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Articles 1 - 30 of 69
Full-Text Articles in Law
Recent Developments In, The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
Recent Developments In, The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
William & Mary Annual Tax Conference
No abstract provided.
Estate Freezes, Ronald D. Aucutt
Estate Freezes, Ronald D. Aucutt
William & Mary Annual Tax Conference
No abstract provided.
Employee Plans, What To Do In 1989, Mims Maynard Powell
Employee Plans, What To Do In 1989, Mims Maynard Powell
William & Mary Annual Tax Conference
No abstract provided.
Termination Of Partnerships And Of Partnership Interests, Louis A. Mezzullo
Termination Of Partnerships And Of Partnership Interests, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Termination Of S Corporations And Of S Shareholder Interests, Morton A. Harris, Russell E. Hinds
Termination Of S Corporations And Of S Shareholder Interests, Morton A. Harris, Russell E. Hinds
William & Mary Annual Tax Conference
No abstract provided.
Operation Of And Distributions From S Corporations, Deborah H. Schenk
Operation Of And Distributions From S Corporations, Deborah H. Schenk
William & Mary Annual Tax Conference
No abstract provided.
Partnership Operations And Distributions, Steven M. Friedman
Partnership Operations And Distributions, Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Pass-Through Entities As Investment Vehicles, Bartley F. Fisher
Pass-Through Entities As Investment Vehicles, Bartley F. Fisher
William & Mary Annual Tax Conference
No abstract provided.
Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton
Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton
William & Mary Annual Tax Conference
No abstract provided.
Tax Preparer Program, J. Hardy
Tax Preparer Program, J. Hardy
California Regulatory Law Reporter
No abstract provided.
Is "Internal Consistency" Foolish?: Reflections On An Emerging Commerce Clause Restraint On State Taxation, Walter Hellerstein
Is "Internal Consistency" Foolish?: Reflections On An Emerging Commerce Clause Restraint On State Taxation, Walter Hellerstein
Scholarly Works
Before 1983, the Supreme Court had never uttered the phrase "internal consistency" in a state tax opinion. Since 1983, however, the Court has invoked the principle of "internal consistency" on four separate occasions in adjudicating the validity of state taxes under the commerce clause. Indeed, by 1987, the Court could refer almost casually to the "internal consistency" criterion as "the test ... we have applied in other contexts." The Court's talk of "internal consistency" cannot be dismissed as mere rhetoric. Three of the four taxes that have been put to the "internal consistency" test have flunked it; cases approving taxes …
"L. Ron Hubbard, How Much Is A Religious Service Worth, And Do Box Seats Cost Extra?": The Deductibility Of Mandatory Donations Under Section 170 Of The Internal Revenue Code
Washington and Lee Law Review
No abstract provided.
Utility Gross Receipt Taxes And Inter-Exchange Telecommunications Carriers, Walter Hellerstein
Utility Gross Receipt Taxes And Inter-Exchange Telecommunications Carriers, Walter Hellerstein
Scholarly Works
This article addresses whether there is any continuing justification for applying state utility gross receipts taxes to interexchange telecommunications carriers. First, the article explores the historical basis for imposing special taxes on utilities, including telecommunications companies, and observes that such levies were designed as a quid pro quo for the special rights and privileges the state granted to utilities. Next, it traces the evolution of the telecommunications industry and demonstrates that the historical rationale for imposing gross receipts taxes on the telecommunications industry no longer applies to the competitive segment of the industry in which interexchange carriers operate. The article …
Tax Preparer Program, S. Schaeffer
Tax Preparer Program, S. Schaeffer
California Regulatory Law Reporter
No abstract provided.
15th Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Mark T. Macdonald, Gerald P. Johnston, Edward A. Rothschild, Turney P. Berry, Norvie L. Lay, Barry Bond, F. Gerald Greenwell, Marjorie Bassler, Mary Helen Myles, Valerie T. Mayer
15th Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Mark T. Macdonald, Gerald P. Johnston, Edward A. Rothschild, Turney P. Berry, Norvie L. Lay, Barry Bond, F. Gerald Greenwell, Marjorie Bassler, Mary Helen Myles, Valerie T. Mayer
Continuing Legal Education Materials
Outlines of speakers' presentations from the 15th Annual Seminar on Estate Planning held by UK/CLE on July 15-16, 1988.
Entity Classification And Integration: Publicly Traded Partnerships, Personal Service Corporations And The Tax Legislative Process, John W. Lee
Faculty Publications
No abstract provided.
Disguised Sales Between Partners And Partnerships: Section 707 And The Forthcoming Regulations, Karen C. Burke
Disguised Sales Between Partners And Partnerships: Section 707 And The Forthcoming Regulations, Karen C. Burke
Indiana Law Journal
No abstract provided.
