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Articles 1 - 5 of 5

Full-Text Articles in Law

Individual Income Taxation After The Tax Reform Act Of 1986, Louis A. Mezzullo Dec 1986

Individual Income Taxation After The Tax Reform Act Of 1986, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.


The Alternative Minimum Tax For Individuals: Outline, Richard E. Fogg Dec 1986

The Alternative Minimum Tax For Individuals: Outline, Richard E. Fogg

William & Mary Annual Tax Conference

No abstract provided.


Accounting Methods After The Tax Reform Act Of 1986, Howard J. Busbee Dec 1986

Accounting Methods After The Tax Reform Act Of 1986, Howard J. Busbee

William & Mary Annual Tax Conference

No abstract provided.


Capital Gains Exception To The House's "General Utilities" Repeal: Further Indigestions From Overly Processed "Corn Products", John W. Lee Mar 1986

Capital Gains Exception To The House's "General Utilities" Repeal: Further Indigestions From Overly Processed "Corn Products", John W. Lee

Faculty Publications

In this article, Lee first describes the mechanics and tax effects of cost basis corporate acquisitions and analyzes why current tax rules favor such acquisitions over carryover basis acquisition (e .g., tax-free mergers); then he describes the House's proposed repeal in HR 3838 of the General Utilities doctrine in current sections 336-338, focusing on the continued exemption for long-term capital gains of a closely held active business corporation. This sets the stage for analysis of the Corn Products doctrine, which under an "integral asset" reading would deny the exemption to most appreciated operating assets, surely not the intent of the …


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.