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Tax Law Commons

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Journal

1970

Discipline
Institution
Keyword
Publication

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. Dec 1970

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. Nov 1970

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 Oct 1970

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. Oct 1970

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 Oct 1970

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 Oct 1970

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 Aug 1970

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 May 1970

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 Apr 1970

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 Apr 1970

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 Apr 1970

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 Apr 1970

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 Feb 1970

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. Jan 1970

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. Jan 1970

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 Jan 1970

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 Jan 1970

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 Jan 1970

Defining Dividend Equivalency Under Section 302(B)(1), Alan R. Gordon

Villanova Law Review

No abstract provided.