Law Commons^™

Recent Developments In, The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.

William & Mary Annual Tax Conference

No abstract provided.

Estate Freezes, Ronald D. Aucutt

William & Mary Annual Tax Conference

No abstract provided.

Employee Plans, What To Do In 1989, Mims Maynard Powell

William & Mary Annual Tax Conference

No abstract provided.

Termination Of Partnerships And Of Partnership Interests, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.

Termination Of S Corporations And Of S Shareholder Interests, Morton A. Harris, Russell E. Hinds

William & Mary Annual Tax Conference

No abstract provided.

Operation Of And Distributions From S Corporations, Deborah H. Schenk

William & Mary Annual Tax Conference

No abstract provided.

Partnership Operations And Distributions, Steven M. Friedman

William & Mary Annual Tax Conference

No abstract provided.

Pass-Through Entities As Investment Vehicles, Bartley F. Fisher

William & Mary Annual Tax Conference

No abstract provided.

Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Management Buyouts, Efficient Markets, Fair Value And Soft Information, James R. Repetti

James R. Repetti

Tax Preparer Program, J. Hardy

California Regulatory Law Reporter

No abstract provided.

Is "Internal Consistency" Foolish?: Reflections On An Emerging Commerce Clause Restraint On State Taxation, Walter Hellerstein

Scholarly Works

Before 1983, the Supreme Court had never uttered the phrase "internal consistency" in a state tax opinion. Since 1983, however, the Court has invoked the principle of "internal consistency" on four separate occasions in adjudicating the validity of state taxes under the commerce clause. Indeed, by 1987, the Court could refer almost casually to the "internal consistency" criterion as "the test ... we have applied in other contexts." The Court's talk of "internal consistency" cannot be dismissed as mere rhetoric. Three of the four taxes that have been put to the "internal consistency" test have flunked it; cases approving taxes …

"L. Ron Hubbard, How Much Is A Religious Service Worth, And Do Box Seats Cost Extra?": The Deductibility Of Mandatory Donations Under Section 170 Of The Internal Revenue Code

Washington and Lee Law Review

No abstract provided.

Tax Preparer Program, S. Schaeffer

California Regulatory Law Reporter

No abstract provided.

Utility Gross Receipt Taxes And Inter-Exchange Telecommunications Carriers, Walter Hellerstein

Scholarly Works

This article addresses whether there is any continuing justification for applying state utility gross receipts taxes to interexchange telecommunications carriers. First, the article explores the historical basis for imposing special taxes on utilities, including telecommunications companies, and observes that such levies were designed as a quid pro quo for the special rights and privileges the state granted to utilities. Next, it traces the evolution of the telecommunications industry and demonstrates that the historical rationale for imposing gross receipts taxes on the telecommunications industry no longer applies to the competitive segment of the industry in which interexchange carriers operate. The article …

15th Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Mark T. Macdonald, Gerald P. Johnston, Edward A. Rothschild, Turney P. Berry, Norvie L. Lay, Barry Bond, F. Gerald Greenwell, Marjorie Bassler, Mary Helen Myles, Valerie T. Mayer

Continuing Legal Education Materials

Outlines of speakers' presentations from the 15th Annual Seminar on Estate Planning held by UK/CLE on July 15-16, 1988.

Disguised Sales Between Partners And Partnerships: Section 707 And The Forthcoming Regulations, Karen C. Burke

Indiana Law Journal

No abstract provided.

Entity Classification And Integration: Publicly Traded Partnerships, Personal Service Corporations And The Tax Legislative Process, John W. Lee

Faculty Publications

No abstract provided.

The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik

West Virginia Law Review

No abstract provided.

The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands

West Virginia Law Review

The labyrinthine provisions of the Internal Revenue Code make a decision on whether or not to incorporate a closely-held business astoundingly complex. To decide properly, one must understand the terms "C corporations," "S corporations," a partner's "distributive share," and a host of other cryptic concepts.' Even those initiated into the inner sanctums of Subchapters C2, K3 and S4 must advise their clients that their counsel.is based on the enterprise's projected revenues and expenses, estimates that may prove to be far off the mark. Moreover, changes in the Internal Revenue Code have been so constant that no one can feel confident …

Omnibus Taxpayers' Bill Of Rights Act: Taxpayers' Remedy Or Political Placebo?, Creighton R. Meland Jr.

Michigan Law Review

This Note examines whether the bill, as drafted, addresses the problems which spawned it. It anticipates the bill's effects on existing law and identifies areas where the bill would likely create new problems in the administration of the federal tax laws. It further identifies areas where the bill would solve problems. This Note concludes that (1) the bill's audit provisions will not significantly expand taxpayer rights, and may in fact disrupt the audit process; (2) except for safeguards for installment agreements, the bill's attempts to reform IRS collections procedures will not achieve its intended objectives; and (3) the bill's damages …

Tax Preparer Program, S. Schaeffer

California Regulatory Law Reporter

No abstract provided.

What Has Happened To The Tax Legislative Process?, Pamela Brooks Gann

Michigan Law Review

A Review of Showdown at Gucci Gulch: Lawmakers, Lobbyists and the Unlikely Triumph of Tax Reform by Jeffrey H. Birnbaum and Alan S. Murray

Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman

Florida State University Law Review

Millions of American families have incomes that fall below the poverty line. Of these, many families are poor despite the fact that at least one member of these families works during the year. In this article, Professor Forman examines one tool in the fight against poverty, the earned income credit. Professor Forman examines the history of the credit and its shortcoming and then suggests ways in which the credit could be improved to better serve the working poor.

Exempt Organization Advocacy: Matching The Rules To The Rationales, Chisolm B. Laura

Indiana Law Journal

No abstract provided.

Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald

West Virginia Law Review

No abstract provided.

The United States Treaty With The United Kingdom Concerning The Cayman Islands And The Mutual Legal Assistance In Criminal Matters: The End Of Another Tax Haven, Ilene Katz Kobert, Jonathan D. Yellin

University of Miami Inter-American Law Review

No abstract provided.

The Infield Fly Rule And The Internal Revenue Code: An Even Further Aside, Mark W. Cochran

William & Mary Law Review

No abstract provided.

Tax Court Decision Unsettles Irs Subchapter S Procedures, Glenn E. Coven

Faculty Publications

No abstract provided.

The Unrelated Business Taxable Income Of Social Clubs: An Analysis Of Section 512(A)(3)(A), Cleveland Athletic Club, Inc. V. United States, And Brook, Inc. V. C.I.R., Anthony L. Scialabba

Campbell Law Review

This article examines the unrelated business income taxation of social clubs, the Brook and the Cleveland Athletic Club cases, which opinion is correct and why, and the ramifications of these decisions.