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Thoughts Regarding The Application Of The Step Transaction Doctrine To The Section 351 Control Requirement And Complex Media, Inc. V. Commissioner, Philip G. Cohen
Thoughts Regarding The Application Of The Step Transaction Doctrine To The Section 351 Control Requirement And Complex Media, Inc. V. Commissioner, Philip G. Cohen
William & Mary Business Law Review
Over thirty years ago, Professor Ronald H. Jensen authored an article in the Virginia Tax Review, titled “Of Form and Substance: Tax Free Incorporations and Other Transactions Under Section 351.” Professor Jensen asserted that it was inappropriate to utilize the step transaction doctrine to determine whether the control requirement was met in a purported section 351 transaction, involving a disposition of some, or all, of the transferor’s shares even if effected by a binding contract made prior to the contribution.
Professor Jensen concluded that the courts and the Internal Revenue Service (Service) have produced a hodgepodge of intellectually inconsistent decisions …
How To Try A Tax Court Case, James S. Halpren, Charles W. Hall
How To Try A Tax Court Case, James S. Halpren, Charles W. Hall
William & Mary Annual Tax Conference
No abstract provided.
The Tax Court Of The United States, Its Origin And Functions, Bolon B. Turner
The Tax Court Of The United States, Its Origin And Functions, Bolon B. Turner
William & Mary Annual Tax Conference
No abstract provided.