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Articles 451 - 478 of 478
Full-Text Articles in Business Organizations Law
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Faculty Works
On October 22, 1979, Representative Al Ullman, Chairman of the House Ways and Means Committee, introduced H.R. 5665, the Tax Restructuring Act of 1979. Representative Ullman proclaimed the bill, which contains a ten percent value-added tax, as the "largest adjustment in U.S. taxation since 1913." In his statement accompanying the introduction of H.R. 5665, Chairman Ullman states that the overall purpose for the imposition of a value-added tax coupled with reductions in social security and income taxes, is to correct major flaws in the United States economy-namely double digit inflation, declining productivity, inadequate capital formation, and lagging competition with foreign …
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Faculty Scholarship
The more one reads about our economy, the more one is baffled and alarmed. Permanent solutions to economic problems are elusive. Treating one financial malaise often aggravates another sector of the economy, necessitating a delicate balancing of conflicting interests. Furthermore, the problems are complicated by the constant influence of foreign forces. Nevertheless, most economists agree that any solution will require enormous funding. Unfortunately, the public has little, if any, confidence in our tax system. Indeed, some tax laws and proposals have been referred to as "obscene" and a "disgrace to the human race." Few quarrel with the aptness of such …
Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault
Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault
Hugh J. Ault
No abstract provided.
The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler
The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler
Hugh J. Ault
No abstract provided.
Foreign Executives Working In The United States: The Community Property Election, Hugh Ault, Philip Kaplan
Foreign Executives Working In The United States: The Community Property Election, Hugh Ault, Philip Kaplan
Hugh J. Ault
No abstract provided.
Treaty Limitations On U.S. Entity Classification Issues, Hugh Ault
Treaty Limitations On U.S. Entity Classification Issues, Hugh Ault
Hugh J. Ault
No abstract provided.
Nondiscrimination Clauses And State Taxation, Hugh Ault
Nondiscrimination Clauses And State Taxation, Hugh Ault
Hugh J. Ault
No abstract provided.
Steuern In Den Usa, Hugh Ault
The Effect Of Losses In One Country On The Income Tax Treatment In Another Country Of An Enterprise Or Of Associated Companies Engaged In International Activities, Hugh Ault, Donald Gerwig, Michael Henning
The Effect Of Losses In One Country On The Income Tax Treatment In Another Country Of An Enterprise Or Of Associated Companies Engaged In International Activities, Hugh Ault, Donald Gerwig, Michael Henning
Hugh J. Ault
No abstract provided.
International Issues In Corporate Tax Integration, Hugh Ault
International Issues In Corporate Tax Integration, Hugh Ault
Hugh J. Ault
No abstract provided.
Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault
Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault
Hugh J. Ault
No abstract provided.
Present Legislation And A Rational Structure For The Operation Of The Credit Mechanism, Hugh Ault
Present Legislation And A Rational Structure For The Operation Of The Credit Mechanism, Hugh Ault
Hugh J. Ault
No abstract provided.
Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel
Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel
Hugh J. Ault
No abstract provided.
Germany - The New Corporation Tax System, Hugh Ault
Germany - The New Corporation Tax System, Hugh Ault
Hugh J. Ault
No abstract provided.
[Commentators And Translators] The German Corporation Tax Reform Law 1977, Hugh Ault, Albert Rädler
[Commentators And Translators] The German Corporation Tax Reform Law 1977, Hugh Ault, Albert Rädler
Hugh J. Ault
Translation of Körperschaftsteuerreformgesetz 1977. Frankfurt: Alfred Metzner, 1976.
Lehre Und Forschung Im Steurrecht In Den Usa, Hugh Ault
Lehre Und Forschung Im Steurrecht In Den Usa, Hugh Ault
Hugh J. Ault
No abstract provided.
Steuervergünstigungen In Der Bundesrepublik Deutschland Und Den Usa: Einige Vergleichende Begriffliche Aspekte, Hugh Ault
Hugh J. Ault
No abstract provided.
U.S.A.: Recent Internal Service Ruling Restricts Eurodollar Borrowing By United States Companies, Hugh Ault
U.S.A.: Recent Internal Service Ruling Restricts Eurodollar Borrowing By United States Companies, Hugh Ault
Hugh J. Ault
No abstract provided.
Germany: Loss Companies, Hugh Ault
Federal Wealth Transfer Taxation: Cases And Materials, Hugh Ault, Stanley Surrey, William Warren, Paul Mcdaniel
Federal Wealth Transfer Taxation: Cases And Materials, Hugh Ault, Stanley Surrey, William Warren, Paul Mcdaniel
Hugh J. Ault
(Volume 1 supplemented by 1975 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1975;1977 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1977; 1979 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1979; 1982 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1982; 1983 Supplement to Federal Income Taxation: Cases and Materials, …
The Corporate Professional - United States V. Empey, Hugh Ault, James Smith
The Corporate Professional - United States V. Empey, Hugh Ault, James Smith
Hugh J. Ault
No abstract provided.
The New Mexico Professional Corporation, Hugh Ault, James Smith, Robert Desidero
The New Mexico Professional Corporation, Hugh Ault, James Smith, Robert Desidero
Hugh J. Ault
No abstract provided.
Professional Corporations - Recent Developments, Hugh Ault
Professional Corporations - Recent Developments, Hugh Ault
Hugh J. Ault
No abstract provided.
Harmonization Of Company Law In The European Economic Community, Hugh Ault
Harmonization Of Company Law In The European Economic Community, Hugh Ault
Hugh J. Ault
No abstract provided.
Nociones Generales De Derecho Procesal Civil, Edward Ivan Cueva
Nociones Generales De Derecho Procesal Civil, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Professional Corporations In Massachusetts, Hugh Ault, James Smith
Professional Corporations In Massachusetts, Hugh Ault, James Smith
Hugh J. Ault
These pages reflect the contribution of Professors Ault and Smith to the 1969 revision of this work.
Taxation-Federal Income Tax-Liquidation Distributions Entitled To Both Capital Gains Treatment And Foreign Tax Credit, Lloyd C. Fell
Taxation-Federal Income Tax-Liquidation Distributions Entitled To Both Capital Gains Treatment And Foreign Tax Credit, Lloyd C. Fell
Michigan Law Review
Plaintiff, Associated, is an American corporation whose wholly-owned subsidiary, Automatic, owned all the stock of Filcrest, a Canadian corporation. In 1954 all the assets of Filcrest were distributed to Automatic pursuant to a plan of complete liquidation, accomplished in accordance with Canadian law. In its 1954 consolidated return, plaintiff treated the gain realized on the Filcrest liquidation as a capital gain, and also claimed a foreign tax credit for any Canadian income, war or excess profits taxes which Filcrest had paid over the years to Canada on that part of the liquidation distribution which represented Filcrest's accumulated earnings and profits. …
Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva
Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.