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1920 full-text articles. Page 1 of 44.

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 ...


The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown 2017 Indiana University School of Law

The Present Status Of Multiple Taxation Of Intangible Property, 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 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 Taxation Of Real Estate Subject To Mortgage And Other Incumbrances, Robert C. Brown 2017 Indiana University School of Law

The Taxation Of Real Estate Subject To Mortgage And Other Incumbrances, Robert C. Brown

Robert C. Brown

The purpose of this paper is to examine the method of taxing real estate which is affected by incumbrances-either physical or legal. In particular, it is desired to consider the situation where the incumbrance is a mortgage or otherwise purely for security. And particular consideration is to be given to the propriety of taxing as real estate the interest of a non-resident mortgagee or similar incumbrancer in land within the jurisdiction.


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.


State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown 2017 Indiana University School of Law

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown

Robert C. Brown

No abstract provided.


Regulations, Reenactment, And The Revenue Acts, Robert C. Brown 2017 Indiana University School of Law

Regulations, Reenactment, And The Revenue Acts, Robert C. Brown

Robert C. Brown

No abstract provided.


State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown 2017 Indiana University School of Law

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, 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.


Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown 2017 Indiana University School of Law

Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown

Robert C. Brown

No abstract provided.


Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown 2017 Indiana University School of Law

Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown

Robert C. Brown

No abstract provided.


Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown 2017 Indiana University School of Law

Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown

Robert C. Brown

No abstract provided.


Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Robert C. Brown 2017 Indiana University School of Law

Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Robert C. Brown

Robert C. Brown

No abstract provided.


Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown 2017 Indiana University School of Law

Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown

Robert C. Brown

No abstract provided.


Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown 2017 Indiana University School of Law

Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown

Robert C. Brown

No abstract provided.


Business Taxes Reinvented: The Dual Business Enterprise Income Tax, Edward D. Kleinbard 2017 University of Southern California

Business Taxes Reinvented: The Dual Business Enterprise Income Tax, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

This short overview and accompanying term sheet summarize the key features of a proposed comprehensive business tax environment termed the Dual Business Enterprise Income Tax (the Dual BEIT). The term sheet format is a useful mode of presentation for capturing in one accessible document the major policy recommendations of the Dual BEIT (or any other comprehensive tax reform proposal).

This paper makes the case that the Dual BEIT satisfies the objectives of policymakers from both parties for comprehensive business tax reform that can serve as the platform for economic growth while collecting appropriate levels of tax revenue. The arguments are ...


Cpa Exam Review, 2017 San Jose State University

Cpa Exam Review

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2017 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


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