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The Negative Capital Account Maze, Walter D. Schwidetzky 2017 University of Baltimore School of Law

The Negative Capital Account Maze, Walter D. Schwidetzky

All Faculty Scholarship

Outside Hubert I and Hubert II, there has been little discussion of negative capital accounts in the tax context and almost no discussion in the nontax context. Nontax law, however, is critically important. This report provides an integrated discussion of the application of tax and nontax law to negative capital accounts.

One of the challenges in writing this report is that it requires a discussion of both the at-risk rules of section 465 and the debt allocation rules of section 752. Complex issues involving sections 465 and 752 and their interaction are worthy of their own articles. Indeed, others have ...


An Appraisal Of The Tax Implications Of Derivative Instruments In Nigeria, Oluwaseun Viyon Ojo 2017 Lagos State University

An Appraisal Of The Tax Implications Of Derivative Instruments In Nigeria, Oluwaseun Viyon Ojo

Oluwaseun Viyon Ojo

With the recent fall in the prices of Crude Oil and other commodities in the international Market and the attendant adverse effect on the Nigerian economy coupled with the Exchange risks arising from the sale and purchase of foreign currencies in the Foreign Exchange Market(FOREX), there was the need to come up with strategies for managing the risks associated with the fluctuations in  the Exchange Rates by the introduction of derivatives  for adoption by the various stakeholders and  players in the market.Generally, Derivatives are usually used to hedge against risks and fluctuations in the Financial Market. The increasing ...


The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown 2017 Indiana University School of Law

The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown

Robert C. Brown

No abstract provided.


The Nature Of Income Tax, Robert C. Brown 2017 Indiana University School of Law

The Nature Of Income Tax, Robert C. Brown

Robert C. Brown

No abstract provided.


The Taxation Of Indian Property, Robert C. Brown 2017 Indiana University School of Law

The Taxation Of Indian Property, Robert C. Brown

Robert C. Brown

No abstract provided.


The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown 2017 Indiana University School of Law

The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown

Robert C. Brown

No abstract provided.


The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown 2017 Indiana University School of Law

The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown

Robert C. Brown

No abstract provided.


The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown 2017 Indiana University School of Law

The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown

Robert C. Brown

No abstract provided.


When Is A Tax Not A Tax?, Robert C. Brown 2017 Indiana University School of Law

When Is A Tax Not A Tax?, Robert C. Brown

Robert C. Brown

No abstract provided.


State Property Taxes And The Federal Supreme Court, Robert C. Brown 2017 Indiana University School of Law

State Property Taxes And The Federal Supreme Court, Robert C. Brown

Robert C. Brown

No abstract provided.


Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown 2017 Indiana University School of Law

Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown

Robert C. Brown

No abstract provided.


Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown 2017 Indiana University School of Law

Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown

Robert C. Brown

No abstract provided.


Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown 2017 Member, Boston Bar

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Robert C. Brown

No abstract provided.


State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown 2017 Indiana University School of Law

State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown

Robert C. Brown

No abstract provided.


Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown 2017 Indiana University School of Law

Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown

Robert C. Brown

No abstract provided.


Court Procedure In Federal Tax Cases, Robert C. Brown 2017 Indiana University School of Law

Court Procedure In Federal Tax Cases, Robert C. Brown

Robert C. Brown

No abstract provided.


Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert C. Brown 2017 Indiana University School of Law

Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert C. Brown

Robert C. Brown

Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936.


Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown 2017 Indiana University School of Law

Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown

Robert C. Brown

No abstract provided.


Federal Tax Procedure, Robert C. Brown 2017 Indiana University School of Law

Federal Tax Procedure, Robert C. Brown

Robert C. Brown

No abstract provided.


New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown 2017 Indiana University School of Law

New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown

Robert C. Brown

No abstract provided.


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