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Full-Text Articles in Law
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 …
The Tax Parameters Of Inventory Valuation, William F. Rigsby
The Tax Parameters Of Inventory Valuation, William F. Rigsby
Kentucky Law Journal
No abstract provided.
Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson
Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson
Kentucky Law Journal
No abstract provided.
The Mysterious Stock Option, Erwin N. Griswold
The Mysterious Stock Option, Erwin N. Griswold
Kentucky Law Journal
No abstract provided.
Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin
Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin
Kentucky Law Journal
No abstract provided.
Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble
Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble
Kentucky Law Journal
No abstract provided.
Income Tax Consequences Of Partnership Agreements Under The 1954 Internal Revenue Code, Earle B. Fowler, James T. Carey
Income Tax Consequences Of Partnership Agreements Under The 1954 Internal Revenue Code, Earle B. Fowler, James T. Carey
Kentucky Law Journal
No abstract provided.
1954 Kentucky Tax Legislation, Robert H. Allphin
1954 Kentucky Tax Legislation, Robert H. Allphin
Kentucky Law Journal
No abstract provided.
Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden
Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden
Kentucky Law Journal
No abstract provided.
Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal
Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal
Kentucky Law Journal
No abstract provided.
Tests To Determine Whether A Stock Dividend Is Taxable Income, W. Lewis Roberts
Tests To Determine Whether A Stock Dividend Is Taxable Income, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.
Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp
Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp
Kentucky Law Journal
No abstract provided.
Tax Impediments To Interstate Motor Vehicle Transportation, James W. Martin, Ray H. Garrison
Tax Impediments To Interstate Motor Vehicle Transportation, James W. Martin, Ray H. Garrison
Kentucky Law Journal
No abstract provided.
Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark
Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark
Kentucky Law Journal
No abstract provided.
Stockholders' Liability To The State For Tax On Bank Shares, Lafon Allen
Stockholders' Liability To The State For Tax On Bank Shares, Lafon Allen
Kentucky Law Journal
No abstract provided.
Taxation Of Oil And Gas Interests (Continued), Charles Gustav Haglund
Taxation Of Oil And Gas Interests (Continued), Charles Gustav Haglund
Kentucky Law Journal
No abstract provided.