Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 10 of 10

Full-Text Articles in Law

At A Loss: Excess Business Loss And Nol Provisions Of The Tcja (Powerpoint), Brian J. O'Connor, Stephen M. Sharkey Nov 2018

At A Loss: Excess Business Loss And Nol Provisions Of The Tcja (Powerpoint), Brian J. O'Connor, Stephen M. Sharkey

William & Mary Annual Tax Conference

No abstract provided.


The Changing Landscape Of Tax Administration: Hot Topics Of Irs Audits Of Partnerships And S Corporations (Slides), Robert D. Schachat, Deborah M. Nolan Nov 2009

The Changing Landscape Of Tax Administration: Hot Topics Of Irs Audits Of Partnerships And S Corporations (Slides), Robert D. Schachat, Deborah M. Nolan

William & Mary Annual Tax Conference

No abstract provided.


Debt Workouts For Partnerships And S Corporations (Slides), Peter J. Genz Nov 2009

Debt Workouts For Partnerships And S Corporations (Slides), Peter J. Genz

William & Mary Annual Tax Conference

No abstract provided.


S Corporations Redemptions And Divisions, Farhad Aghdami Nov 2006

S Corporations Redemptions And Divisions, Farhad Aghdami

William & Mary Annual Tax Conference

No abstract provided.


Comparison Of S Corporations And Llcs, Stefan F. Tucker Nov 2006

Comparison Of S Corporations And Llcs, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


The Neglected Value Of The Legislative Privilege In State Legislatures, Steven F. Huefner Oct 2003

The Neglected Value Of The Legislative Privilege In State Legislatures, Steven F. Huefner

William & Mary Law Review

Forty-three state constitutions contain a provision, analogous to the U.S. Constitution's Speech or Debate Clause (Article I, Section 6, Clause 1), granting state legislators a legal privilege in connection with their legislative work. While some of these states' provisions have never been applied, recent judicial interpretations in other states have departed from settled federal interpretations of the legislative privilege, failing to apply it broadly to protect the legislative process and instead unduly favoring ideals of open government. This Article defends the value of a broad constitutional privilege for state legislators to protect the integrity of the deliberative process, and presents …


State Income Tax Jurisdiction: A Jurisprudential And Policy Perspective, John A. Swain Oct 2003

State Income Tax Jurisdiction: A Jurisprudential And Policy Perspective, John A. Swain

William & Mary Law Review

No abstract provided.


Corporate Managers, Agency Costs, And The Rise Of Double Taxation, Steven A. Bank Oct 2002

Corporate Managers, Agency Costs, And The Rise Of Double Taxation, Steven A. Bank

William & Mary Law Review

No abstract provided.


Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank Dec 2001

Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank

William & Mary Law Review

No abstract provided.


Container Corporation Of America V. Franchise Tax Board: The Supreme Court Encourages Apportionment Taxation, Laura J. Waterland May 1985

Container Corporation Of America V. Franchise Tax Board: The Supreme Court Encourages Apportionment Taxation, Laura J. Waterland

William & Mary Law Review

No abstract provided.