Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

College of William & Mary Law School

1992

Discipline
Keyword
Publication
Publication Type

Articles 1 - 30 of 106

Full-Text Articles in Law

Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady Dec 1992

Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady

William & Mary Annual Tax Conference

No abstract provided.


Employee Benefits Up-Date: Coping With Chaos, Mark S. Dray Dec 1992

Employee Benefits Up-Date: Coping With Chaos, Mark S. Dray

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments In State Taxation, William L.S. Rowe Dec 1992

Recent Developments In State Taxation, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments - Taxation Of Individuals, Partnerships, Estates And Trusts And Exempt Organizations, Meade Emory Dec 1992

Recent Developments - Taxation Of Individuals, Partnerships, Estates And Trusts And Exempt Organizations, Meade Emory

William & Mary Annual Tax Conference

No abstract provided.


Accounting For Income Taxes, David W. Larue Dec 1992

Accounting For Income Taxes, David W. Larue

William & Mary Annual Tax Conference

No abstract provided.


Federal Standards Of Tax Practice: "Preparer" Penalties And Circular 230, Gwen T. Handelman Dec 1992

Federal Standards Of Tax Practice: "Preparer" Penalties And Circular 230, Gwen T. Handelman

William & Mary Annual Tax Conference

No abstract provided.


Standards Of Tax Practice Accuracy-Related Penalties; Aba Opinion 85-352, J. Timothy Philipps Dec 1992

Standards Of Tax Practice Accuracy-Related Penalties; Aba Opinion 85-352, J. Timothy Philipps

William & Mary Annual Tax Conference

No abstract provided.


Alternatives To Buy-Sell Agreements And Business Succession Planning, Myron E. Sildon Dec 1992

Alternatives To Buy-Sell Agreements And Business Succession Planning, Myron E. Sildon

William & Mary Annual Tax Conference

No abstract provided.


Intangible Asset Depreciation: Newark And Section 197, Kenneth W. Gideon Dec 1992

Intangible Asset Depreciation: Newark And Section 197, Kenneth W. Gideon

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments Affecting Real Estate And Partnerships, Stefan F. Tucker Dec 1992

Recent Developments Affecting Real Estate And Partnerships, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Buy-Sell Agreements For The Family Owned Business: Practical Considerations And Planning Opportunities, Morton A. Harris Dec 1992

Buy-Sell Agreements For The Family Owned Business: Practical Considerations And Planning Opportunities, Morton A. Harris

William & Mary Annual Tax Conference

No abstract provided.


Tax Accounting Methods And Economic Performance, Lawrence F. Portnoy Dec 1992

Tax Accounting Methods And Economic Performance, Lawrence F. Portnoy

William & Mary Annual Tax Conference

No abstract provided.


Examining The Arsenal - Recent Developments In Tax Practice And Procedure That Tax Practitioners Need To Know, L. Paige Marvel Dec 1992

Examining The Arsenal - Recent Developments In Tax Practice And Procedure That Tax Practitioners Need To Know, L. Paige Marvel

William & Mary Annual Tax Conference

No abstract provided.


Book Review Of Law, Gender And Injustice: A Legal History Of U.S. Women, Linda A. Malone Dec 1992

Book Review Of Law, Gender And Injustice: A Legal History Of U.S. Women, Linda A. Malone

Popular Media

No abstract provided.


Barnhill V. Johnson And Payment By Check On The Eve Of Bankruptcy: Implications For The Real Estate Attorney, Lynda L. Butler Nov 1992

Barnhill V. Johnson And Payment By Check On The Eve Of Bankruptcy: Implications For The Real Estate Attorney, Lynda L. Butler

Popular Media

No abstract provided.


Doping Out The Capitalization Rules After Indopco, John W. Lee Nov 1992

Doping Out The Capitalization Rules After Indopco, John W. Lee

Faculty Publications

In this article, Lee provides guidance for Treasury and the IRS (in their promised clarification of application of INDOPCO). He delineates how to avoid what he perceives as the past pitfalls of capitalization of recurring, insubstantial, or relatively short-lived expenditures with Ito, or inadequate, amortization. The article also sets forth models for (a) amortizing as. a freestanding deferred charge long-lived substantial self-created intangibles such as business expansion costs, including employee training costs, and (b) expensing, or perhaps better, amortizing currently less substantial or regularly recurring, steady state self-created intangibles (such as repairs and advertising, respectively).


