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Articles 1 - 10 of 10
Full-Text Articles in Taxation-Transnational
Jotwell's Thirteenth Birthday Celebration, A. Michael Froomkin
Jotwell's Thirteenth Birthday Celebration, A. Michael Froomkin
Articles
No abstract provided.
What Makes A Dutch Company Dutch? The Evolution Of Us Limitation-On-Benefits Provisions, Patricia A. Brown
What Makes A Dutch Company Dutch? The Evolution Of Us Limitation-On-Benefits Provisions, Patricia A. Brown
Articles
No abstract provided.
Doing The Math (And The English) In The Windfall Tax Cases, Stanley I. Langbein
Doing The Math (And The English) In The Windfall Tax Cases, Stanley I. Langbein
Articles
No abstract provided.
Ppl, The Foreign Tax Credit, And The Gitlitz “Finger” Principle, Stanley I. Langbein
Ppl, The Foreign Tax Credit, And The Gitlitz “Finger” Principle, Stanley I. Langbein
Articles
No abstract provided.
Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment, Stanley I. Langbein
Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment, Stanley I. Langbein
Articles
No abstract provided.
Realization, Recognition, Reconciliation, Rationality And The Structure Of The Federal Income Tax System, Patricia D. White
Realization, Recognition, Reconciliation, Rationality And The Structure Of The Federal Income Tax System, Patricia D. White
Articles
No abstract provided.
Tax Accrual Workpapers: Protected By A Limited Privilege?, Patricia D. White
Tax Accrual Workpapers: Protected By A Limited Privilege?, Patricia D. White
Articles
United States of America
v.
Arthur Young & Company and Amerada Hess Corporation
(Docket No. 82-687)
To be argued January 16, 1984
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
Articles
A good deal has been written over the past forty-odd years about the tax benefit rule. Over this period the federal courts have decided many cases in which its application has been at issue, and the law journals have published a small but steady stream of commentary on the rule and its manifestations. Last term, in Hillsboro National Bank v. Commissioner, the Supreme Court issued an opinion that focused squarely, and at some length, on the tax benefit rule. Despite this attention, relatively little has been done to examine the conceptual foundations of the tax benefit rule and to …
Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White
Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White
Articles
Aloha Airlines, Inc.
v.
Director of Taxation, State of Hawaii (Docket No. 82-585)
Hawaiian Airlines, Inc.
v.
Director of Taxation, State of Hawaii (Docket No. 82-566)
Argued October 4. 1983. Decided November 1, 1983
United States Tax Treaty Policy: An Overview, H. David Rosenbloom, Stanley Langbein
United States Tax Treaty Policy: An Overview, H. David Rosenbloom, Stanley Langbein
Articles
No abstract provided.