Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Business Organizations Law

William & Mary Law School

Corporate Taxation

Articles 1 - 6 of 6

Full-Text Articles in Law

Estate Planning For Subchapter S Corporation Stock, Barbara B. Hipple Dec 1979

Estate Planning For Subchapter S Corporation Stock, Barbara B. Hipple

William & Mary Annual Tax Conference

No abstract provided.


Liabilities In Excess Of Basis: Focht, Section 357(C)(3) And The Assignment Of Income, Glenn E. Coven Jan 1979

Liabilities In Excess Of Basis: Focht, Section 357(C)(3) And The Assignment Of Income, Glenn E. Coven

Faculty Publications

No abstract provided.


The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee Jul 1974

The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee

Faculty Publications

No abstract provided.


Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee Jul 1972

Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee

Faculty Publications

No abstract provided.


Interest-Free Loans And Section 482 - Creation Of Income?, Paul E. Holtzmuller Dec 1967

Interest-Free Loans And Section 482 - Creation Of Income?, Paul E. Holtzmuller

William & Mary Law Review

No abstract provided.


Western Hemisphere Trade Corporations: Reconsidered, David L. Gibson Oct 1967

Western Hemisphere Trade Corporations: Reconsidered, David L. Gibson

William & Mary Law Review

No abstract provided.