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Articles 31 - 47 of 47
Full-Text Articles in Law
Nonrecourse Debt In Excess Of Fair Market Value: The Confluence Of Basis, Realization, Subchapter K And The Need For Consistency, Daniel S. Goldberg
Nonrecourse Debt In Excess Of Fair Market Value: The Confluence Of Basis, Realization, Subchapter K And The Need For Consistency, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Government Precommitment To Tax Incentive Subsidies: The Impact Of United States V. Winstar Corp. On Retroactive Tax Legislation, Daniel S. Goldberg
Government Precommitment To Tax Incentive Subsidies: The Impact Of United States V. Winstar Corp. On Retroactive Tax Legislation, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Less Is More: A Move Toward Sanity In The Budget Process, Donald B. Tobin
Less Is More: A Move Toward Sanity In The Budget Process, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs
Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs
Faculty Scholarship
This article describes a race-neutral policy proposal designed to increase business formation and success rates for young urban African Americans. The proposal suggests using local governments' taxing authority, in a manner analogous to tax increment financing, to create financial incentives for successful small business owners to employ, and then mentor and train as business owners, young urban entrepreneurs from deteriorating neighborhoods. The amount of financial incentive varies directly with financial success of protégés and requires the transfer of some of the mentor’s social (reputational) capital to the protégé. Business activity has created wealth and economic mobility for other ethnic groups, …
The Tax Treatment Of Limited Liability Companies: Law In Search Of Policy, Daniel S. Goldberg
The Tax Treatment Of Limited Liability Companies: Law In Search Of Policy, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel S. Goldberg
Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Tax Court Revisits The Golsen Rule: Lardas V. Commissioner, Donald B. Tobin
The Tax Court Revisits The Golsen Rule: Lardas V. Commissioner, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Recent Approaches To The Trade Or Business Requirement Of Section 174: Unauthorized Snow Removal, Daniel S. Goldberg
Recent Approaches To The Trade Or Business Requirement Of Section 174: Unauthorized Snow Removal, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Passive Activity Loss Rules: Planning Considerations, Techniques, And A Foray Into Never-Never Land, Daniel S. Goldberg
The Passive Activity Loss Rules: Planning Considerations, Techniques, And A Foray Into Never-Never Land, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Tax Effects Of A Shareholder's Post-Incorporation Sale Of Stock: A Reappraisal, Robert I. Keller
The Tax Effects Of A Shareholder's Post-Incorporation Sale Of Stock: A Reappraisal, Robert I. Keller
Faculty Scholarship
No abstract provided.
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Interest Elements In Tax Planning, Daniel S. Goldberg
Interest Elements In Tax Planning, Daniel S. Goldberg
Faculty Scholarship
This article discusses how interest has been and is being used in tax planning. The tax planning techniques using interest include charging too little interest or none at all, recalssifying interest as principal and allocating interest among time periods to optimize the tax consequences to the parties. The issues raised by these tax planning techniques go to the heart of the tax system. They suggest inadequacies in the development of the case law and in conventional tax thinking. The unifying principal is the divergence between the possible tax consequences and the clear economic consequences of each of the transactions. The …
Fair Market Value In The Tax Law: Replacement Value Or Liquidation Value, Daniel S. Goldberg
Fair Market Value In The Tax Law: Replacement Value Or Liquidation Value, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Open Transaction Treatment For Deferred Payment Sales After The Installment Sales Act Of 1980, Daniel S. Goldberg
Open Transaction Treatment For Deferred Payment Sales After The Installment Sales Act Of 1980, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Midstream Incorporation Of A Cash-Basis Taxpayer: An Update, Robert I. Keller
The Midstream Incorporation Of A Cash-Basis Taxpayer: An Update, Robert I. Keller
Faculty Scholarship
No abstract provided.
The Case For Highly Graduated Rates In State Income Taxes, Robert I. Keller
The Case For Highly Graduated Rates In State Income Taxes, Robert I. Keller
Faculty Scholarship
No abstract provided.