First Amendment - Does Media Coverage Influence The Outcome Of Judicial Decisions?, Bruce Fein, Rodney A. Smolla Oct 1992

First Amendment - Does Media Coverage Influence The Outcome Of Judicial Decisions?, Bruce Fein, Rodney A. Smolla

Popular Media

No abstract provided.


Harlot's Ghost And Jfk: A Fictional Conservation With Norman Mailer, Oliver Stone, Earl Warren, And Hugo Black, Rodney A. Smolla Oct 1992

Harlot's Ghost And Jfk: A Fictional Conservation With Norman Mailer, Oliver Stone, Earl Warren, And Hugo Black, Rodney A. Smolla

Faculty Publications

No abstract provided.


Trading Winds In Puerto Rico: The Dawn Of Self-Determination Shines On A Legal System, Antonio Fernós Oct 1992

Trading Winds In Puerto Rico: The Dawn Of Self-Determination Shines On A Legal System, Antonio Fernós

William & Mary Bill of Rights Journal

No abstract provided.


The Market Participant Doctrine: Ammunition For The War On Trash, John L. Brownlee Oct 1992

The Market Participant Doctrine: Ammunition For The War On Trash, John L. Brownlee

William & Mary Environmental Law and Policy Review

No abstract provided.


State Compelled Spiritual Revelation: The First Amendment And Alcoholics Anonymous As A Condition Of Drunk Driving Probation, Christopher K. Smith Oct 1992

State Compelled Spiritual Revelation: The First Amendment And Alcoholics Anonymous As A Condition Of Drunk Driving Probation, Christopher K. Smith

William & Mary Bill of Rights Journal

No abstract provided.


Fetal Hazards, Gender Justice, And The Justices: The Limits Of Equality, David L. Kirp Oct 1992

Fetal Hazards, Gender Justice, And The Justices: The Limits Of Equality, David L. Kirp

William & Mary Law Review

No abstract provided.


The Impact On Standing Doctrine In Environmental Litigation Of The Injury In Fact Requirement In Lujan V. National Wildlife Federation, Timothy Belevetz Oct 1992

The Impact On Standing Doctrine In Environmental Litigation Of The Injury In Fact Requirement In Lujan V. National Wildlife Federation, Timothy Belevetz

William & Mary Environmental Law and Policy Review

No abstract provided.


Recent Developments In Environmental Crime, Thomas M. Downs Oct 1992

Recent Developments In Environmental Crime, Thomas M. Downs

William & Mary Environmental Law and Policy Review

No abstract provided.


Letting The Free Market Distribute Environmental Resources, Kyle C. Johnson Oct 1992

Letting The Free Market Distribute Environmental Resources, Kyle C. Johnson

William & Mary Environmental Law and Policy Review

No abstract provided.


The Word American Ends In "Can": The Ambiguous Promise Of The American Dream, Jennifer L. Hochschild Oct 1992

The Word American Ends In "Can": The Ambiguous Promise Of The American Dream, Jennifer L. Hochschild

William & Mary Law Review

No abstract provided.


The Employee As Investor: The Case For Universal Application Of The Federal Securities Laws To Employee Stock Ownership Plans, Sean S. Hogle Oct 1992

The Employee As Investor: The Case For Universal Application Of The Federal Securities Laws To Employee Stock Ownership Plans, Sean S. Hogle

William & Mary Law Review

No abstract provided.


Brown Blues: Rethinking The Integrative Ideal, Drew S. Days Iii Oct 1992

Brown Blues: Rethinking The Integrative Ideal, Drew S. Days Iii

William & Mary Law Review

No abstract provided.


Racial Progress And Constitutional Roadblocks, Jeremy Rabkin Oct 1992

Racial Progress And Constitutional Roadblocks, Jeremy Rabkin

William & Mary Law Review

No abstract provided.


Elements Of Liberal Equality: Introduction To Kirp, Hochschild, And Strauss, Lawrence C. Becker Oct 1992

Elements Of Liberal Equality: Introduction To Kirp, Hochschild, And Strauss, Lawrence C. Becker

William & Mary Law Review

No abstract provided.