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Full-Text Articles in Law
Survey Of The Law And Selected Issues Relating To The Deductibility Of Soil And Water Conservation Expenditures Under Section 175 Of The Internal Revenue Code, Lonnie R. Beard
Kentucky Law Journal
No abstract provided.
Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick
Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick
Kentucky Law Journal
No abstract provided.
Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds
Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds
Kentucky Law Journal
No abstract provided.
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Law Faculty Scholarly Articles
Knowing even a substantial portion of the Internal Revenue Code of 1954 is a major achievement. Divining how the courts might react to a complex tax transaction is also terribly difficult, but for this ability lawyers are often well-rewarded on earth. The tools of this esoteric trade include a mass of interpretative rules of a most uncertain nature, as sophisticated tax advisors are well aware. This article discusses the application and limits of a litany of the interpretative rules. The rules are frequently applicable outside the tax field, but the following study is confined to their application to tax decisions. …
The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek
The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek
Kentucky Law Journal
No abstract provided.