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Full-Text Articles in Business
Revenue Act Of 1964, David W. Sandell
Revenue Act Of 1964, David W. Sandell
Washington Law Review
The purpose of this article is to introduce some important amendments to the Internal Revenue Code made by the 1964 Revenue Act. A number of the changes made by the 1964 amendments are sufficient to merit lengthy consideration by themselves. In view of the limited space, it has been necessary to restrict consideration to those new provisions which are of particular interest.
Taxation, Robert T. Carter
Taxation, Robert T. Carter
Washington Law Review
Covers cases on inheritance tax—resident vendor's interest in foreign lands as within taxing jurisdiction.
Taxation—Limited Partnership—Taxable As A Partnership Or As A Corporation, Roy J. Moceri
Taxation—Limited Partnership—Taxable As A Partnership Or As A Corporation, Roy J. Moceri
Washington Law Review
A, B and C, brothers, having for years operated their business as a general partnership and later as a corporation, formed a limited partnership under the Washington Limited Partnership Act of 1869, RCW 25.12.010 et seq. [RRS § 9966 et seq.], with themselves as general partners and their ten adult children as the limited partners. The articles of co-partnership provided: the management was to be vested in the general partners; upon the death or retirement of a general or limited partner, the remaining general partners were to have the right to continue the business; the interest of a limited partner …