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

Tax Law Commons

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

Articles 1 - 30 of 37

Full-Text Articles in Tax Law

Working With The Section 752 Partnership Liability Allocation Rules (Outline), Jennifer H. Alexander, Andrea M. Whiteway Nov 2014

Working With The Section 752 Partnership Liability Allocation Rules (Outline), Jennifer H. Alexander, Andrea M. Whiteway

William & Mary Annual Tax Conference

No abstract provided.


Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen Nov 2014

Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Overview Of Civil Tax Penalties, Craig D. Bell, Christopher S. Rizek Nov 2014

Overview Of Civil Tax Penalties, Craig D. Bell, Christopher S. Rizek

William & Mary Annual Tax Conference

No abstract provided.


Working With The Section 752 Partnership Liability Allocation Rules (Slides), Jennifer H. Alexander, Andrea M. Whiteway Nov 2014

Working With The Section 752 Partnership Liability Allocation Rules (Slides), Jennifer H. Alexander, Andrea M. Whiteway

William & Mary Annual Tax Conference

No abstract provided.


Ethical Issues In Tax Practice, Robert I. Brauer, James P. Holden Dec 1995

Ethical Issues In Tax Practice, Robert I. Brauer, James P. Holden

William & Mary Annual Tax Conference

No abstract provided.


Allocation Of Nonrecourse Liabilities: Irs Takes Two Steps Forward, One Back, J. D. Dell, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin Dec 1995

Allocation Of Nonrecourse Liabilities: Irs Takes Two Steps Forward, One Back, J. D. Dell, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.


Planning Opportunities Remain Under The Final Partnership Allocation Rules For Contributed Property, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant Dec 1995

Planning Opportunities Remain Under The Final Partnership Allocation Rules For Contributed Property, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant

William & Mary Annual Tax Conference

No abstract provided.


Meeting With Irs Regarding Partnership Issues In Developing Section 1017 Regulations, Blake D. Rubin Dec 1995

Meeting With Irs Regarding Partnership Issues In Developing Section 1017 Regulations, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.


Partnership Workouts: Problems And Solutions Under Final Section 704(B) And 752 Regulations, Michael G. Frankel, Charles H. Coffin Dec 1995

Partnership Workouts: Problems And Solutions Under Final Section 704(B) And 752 Regulations, Michael G. Frankel, Charles H. Coffin

William & Mary Annual Tax Conference

No abstract provided.


Focus On Capitalization V. Deductibility - Environmental Remediation, Stefan F. Tucker Dec 1995

Focus On Capitalization V. Deductibility - Environmental Remediation, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


The Tax Treatment Of Environmental Cleanup Costs, Blake D. Rubin, Seth Green, Katherine P. Rosefsky Dec 1995

The Tax Treatment Of Environmental Cleanup Costs, Blake D. Rubin, Seth Green, Katherine P. Rosefsky

William & Mary Annual Tax Conference

No abstract provided.


Intangible Asset Depreciation: Newark And Section 197, Kenneth W. Gideon Dec 1992

Intangible Asset Depreciation: Newark And Section 197, Kenneth W. Gideon

William & Mary Annual Tax Conference

No abstract provided.


Planning Opportunities After Chapter 14 (Section 2701 And 2702), Frederic A. Nicholson Dec 1991

Planning Opportunities After Chapter 14 (Section 2701 And 2702), Frederic A. Nicholson

William & Mary Annual Tax Conference

No abstract provided.


Section 382: Net Operating Loss Carryovers In Corporate Acquisitions, Peter L. Faber Dec 1990

Section 382: Net Operating Loss Carryovers In Corporate Acquisitions, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.


The Affiliated Management Group And Code § 414(M), Robert M. Reed Nov 1990

The Affiliated Management Group And Code § 414(M), Robert M. Reed

William & Mary Annual Tax Conference

No abstract provided.


Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes Dec 1989

Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes

William & Mary Annual Tax Conference

No abstract provided.


Section 2036(C), Jere D. Mcgaffey Dec 1989

Section 2036(C), Jere D. Mcgaffey

William & Mary Annual Tax Conference

No abstract provided.


Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr. Dec 1989

Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.

William & Mary Annual Tax Conference

No abstract provided.


Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson Dec 1989

Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson

William & Mary Annual Tax Conference

No abstract provided.


Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii Dec 1989

Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii

William & Mary Annual Tax Conference

No abstract provided.


Estate Freezes, Ronald D. Aucutt Dec 1988

Estate Freezes, Ronald D. Aucutt

William & Mary Annual Tax Conference

No abstract provided.


Termination Of Partnerships And Of Partnership Interests, Louis A. Mezzullo Dec 1988

Termination Of Partnerships And Of Partnership Interests, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.


Termination Of S Corporations And Of S Shareholder Interests, Morton A. Harris, Russell E. Hinds Dec 1988

Termination Of S Corporations And Of S Shareholder Interests, Morton A. Harris, Russell E. Hinds

William & Mary Annual Tax Conference

No abstract provided.


Operation Of And Distributions From S Corporations, Deborah H. Schenk Dec 1988

Operation Of And Distributions From S Corporations, Deborah H. Schenk

William & Mary Annual Tax Conference

No abstract provided.


Partnership Operations And Distributions, Steven M. Friedman Dec 1988

Partnership Operations And Distributions, Steven M. Friedman

William & Mary Annual Tax Conference

No abstract provided.


Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton Dec 1988

Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.


Business Activities Of Tax-Exempts And Affiliates, Jo Ann Blair Dec 1987

Business Activities Of Tax-Exempts And Affiliates, Jo Ann Blair

William & Mary Annual Tax Conference

No abstract provided.


1986 Tax Reform Act: Alternative Minimum Tax On Corporations (Section 55, Irc And Section 701(A) Act), Paul Broderick Dec 1987

1986 Tax Reform Act: Alternative Minimum Tax On Corporations (Section 55, Irc And Section 701(A) Act), Paul Broderick

William & Mary Annual Tax Conference

No abstract provided.


1986 Tax Reform Act (Tra) Limitations On Net Operating Loss Carryforwards (Sections 382 And 383, Irc And Section 621, Act), Paul Broderick Dec 1987

1986 Tax Reform Act (Tra) Limitations On Net Operating Loss Carryforwards (Sections 382 And 383, Irc And Section 621, Act), Paul Broderick

William & Mary Annual Tax Conference

No abstract provided.


Statutory (Formerly Non-Statutory) Fringe Benefits: New Sec. 132, Jerry J. Mccoy Dec 1985

Statutory (Formerly Non-Statutory) Fringe Benefits: New Sec. 132, Jerry J. Mccoy

William & Mary Annual Tax Conference

No abstract provided.