual Tax Conference

No abstract provided.


Cash Or Deferred Arrangements (Section 401(K): Legal Issues And Plan Design, William L. Sollee Dec 1983

Cash Or Deferred Arrangements (Section 401(K): Legal Issues And Plan Design, William L. Sollee

William & Mary Annual Tax Conference

No abstract provided.