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Articles 1 - 23 of 23

Full-Text Articles in Law

Federal Tax Update (Powerpoint), Stephen L. Owen Nov 2016

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown Jun 2016

Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown

William & Mary Journal of Race, Gender, and Social Justice

No abstract provided.


A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman Jan 2013

A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman

Popular Media

No abstract provided.


The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason Jan 2011

The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason

Faculty Publications

No abstract provided.


Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman Nov 2009

Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman

William & Mary Annual Tax Conference

No abstract provided.


Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason Jan 2008

Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason

Faculty Publications

No abstract provided.


Why Pension Funding Matters, Eric D. Chason Jan 2007

Why Pension Funding Matters, Eric D. Chason

Faculty Publications

No abstract provided.


And The Rebuttal, Glenn E. Coven Oct 1991

And The Rebuttal, Glenn E. Coven

Faculty Publications

No abstract provided.


Living With Passive Losses - A Practival Approach, Richard M. Lipton Dec 1990

Living With Passive Losses - A Practival Approach, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.


Passive Activity Losses Under The Internal Revenue Code Of 1986, Richard M. Lipton, David H. Pogue, Richard E. Levine, Todd Wallace Dec 1990

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

William & Mary Annual Tax Conference

No abstract provided.


The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee Aug 1989

The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee

Faculty Publications

This article analyzes the 35-year evolution of the section 355 regulations from the perspectives of the jurisprudential dichotomy between general principles and detailed rules and administrative law theory as to agency discretion.


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.


Limiting Losses Attributable To Nonrecourse Debt: A Defense Of The Traditional System Against The At-Risk Concept, Glenn E. Coven Jan 1986

Limiting Losses Attributable To Nonrecourse Debt: A Defense Of The Traditional System Against The At-Risk Concept, Glenn E. Coven

Faculty Publications

No abstract provided.


The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven Apr 1983

The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven

Faculty Publications

No abstract provided.


The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven Jan 1980

The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven

Faculty Publications

No abstract provided.


Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr. Mar 1974

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.


Tax Status Of Educational Grants, James P. Boyle Dec 1968

Tax Status Of Educational Grants, James P. Boyle

William & Mary Annual Tax Conference

No abstract provided.


Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon May 1968

Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon

William & Mary Law Review

No abstract provided.


A Commentary On 1966 Federal Tax Legislation, John E. Donaldson Dec 1966

A Commentary On 1966 Federal Tax Legislation, John E. Donaldson

William & Mary Annual Tax Conference

No abstract provided.


Federal Legislation On State Taxation Of Interstate Commerce: Key Areas Of Controversy, Jerome R. Hellerstein Dec 1966

Federal Legislation On State Taxation Of Interstate Commerce: Key Areas Of Controversy, Jerome R. Hellerstein

William & Mary Annual Tax Conference

No abstract provided.


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

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

William & Mary Annual Tax Conference

No abstract provided.


Revenue Rulings And Other Publications: 1963, Mitchell Rogovin Dec 1963

Revenue Rulings And Other Publications: 1963, Mitchell Rogovin

William & Mary Annual Tax Conference

No abstract provided.


The Role Of Taxation In A Free Enterprise System, C. Lowell Harriss Apr 1955

The Role Of Taxation In A Free Enterprise System, C. Lowell Harriss

William & Mary Annual Tax Conference

No abstract provided.