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Articles 1 - 13 of 13

Full-Text Articles in Law

Tax Reform In The 113th Congress: Insights And Analysis, Russell W. Sullivan Nov 2013

Tax Reform In The 113th Congress: Insights And Analysis, Russell W. Sullivan

William & Mary Annual Tax Conference

No abstract provided.


I Want Out – Tax Considerations In Exiting A Partnership, James B. Sowell Nov 2013

I Want Out – Tax Considerations In Exiting A Partnership, James B. Sowell

William & Mary Annual Tax Conference

No abstract provided.


Partnership Current Developments, Robert J. Crnkovich, Steven M. Friedman Nov 2013

Partnership Current Developments, Robert J. Crnkovich, Steven M. Friedman

William & Mary Annual Tax Conference

No abstract provided.


Representing Clients In Audits And Controversies In Today’S Tax Enforcement Environment, Craig D. Bell, William L.S Rowe Nov 2013

Representing Clients In Audits And Controversies In Today’S Tax Enforcement Environment, Craig D. Bell, William L.S Rowe

William & Mary Annual Tax Conference

No abstract provided.


2013 Tax Conference Forms Nov 2013

2013 Tax Conference Forms

William & Mary Annual Tax Conference

No abstract provided.


2013 Tax Conference Speakers Nov 2013

2013 Tax Conference Speakers

William & Mary Annual Tax Conference

No abstract provided.


Something Old, Something New: Structuring And Restructuring Deals In 2013 (And Beyond), Stephen L. Owen Nov 2013

Something Old, Something New: Structuring And Restructuring Deals In 2013 (And Beyond), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


2013 Schedule Nov 2013

2013 Schedule

William & Mary Annual Tax Conference

No abstract provided.


Compensating Owners And Key Employees Of Partnerships And Llc's, Elizabeth E. Drigotas, Steven R. Schneider Nov 2013

Compensating Owners And Key Employees Of Partnerships And Llc's, Elizabeth E. Drigotas, Steven R. Schneider

William & Mary Annual Tax Conference

No abstract provided.


Introduction To M&A Tax: S Corporations And Section 336(E), Robert G. Mcelroy, William M. Richardson Nov 2013

Introduction To M&A Tax: S Corporations And Section 336(E), Robert G. Mcelroy, William M. Richardson

William & Mary Annual Tax Conference

No abstract provided.


Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August Nov 2013

Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August

William & Mary Annual Tax Conference

No abstract provided.


Benefit Expenses: How The Benefit Corporation's Social Purpose Changes The Ordinary And Necessary, Emily Cohen Feb 2013

Benefit Expenses: How The Benefit Corporation's Social Purpose Changes The Ordinary And Necessary, Emily Cohen

William & Mary Business Law Review

The recent spread of Benefit Corporations formally challenges the assumption that for-profit companies are strictly profit maximizing entities. Businesses can now incorporate under charitable business purposes that were once restricted to 501(c)(3) non-profit organizations. While incorporating under a charitable purpose is no longer restricted to only non-profit entities, Benefit Corporations are not able to receive the same income tax exemption under the Internal Revenue Code. While for-profit entities do receive some tax benefits for their charitable behavior, such as the charitable donation deduction, the current tax structure does not provide an equal amount of tax benefits for charitable behavior when …


Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason Jan 2013

Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason

Faculty Publications

No abstract provided.