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Articles 1 - 30 of 65
Full-Text Articles in Law
Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch
Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch
Kentucky Law Journal
No abstract provided.
Bringing In The Sheaves: Combating Televangelists' Abuse Of The Internal Revenue Code, Cody S. Barnett
Bringing In The Sheaves: Combating Televangelists' Abuse Of The Internal Revenue Code, Cody S. Barnett
Kentucky Law Journal
No abstract provided.
Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow
Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow
Kentucky Law Journal
For more than sixty years, tax scholars have recognized conditions under which the government ceases to be a mere taxing entity—imposing a rate of tax on a business’s profits—and through the operation of tax law becomes more like an investment partner—contributing its fair share of capital to new investments and proportionately sharing in losses as well as gains. These conditions, which are satisfied by immediate expensing policies, are now common.
The investment partner analogy has been analyzed from the perspective of a taxpayer who, as a result of partnership-like treatment, enjoys returns on investment that are effectively tax-exempt. However, far …
No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly
No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly
Kentucky Law Journal
No abstract provided.
Valuation In Light Of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts For Built-In Gains, Rebecca N. Morrow
Valuation In Light Of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts For Built-In Gains, Rebecca N. Morrow
Kentucky Law Journal
No abstract provided.
A Case For Congressional Facilitation Of A Collaborative Model Of Statutory Interpretation In The Tax Area: Lessons To Be Learned From The Corn Products And Arkansas Best Cases And The Historical Development Of The Statutory Definition Of "Capital Asset(S)", Myron C. Grauer
Kentucky Law Journal
No abstract provided.
The Double Standard Under Section 162: Why The Employee Business Deduction Is No Longer For Employees, Cheryl A. Cunagin
The Double Standard Under Section 162: Why The Employee Business Deduction Is No Longer For Employees, Cheryl A. Cunagin
Kentucky Law Journal
No abstract provided.
Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly
Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly
Kentucky Law Journal
No abstract provided.
Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney
Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney
Kentucky Law Journal
No abstract provided.
Significant Tax Issues In Hospital Related Joint Ventures, Theodore T. Myre Jr.
Significant Tax Issues In Hospital Related Joint Ventures, Theodore T. Myre Jr.
Kentucky Law Journal
No abstract provided.
Effective Child Support Enforcement In Kentucky: The Tax Refund Intercept Program, Lynn C. Jones
Effective Child Support Enforcement In Kentucky: The Tax Refund Intercept Program, Lynn C. Jones
Kentucky Law Journal
No abstract provided.
Survey Of The Law And Selected Issues Relating To The Deductibility Of Soil And Water Conservation Expenditures Under Section 175 Of The Internal Revenue Code, Lonnie R. Beard
Kentucky Law Journal
No abstract provided.
Partnership Level Proceedings: Policies, Procedures And Planning, Claudine Ausness
Partnership Level Proceedings: Policies, Procedures And Planning, Claudine Ausness
Kentucky Law Journal
No abstract provided.
Kentucky Law Survey: Taxation, Frederick W. Whiteside
Kentucky Law Survey: Taxation, Frederick W. Whiteside
Kentucky Law Journal
No abstract provided.
Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick
Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick
Kentucky Law Journal
No abstract provided.
Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds
Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds
Kentucky Law Journal
No abstract provided.
Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske
Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske
Kentucky Law Journal
No abstract provided.
The Tax Parameters Of Inventory Valuation, William F. Rigsby
The Tax Parameters Of Inventory Valuation, William F. Rigsby
Kentucky Law Journal
No abstract provided.
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Kentucky Law Journal
No abstract provided.
Tax Implications Of The Uniform Marriage And Divorce Act: Does The Davis Rule Still Apply In Kentucky?, Susan L. Coleman
Tax Implications Of The Uniform Marriage And Divorce Act: Does The Davis Rule Still Apply In Kentucky?, Susan L. Coleman
Kentucky Law Journal
No abstract provided.
The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek
The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek
Kentucky Law Journal
No abstract provided.
The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman
The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman
Kentucky Law Journal
No abstract provided.
Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig
Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig
Kentucky Law Journal
No abstract provided.
Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold
Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold
Kentucky Law Journal
No abstract provided.
Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan
Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan
Kentucky Law Journal
No abstract provided.
Gift And Leaseback: Planning Perspectives In An Unlegislated Field, Charles J. Lavelle
Gift And Leaseback: Planning Perspectives In An Unlegislated Field, Charles J. Lavelle
Kentucky Law Journal
No abstract provided.
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Kentucky Law Journal
No abstract provided.
The Author's Dilemma, Tommy W. Chandler
Latin American Tax Systems, Philip E. Heckerling
Latin American Tax Systems, Philip E. Heckerling
Kentucky Law Journal
No abstract provided.
Taxation Of Non-Qualified Deferred Compensation Plans, Richard S. Weinberg
Taxation Of Non-Qualified Deferred Compensation Plans, Richard S. Weinberg
Kentucky Law Journal
No abstract provided.