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Articles 1 - 2 of 2
Full-Text Articles in Law
Tax Treatment Of Contingent Liabilities: The Need For Reform, Ellen H. De Mont
Tax Treatment Of Contingent Liabilities: The Need For Reform, Ellen H. De Mont
University of Richmond Law Review
The proper tax treatment of the assumption of deductible and nondeductible contingent liabilities' for both the buyer and seller in transactions involving taxable asset acquisitions is currently under debate. Case law precedents and the current state of the law are contradictory or, at best, uncertain. Authority on the buyer's side in particular is undefined and authority on the seller's side is sparse. From a tax policy perspective, it is desirable to avoid rules that yield inconsistent results. A healthy economy depends in part upon businesses being able to make decisions based upon expected tax consequences, and currently, a comfortable level …
The Earned Income Tax Credit As A Tax Expenditure: An Alternative To Traditional Welfare Reform, Timothy J. Eifler
The Earned Income Tax Credit As A Tax Expenditure: An Alternative To Traditional Welfare Reform, Timothy J. Eifler
University of Richmond Law Review
Welfare has become a common topic of concern recently as President Clinton and his political adversaries begin battle over the second major element of Clinton's agenda for reform. As a necessary corollary to, and a direct complement of the health care proposal, the welfare system presents the next area that requires reform for a truly effective agenda for change.