Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
- Publication
- Publication Type
Articles 1 - 4 of 4
Full-Text Articles in Tax Law
Hobby Farming, Recreational Property And Yachts As Tax Shelters, Peter B. Sang
Hobby Farming, Recreational Property And Yachts As Tax Shelters, Peter B. Sang
William & Mary Annual Tax Conference
No abstract provided.
The "Limitation On Artificial Losses" And Its Impact On Film And Real Estate Tax Shelters, Robert Feinschreiber
The "Limitation On Artificial Losses" And Its Impact On Film And Real Estate Tax Shelters, Robert Feinschreiber
William & Mary Annual Tax Conference
No abstract provided.
The Great Section 38 Property Muddle, J. A. Cragwall, Jr.
The Great Section 38 Property Muddle, J. A. Cragwall, Jr.
Vanderbilt Law Review
Twelve full years have elapsed since section 38 property made its first appearance on the stage of tax law. In those twelve years, a complicated, confusing, ad hoc, and often inconsistent body of rulings and judicial decisions has grown up around the definitional regulation; words and phrases have acquired strange new meanings and connotations in the lush overgrowth of legal reasoning clinging to that regulation. The paradoxes in the regulation (such as that addressed in Weirick) and, more often, the ambiguities resulting from an almost universal failure by the regulations to define, instead of simply illustrate, its terms (such as …
Realty Shelter Partnerships In A Nutshell, Donald J. Weidner
Realty Shelter Partnerships In A Nutshell, Donald J. Weidner
Scholarly Publications
There continues to be heated discussion about tax reform in the area of real estate tax shelters. In the past few years, the Internal Revenue Service has taken what many feel to be substantively unsupportable moves against the use of real estate partnerships to deliver tax shelter to high bracket investors. The purpose of this Article is to explain the Service's actions against realty partnerships in the context of current manipulations of the partnership form.