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1985

Taxation

Discipline
Institution
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Articles 1 - 15 of 15

Full-Text Articles in Law

Tefra’S Response To Short-Term Abuses Of Insurance Annuity Policies Oct 1985

Tefra’S Response To Short-Term Abuses Of Insurance Annuity Policies

Law and Contemporary Problems

No abstract provided.


Tax Policy And Changes To Subchapter C, Willard B. Taylor Oct 1985

Tax Policy And Changes To Subchapter C, Willard B. Taylor

Law and Contemporary Problems

No abstract provided.


Bedtime For [Industrial Development] Bonds?: Municipal Bond Tax Legislation Of The First Reagan Administration Oct 1985

Bedtime For [Industrial Development] Bonds?: Municipal Bond Tax Legislation Of The First Reagan Administration

Law and Contemporary Problems

No abstract provided.


Neutral Taxation Of Capital Income: An Achievable Goal?, Pamela B. Gann Oct 1985

Neutral Taxation Of Capital Income: An Achievable Goal?, Pamela B. Gann

Law and Contemporary Problems

No abstract provided.


The Treasury’S Proposals For Tax Reform: A Canadian Perspective, Gordon Bale Oct 1985

The Treasury’S Proposals For Tax Reform: A Canadian Perspective, Gordon Bale

Law and Contemporary Problems

No abstract provided.


The Impact Of Erta And Tefra On Tax Credits For Historic Preservation Oct 1985

The Impact Of Erta And Tefra On Tax Credits For Historic Preservation

Law and Contemporary Problems

No abstract provided.


Putting Indian Reservation Water Rights To Use, Richard B. Collins Jun 1985

Putting Indian Reservation Water Rights To Use, Richard B. Collins

Western Water Law in Transition (Summer Conference, June 3-5)

10 pages.


Award Of Attorney's Fees In Tax Cases, Louise L. Hill Apr 1985

Award Of Attorney's Fees In Tax Cases, Louise L. Hill

Louise L Hill

No abstract provided.


The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler Apr 1985

The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler

Law Faculty Research Publications

No abstract provided.


Jackson Reanalyzed: Preventing Tax-Free Escape Upon Transfer Of A Partnership Interest, Michael J. Baader Feb 1985

Jackson Reanalyzed: Preventing Tax-Free Escape Upon Transfer Of A Partnership Interest, Michael J. Baader

William & Mary Law Review

No abstract provided.


Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg Jan 1985

Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg

Faculty Scholarship

No abstract provided.


Use Of Government Funding And Taxing Power To Regulate Schools, Carl H. Esbeck, Kline Capps Jan 1985

Use Of Government Funding And Taxing Power To Regulate Schools, Carl H. Esbeck, Kline Capps

Faculty Publications

The past two decades in America have witnessed a resurgence of interest in religious-based schooling. Manifestations of this trend are evident in the increased number of primary and secondary students enrolled in religious schools and the rapidity with which new church-affiliated schools are being opened.


Federal Law And State Corporate Income Taxes, Charles E. Mclure, Jr. Jan 1985

Federal Law And State Corporate Income Taxes, Charles E. Mclure, Jr.

Vanderbilt Journal of Transnational Law

Beginning as early as 1959, when the Supreme Court handed down its decision in Northwestern States Portland Cement and Stockham Valves, the business community has repeatedly asked that federal legislation be enacted to restrict the scope of permissible state action in taxing corporate income. In the intervening quarter century, the only federal legislation on state corporate income tax was P.L. 86-272, which restricted the ability of states to tax a nondomiciliary company when the company's only activity in the state was the solicitation of sales. In 1983 following the Court's decision in Container Corporation of America, foreign corporations and foreign …


Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman Jan 1985

Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman

West Virginia Law Review

No abstract provided.


The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan Dec 1984

The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan

Hugh J. Ault

No abstract provided.