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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
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
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
Accounting Methods, Keith Hennessy
William & Mary Annual Tax Conference
No abstract provided.
Uncertain Tax Positions, Nikki Swaney
Uncertain Tax Positions, Nikki Swaney
William & Mary Annual Tax Conference
No abstract provided.
The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris
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
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
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
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
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
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Faculty Publications
No abstract provided.