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Articles 1 - 18 of 18
Full-Text Articles in Tax Law
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.
State Taxation Of Interstate Business-Looking Toward Federal-State Cooperation, Joseph W. Mathews Jr.
State Taxation Of Interstate Business-Looking Toward Federal-State Cooperation, Joseph W. Mathews Jr.
Vanderbilt Law Review
This note will review the historical setting of state taxation of interstate commerce and examine the problems created by the diversity of state tax laws. It will further discuss the two different approaches toward solving these problems, investigate the constitutional issues involved in the proposed solutions, analyze their inadequacy, and recommend a federal-state cooperative approach.
Marijuana - Federal Regulation And The Fifth Amendment, Mable A. Minor
Marijuana - Federal Regulation And The Fifth Amendment, Mable A. Minor
North Carolina Central Law Review
No abstract provided.
Federal Tax Exemption For Private Segregated Schools: The Crumbling Foundation, John M. Spratt Jr.
Federal Tax Exemption For Private Segregated Schools: The Crumbling Foundation, John M. Spratt Jr.
William & Mary Law Review
No abstract provided.
Taxation - Stock Redemptions - The Availability Of Capital Gains Treatment. United States V. Davis, 90 S. Ct. 1041 (1970), W. J. Funk
William & Mary Law Review
No abstract provided.
Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff
Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff
William & Mary Law Review
No abstract provided.
Wright: Comparative Conflict Resolution Procedures In Taxation, Thomas A. Troyer, Arthur B. White, Donald W. Bacon
Wright: Comparative Conflict Resolution Procedures In Taxation, Thomas A. Troyer, Arthur B. White, Donald W. Bacon
Michigan Law Review
A Review of Comparative Conflict Resolution Procedures in Taxation edited by L. Hart Wright
Private Annuities: Revenue Ruling 69-74-Its Significance,Effect,' And Validity, Robert A. Sams
Private Annuities: Revenue Ruling 69-74-Its Significance,Effect,' And Validity, Robert A. Sams
Vanderbilt Law Review
The private or noncommercial annuity may be defined as the transfer of property from an annuitant-transfer or to a person or organization (referred to as the transferee or obligor) that has not"from time to time"' issued annuity contracts, in exchange for the transferee's unsecured promise to make periodic payments of money for a fixed time or for the life of the annuitant-transferor. Prior to the issuance of Revenue Ruling 69-74,3 both the Internal Revenue Service and the courts had given the private annuity transaction favorable income tax treatment, making it an extremely useful estate planning device. In J. Darsie Lloyd, …
Attribution And Beneficial Ownership Rules In Tax And Securities Laws: A Comparative Treatment And Analysis Of Effectiveness, Mario N. De Chabert
Attribution And Beneficial Ownership Rules In Tax And Securities Laws: A Comparative Treatment And Analysis Of Effectiveness, Mario N. De Chabert
North Carolina Central Law Review
No abstract provided.
Use Of Tax Benefit Principles To Override Section 337: D. B. Anders V. Commissioner, James J. Wilson
Use Of Tax Benefit Principles To Override Section 337: D. B. Anders V. Commissioner, James J. Wilson
Indiana Law Journal
No abstract provided.
Income Tax--Tax Status Of Employer Financed Scholarships, Henry E. Riffe
Income Tax--Tax Status Of Employer Financed Scholarships, Henry E. Riffe
West Virginia Law Review
No abstract provided.
Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney
Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney
West Virginia Law Review
No abstract provided.
Tax-Accrual Taxpayer Must Include In Gross Income In Year Of Receipt Unconstitutional Advance Payments Received From Customers
West Virginia Law Review
No abstract provided.
The Statutory Trust Fund Under Irc § 7501 (A) Versus Administrative Expenses In Bankruptcy - In Re Halo Metal Products, Inc.
Maryland Law Review
No abstract provided.
Real Estate And Tax Reform: An Analysis And Evaluation Of The Real Estate Provisions Of The Tax Reform Act Of 1969, C. Willis Ritter, Emil M. Sunley Jr.
Real Estate And Tax Reform: An Analysis And Evaluation Of The Real Estate Provisions Of The Tax Reform Act Of 1969, C. Willis Ritter, Emil M. Sunley Jr.
Maryland Law Review
No abstract provided.
Books Received, Journal Staff
Books Received, Journal Staff
Vanderbilt Journal of Transnational Law
G.I. RIGHTS AND ARMY JUSTICE: THE DRAFTEE'S GUIDE TO MILITARY LIFE AND LAW
By Robert S. Rivkin
New York: Grove Press, Inc., 1970. Pp. vii, 383. $1.75.
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HUMAN RIGHTS AND INTERNATIONAL ACTION
By Ernst B. Haas
Stanford, California: Stanford University Press, 1970.Pp. vii, 184.
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INDIRECT TAXATION IN DEVELOPING COUNTRIES
By John F. Due
Baltimore: The Johns Hopkins Press, 1970. Pp. v, 201. $9.00.
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INTERNATIONAL TELECOMMUNICATIONS AND INTERNATIONAL LAW: THE REGULATION OF THE RADIO SPECTRUM
By David M. Leive
Dobbs Ferry, N. Y.: Oceana Publications Inc., 1970. Pp. 11, 386.$16.50.
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THE WINDS OF FREEDOM
By Dean Rusk …
Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer
Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer
Villanova Law Review
No abstract provided.
Defining Dividend Equivalency Under Section 302(B)(1), Alan R. Gordon
Defining Dividend Equivalency Under Section 302(B)(1), Alan R. Gordon
Villanova Law Review
No abstract provided.