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Full-Text Articles in Law

Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor Nov 2016

Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


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.


Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr. Dec 1989

Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.

William & Mary Annual Tax Conference

No abstract provided.


Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson Dec 1989

Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson

William & Mary Annual Tax Conference

No abstract provided.


Congress As Indian-Giver: "Phasing-Out Tax" Allowances Under The Internal Revenue Code Of 1986, Glenn E. Coven Jan 1987

Congress As Indian-Giver: "Phasing-Out Tax" Allowances Under The Internal Revenue Code Of 1986, Glenn E. Coven

Faculty Publications

No abstract provided.


Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee Dec 1986

Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee

William & Mary Annual Tax Conference

No abstract provided.


The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom Dec 1986

The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom

William & Mary Annual Tax Conference

No abstract provided.


Corporate Tax Changes In The 1986 Tax Reform Act, Richard E. May Dec 1986

Corporate Tax Changes In The 1986 Tax Reform Act, Richard E. May

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.


Federal Taxation - Section 482, Allocation Of Income And Deductions Among Taxpayers - What Is Control? B. Forman & Co. V. Commissioner, 453 F.2d 1144 (2d Cir. 1972) May 1972

Federal Taxation - Section 482, Allocation Of Income And Deductions Among Taxpayers - What Is Control? B. Forman & Co. V. Commissioner, 453 F.2d 1144 (2d Cir. 1972)

William & Mary Law Review

No abstract provided.