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Articles 1 - 6 of 6
Full-Text Articles in Law
Interest Free Loans, Waller H. Horsley
Interest Free Loans, Waller H. Horsley
William & Mary Annual Tax Conference
No abstract provided.
Death Or Retirement Of A Partner, Stefan F. Tucker
Death Or Retirement Of A Partner, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Tax Shelters: The New Compliance Environment, D. French Slaughter Iii
Tax Shelters: The New Compliance Environment, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson
Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson
University of Arkansas at Little Rock Law Review
No abstract provided.
Recovery Of Basis In Non-Qualifying Stock Redemptions Under Sections 302 And 304, Frederick D. Royal
Recovery Of Basis In Non-Qualifying Stock Redemptions Under Sections 302 And 304, Frederick D. Royal
Faculty Scholarship
This Article reviews the redemption provisions of both section 302 and section 304 of the Internal Revenue Code. It discusses the existing rules for basis recovery in dividend equivalent redemptions, and highlights the situations where the recovery of the basis of the stock redeemed becomes a problem. A number of cases, revenue rulings, and hypothetical illustrations where the basis recovery of redeemed stock has created or potentially could create a problem are examined. The Article also analyzes the tax policies which may influence the structure of a basis recovery procedure in dividend equivalent redemptions, and suggests the recovery method which …
Serving Two Masters: Commercial Hues And Tax Exempt Organizations, Lawrence Zelenak
Serving Two Masters: Commercial Hues And Tax Exempt Organizations, Lawrence Zelenak
Seattle University Law Review
This article will describe the statutory and regulatory framework of section 501(c)(3), examine how the test has been applied, criticize the test, and suggest a test more in keeping with the language and the spirit of section 501(c)(3). The proposed test is this: If the questioned activity directly accomplishes an exempt purpose of the organization, and if all profits from the activity are used in a manner consistent with the organization's exempt purposes, 6 then the organization should be granted exempt status, whether or not the organization's activities are imbued with a "commercial hue."