Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 10 of 10

Full-Text Articles in Tax Law

Wage Taxes And Compensating S Corporation Officers And Members Of Llcs And Llps, John W. Lee Nov 2011

Wage Taxes And Compensating S Corporation Officers And Members Of Llcs And Llps, John W. Lee

William & Mary Annual Tax Conference

No abstract provided.


Compensating Employees And Employee Owners, And Avoiding Problems With Payroll Tax And Executive Compensation Audits, Mary B. Hevener Nov 2011

Compensating Employees And Employee Owners, And Avoiding Problems With Payroll Tax And Executive Compensation Audits, Mary B. Hevener

William & Mary Annual Tax Conference

No abstract provided.


Accounting Methods, Keith Hennessy Nov 2011

Accounting Methods, Keith Hennessy

William & Mary Annual Tax Conference

No abstract provided.


Uncertain Tax Positions, Nikki Swaney Nov 2011

Uncertain Tax Positions, Nikki Swaney

William & Mary Annual Tax Conference

No abstract provided.


The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris Nov 2011

The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris

William & Mary Annual Tax Conference

No abstract provided.


Representing Clients In Audits And Controversies In Today's Tax Enforcement Environment, Craig D. Bell, Gerald A. Kafka Nov 2011

Representing Clients In Audits And Controversies In Today's Tax Enforcement Environment, Craig D. Bell, Gerald A. Kafka

William & Mary Annual Tax Conference

No abstract provided.


Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor Nov 2011

Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


A Comparison Of Partnership And S Corporation Exit Transactions, Mark J. Silverman, Aaron P. Nocjar Nov 2011

A Comparison Of Partnership And S Corporation Exit Transactions, Mark J. Silverman, Aaron P. Nocjar

William & Mary Annual Tax Conference

No abstract provided.


Suitable For Framing: Business Deductions In A Net Income Tax System, David I. Walker Mar 2011

Suitable For Framing: Business Deductions In A Net Income Tax System, David I. Walker

William & Mary Law Review

The federal tax code includes numerous provisions disallowing or curtailing income tax deductions related to such disparate activities as business lobbying and providing non-performance-based compensation to senior corporate executives. The primary claim of this article is that a tendency to mentally frame business deductions as subsidies, often reinforced by rhetoric explicitly framing deductions as subsidies, helps explain these provisions. The traditional “public policy” disallowances directed at lobbying, fines and penalties paid by businesses, and antitrust treble damages respond to an appearance of a taxpayer subsidy that would follow from deduction, despite the fact that it is far from clear that …


The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason Jan 2011

The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason

Faculty Publications

No abstract provided.