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Full-Text Articles in Law
Corporations, Parnerships And Bankruptcy, Charles E. Nadler
Corporations, Parnerships And Bankruptcy, Charles E. Nadler
Mercer Law Review
In the field of Georgia Corporation Law some changes of significance were made during the survey year by amendments to the Corporation Act of 1938 and in the public revenue laws relating to the rate and method of computation of corporate taxes.
The Tax Consequences Of Family Parnerships, T. Baldwin Martin Jr.
The Tax Consequences Of Family Parnerships, T. Baldwin Martin Jr.
Mercer Law Review
The elements of family intimacy and tax reduction, which present themselves conveniently in the common law concepts of gifts, assignments, and trusts, have proven to be danger signs which herald the scrutiny of the Bureau of Internal Revenue and forecast probable tax disaster for the taxpayer. Normally and unavoidably, family partnerships have come to be categorized with these concepts, and the Bureau, in its efforts to protect the revenue, would, with the assistance of the Tax Court, thwart the effectiveness of these business units in a manner similar to the treatment accorded to the aforementioned concepts.