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Full-Text Articles in Taxation-Transnational

Jotwell's Thirteenth Birthday Celebration, A. Michael Froomkin Oct 2022

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 Jan 2014

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 Jan 2013

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 Jan 2013

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 Jan 2010

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 Jun 1990

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 Jan 1984

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 Dec 1983

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 Nov 1983

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 Jan 1981

United States Tax Treaty Policy: An Overview, H. David Rosenbloom, Stanley Langbein

Articles

No abstract provided.