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Articles 331 - 343 of 343

Full-Text Articles in Tax Law

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte Jan 1997

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte

UIC John Marshall Journal of Information Technology & Privacy Law

Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …

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Comments On A Revised Filing System, R. Wilson Freyermuth Jan 1995

Comments On A Revised Filing System, R. Wilson Freyermuth

Faculty Publications

Professor Edward Adams's article, both in terms of its basic structure and the myriad of options it offers, neatly highlights the basic dilemma facing the Drafting Committee as it addresses the future Article 9 filing system. As he correctly notes, the filing system's shortcomings are largely due to its continued dependence on paper records, despite the increasing sophistication and availability of computerized information technology for both filing and searching. Should the Drafting Committee maintain the basics of the current system (a public, paper-based filing system) and merely attempt to identify and correct the existing shortcomings in that system, with some …

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Taxation Of Software Development Costs: Debugging The Proposed Regulations, 10 Computer L.J. 335 (1990), Wade R. Sjogren Jan 1990

Taxation Of Software Development Costs: Debugging The Proposed Regulations, 10 Computer L.J. 335 (1990), Wade R. Sjogren

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham Jan 1990

Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Meeting Educational Challenges In The Information Age: Tax Incentives To Encourage Donations Of Computer Equipment To Elementary And Secondary Schools, 9 Computer L.J. 391 (1989), Richard A. Cohn Jan 1989

Meeting Educational Challenges In The Information Age: Tax Incentives To Encourage Donations Of Computer Equipment To Elementary And Secondary Schools, 9 Computer L.J. 391 (1989), Richard A. Cohn

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Taxation Of Software Development Costs, 8 Computer L.J. 73 (1989), Robin Beth Rosanky Jan 1987

Taxation Of Software Development Costs, 8 Computer L.J. 73 (1989), Robin Beth Rosanky

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Computer Software And The Investment Tax Credit, 5 Computer L.J. 347 (1984), Robert W. Mcgee Jan 1985

Computer Software And The Investment Tax Credit, 5 Computer L.J. 347 (1984), Robert W. Mcgee

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Selected Problems In Taxation Of Computer Software, 4 Computer L.J. 605 (1984), Joel Rabinovitz, Alison Whalen Jan 1984

Selected Problems In Taxation Of Computer Software, 4 Computer L.J. 605 (1984), Joel Rabinovitz, Alison Whalen

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr Jan 1984

Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii Jan 1984

State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Tax-Exempt Bond Financing Of Computer Telecommunications And Other High Technology Facilities, 2 Computer L.J. 805 (1980), Fred M. Greguras Jan 1980

Tax-Exempt Bond Financing Of Computer Telecommunications And Other High Technology Facilities, 2 Computer L.J. 805 (1980), Fred M. Greguras

UIC John Marshall Journal of Information Technology & Privacy Law

No abstract provided.

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Nociones Generales De Derecho Procesal Civil, Edward Ivan Cueva Jan 1966

Nociones Generales De Derecho Procesal Civil, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.

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Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva Jan 1958

Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.

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