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Articles 1 - 24 of 24
Full-Text Articles in Tax Law
New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower
New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower
William & Mary Annual Tax Conference
No abstract provided.
Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens
Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens
William & Mary Annual Tax Conference
No abstract provided.
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, …
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.
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--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.
The Psychological Autopsy In Judicial Opinions Under Section 2035, Thomas L. Shaffer
The Psychological Autopsy In Judicial Opinions Under Section 2035, Thomas L. Shaffer
Journal Articles
It is surprising how many cases have been litigated under Section 2035 of the Internal Revenue Code, which imposes an estate tax on inter vivos gifts in contemplation of death. It is also surprising that those hundreds of judicial opinions embody rigid perceptions of human life, and of attitudes toward death-perceptions which range from incisive to naive. They disclose a judicial system of death psychology which is detailed, systematic and (sometimes) accurate. This is an inquiry into those opinions as psychological autopsies.
The traditional judicial view of a gift in a contemplation of death case implies that the dead man …
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.
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Comments. Roundtable On Taxation, Association Of American Law Schools, 1968 Conference, William D. Popkin
Comments. Roundtable On Taxation, Association Of American Law Schools, 1968 Conference, William D. Popkin
Articles by Maurer Faculty
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.
Tax Significance Of Payments In Satisfaction Of Liabilities Arising Under Section 16(B) Of The Securities Exchange Act Of 1934, Lawrence Lokken
Tax Significance Of Payments In Satisfaction Of Liabilities Arising Under Section 16(B) Of The Securities Exchange Act Of 1934, Lawrence Lokken
Scholarly Works
This article examines the income tax significance to the insider of his payment in satisfaction of a liability arising under section 16(b). Such taxpayers have usually sought a deduction against ordinary income in the year of payment. When the issue was first raised, the deduction was denied. Section 16(b) liability was held to be in the nature of a penalty; allowance of the deduction, it was found, "would weaken an effective method of enforcing the sharply defined policy expressed in sectin 16(b)...." In 1961 the Internal Revenue Service modified its earlier position by ruling that section 16(b) is not a …