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Articles 1 - 5 of 5
Full-Text Articles in Tax Law
Certain 1966 Key Rulings By The Internal Revenue Service -And Procedures Regarding Letter Rulings And Requests For Technical Advice, Harold T. Swartz
Certain 1966 Key Rulings By The Internal Revenue Service -And Procedures Regarding Letter Rulings And Requests For Technical Advice, Harold T. Swartz
William & Mary Annual Tax Conference
No abstract provided.
The Aftermath Of Certain Key Federal Tax Cases Decided By The Courts In 1966, Lester R. Uretz
The Aftermath Of Certain Key Federal Tax Cases Decided By The Courts In 1966, Lester R. Uretz
William & Mary Annual Tax Conference
No abstract provided.
Income Splitting As A Means Of Avoiding Taxes, Allen T. Malone
Income Splitting As A Means Of Avoiding Taxes, Allen T. Malone
Vanderbilt Law Review
The purpose of this note is to examine the present tax treatment of the three most popular income splitting devices used to avoid taxes: the family partnership, multiple trusts, and multiple corporations. In Part II, the various congressional and judicial limits and sanctions imposed upon these devices will be discussed along with recently proposed regulatory legislation. Part III will consist of an evaluation of the suggested limitations upon the use of income splitting devices. The ultimate concern of this note is to arrive at some conclusions as to the general approach and the specific methods best suited (1) to regulate …
Taxation And Interstate Commerce, Raymond Albert Hinerman
Taxation And Interstate Commerce, Raymond Albert Hinerman
West Virginia Law Review
No abstract provided.
New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent
New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent
William & Mary Law Review
No abstract provided.