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Articles 1 - 24 of 24
Full-Text Articles in Tax Law
Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams
Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams
St. Mary's Law Journal
No abstract provided.
Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez
Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez
St. Mary's Law Journal
Since 1967, the Supreme Court has revisited the issue of nexus requirements in interstate commerce to keep up with social and technological advancements. However, these restrictive requirements have deprived states of a substantial tax basis. As technology continues to develop exponentially, this presents the need for a new standard that overturns precedent case law. Specifically, the Internet has grown and now necessitates the consideration for and e-commerce taxation collection.
South Dakota v. Wayfair, Inc. correctly decided that states have the power to collect taxes from qualifying out-of-state businesses without the need for a physical presence. Wayfair is moving in the …
Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran
Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran
St. Mary's Law Journal
Abstract forthcoming
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
St. Mary's Law Journal
Abstract forthcoming
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
St. Mary's Law Journal
Abstract forthcoming
Taxation - Deficit Reduction Act Of 1984 - Treatment Of Loans With Below-Market Interest Rates (Section 172) Statute Note., Douglas A. Allison
Taxation - Deficit Reduction Act Of 1984 - Treatment Of Loans With Below-Market Interest Rates (Section 172) Statute Note., Douglas A. Allison
St. Mary's Law Journal
Abstract Forthcoming.
Irs Acted Within Its Authority In Determining That Racially Discriminatory Non-Profit Private Schools Are Not Charitable Institutions Entitled To Tax-Exempt Status., William Chamblee
St. Mary's Law Journal
Abstract Forthcoming.
When The Party's Over: Use Of Divisive Reorganizations For A Tax-Free Division Of The Professional Service Corporation., J. Bruce Bugg Jr.
When The Party's Over: Use Of Divisive Reorganizations For A Tax-Free Division Of The Professional Service Corporation., J. Bruce Bugg Jr.
St. Mary's Law Journal
Abstract Forthcoming.
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
St. Mary's Law Journal
Abstract Forthcoming.
Tightening The Limitations On Carryovers Under Section 382(B): F Reorganization And The Tax Reform Act Of 1976., J. Pat Tielborg
Tightening The Limitations On Carryovers Under Section 382(B): F Reorganization And The Tax Reform Act Of 1976., J. Pat Tielborg
St. Mary's Law Journal
Abstract Forthcoming.
Selected Practical Problems With Professional Associations And Professional Corporations., Robert Jorrie, Richard W. Wolf
Selected Practical Problems With Professional Associations And Professional Corporations., Robert Jorrie, Richard W. Wolf
St. Mary's Law Journal
Abstract Forthcoming.
Determination Of Fair Market Value For Ad Valorem Tax Purposes Of A Gas Lease Burdened With A Long-Term Sales Contract., Jack Lewis Iii
Determination Of Fair Market Value For Ad Valorem Tax Purposes Of A Gas Lease Burdened With A Long-Term Sales Contract., Jack Lewis Iii
St. Mary's Law Journal
Abstract Forthcoming.
The Possession By A Trustee Of The Power To Alter The Time And Manner Of Enjoyment Of Life Insurance Proceeds Held In Trust Requires That The Value Of The Proceeds Be Included In The Decedent Trustee's Gross Estate., Alex Huddleston
St. Mary's Law Journal
Abstract Forthcoming.
Antitrust Policy And Taxation., Gary Pinnell
Antitrust Policy And Taxation., Gary Pinnell
St. Mary's Law Journal
Abstract Forthcoming.
Salvaging Tax Benefit From Losses On Intercorporate Loans And Investments., Robert J. Johnson
Salvaging Tax Benefit From Losses On Intercorporate Loans And Investments., Robert J. Johnson
St. Mary's Law Journal
Abstract Forthcoming.
The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza
The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza
St. Mary's Law Journal
Abstract Forthcoming.
Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson
Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson
St. Mary's Law Journal
Abstract Forthcoming.
Perfection Of A California Tax Lien., Lewis D. Wall
Perfection Of A California Tax Lien., Lewis D. Wall
St. Mary's Law Journal
Abstract Forthcoming.
The Texas Legislature Has No Authority To Exempt From Ad Valorem Taxation A Fraternal Organization's Property Which Is Being Used For Non-Charitable Activites, Unless Such Use Is In Furtherance Of A Charitable Purpose., Tommy Mac Gumroy
St. Mary's Law Journal
Abstract Forthcoming.
The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer
St. Mary's Law Journal
Abstract Forthcoming.
The Legislature May Not Validly Exempt The Property Of A Nonprofit Water Supply Corporation From Taxation., Charles T. Locke
The Legislature May Not Validly Exempt The Property Of A Nonprofit Water Supply Corporation From Taxation., Charles T. Locke
St. Mary's Law Journal
Abstract Forthcoming.
Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw
Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw
St. Mary's Law Journal
Abstract Forthcoming.
A Surviving Joint Owner's Interest In Bank Account Is Not Taxable Under Tex. Tax., Anthony N. Deluccia Jr.
A Surviving Joint Owner's Interest In Bank Account Is Not Taxable Under Tex. Tax., Anthony N. Deluccia Jr.
St. Mary's Law Journal
Abstract Forthcoming.
Miranda Warning Held Inapplicable To Tax Fraud Investigations In Absence Of Custodial Atmosphere., G. E. Wilcox Jr.
Miranda Warning Held Inapplicable To Tax Fraud Investigations In Absence Of Custodial Atmosphere., G. E. Wilcox Jr.
St. Mary's Law Journal
Abstract Forthcoming.