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
West Virginia Law Review
No abstract provided.
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
West Virginia Law Review
The labyrinthine provisions of the Internal Revenue Code make a decision on whether or not to incorporate a closely-held business astoundingly complex. To decide properly, one must understand the terms "C corporations," "S corporations," a partner's "distributive share," and a host of other cryptic concepts.' Even those initiated into the inner sanctums of Subchapters C2, K3 and S4 must advise their clients that their counsel.is based on the enterprise's projected revenues and expenses, estimates that may prove to be far off the mark. Moreover, changes in the Internal Revenue Code have been so constant that no one can feel confident …
Omnibus Taxpayers' Bill Of Rights Act: Taxpayers' Remedy Or Political Placebo?, Creighton R. Meland Jr.
Omnibus Taxpayers' Bill Of Rights Act: Taxpayers' Remedy Or Political Placebo?, Creighton R. Meland Jr.
Michigan Law Review
This Note examines whether the bill, as drafted, addresses the problems which spawned it. It anticipates the bill's effects on existing law and identifies areas where the bill would likely create new problems in the administration of the federal tax laws. It further identifies areas where the bill would solve problems. This Note concludes that (1) the bill's audit provisions will not significantly expand taxpayer rights, and may in fact disrupt the audit process; (2) except for safeguards for installment agreements, the bill's attempts to reform IRS collections procedures will not achieve its intended objectives; and (3) the bill's damages …
Tax Preparer Program, S. Schaeffer
Tax Preparer Program, S. Schaeffer
California Regulatory Law Reporter
No abstract provided.
What Has Happened To The Tax Legislative Process?, Pamela Brooks Gann
What Has Happened To The Tax Legislative Process?, Pamela Brooks Gann
Michigan Law Review
A Review of Showdown at Gucci Gulch: Lawmakers, Lobbyists and the Unlikely Triumph of Tax Reform by Jeffrey H. Birnbaum and Alan S. Murray
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Florida State University Law Review
Millions of American families have incomes that fall below the poverty line. Of these, many families are poor despite the fact that at least one member of these families works during the year. In this article, Professor Forman examines one tool in the fight against poverty, the earned income credit. Professor Forman examines the history of the credit and its shortcoming and then suggests ways in which the credit could be improved to better serve the working poor.
The United States Treaty With The United Kingdom Concerning The Cayman Islands And The Mutual Legal Assistance In Criminal Matters: The End Of Another Tax Haven, Ilene Katz Kobert, Jonathan D. Yellin
The United States Treaty With The United Kingdom Concerning The Cayman Islands And The Mutual Legal Assistance In Criminal Matters: The End Of Another Tax Haven, Ilene Katz Kobert, Jonathan D. Yellin
University of Miami Inter-American Law Review
No abstract provided.
The Infield Fly Rule And The Internal Revenue Code: An Even Further Aside, Mark W. Cochran
The Infield Fly Rule And The Internal Revenue Code: An Even Further Aside, Mark W. Cochran
William & Mary Law Review
No abstract provided.
Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald
Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald
West Virginia Law Review
No abstract provided.
Exempt Organization Advocacy: Matching The Rules To The Rationales, Chisolm B. Laura
Exempt Organization Advocacy: Matching The Rules To The Rationales, Chisolm B. Laura
Indiana Law Journal
No abstract provided.
Tax Court Decision Unsettles Irs Subchapter S Procedures, Glenn E. Coven
Tax Court Decision Unsettles Irs Subchapter S Procedures, Glenn E. Coven
Faculty Publications
No abstract provided.
Coverage Flexibility For Qualified Retirement Plans After The Tax Reform Act Of 1986, Richard J. Kovach
Coverage Flexibility For Qualified Retirement Plans After The Tax Reform Act Of 1986, Richard J. Kovach
Akron Tax Journal
The Tax Reform Act of 1986 substantially changed the participation coverage criteria for qualified retirement plans. The purpose of this article is to set forth selected observations about the problems and opportunities that now exist respecting planning for coverage exclusions under the Internal Revenue Code Accordingly, this article will consider both surviving concepts from prior law and new rules that emerge from the 1986 Tax Act.
Pac Contributions And Effective Corporate Tax Rates: An Empirical Study, Jonathan Barry Forman
Pac Contributions And Effective Corporate Tax Rates: An Empirical Study, Jonathan Barry Forman
Akron Tax Journal
It is commonly asserted that such large corporations have used political influence to secure special tax benefits to reduce their respective tax liabilities. The present study investigates whether, in fact, there is a relationship between corporate political influence and corporate tax liabilities. Specifically, this study examines the relationship between corporate political action committee (PAC) contributions made during the 1983-1984 election cycle and the effective corporate tax rates imposed on the related corporations in 1985.