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Articles 1 - 8 of 8

Full-Text Articles in Law

The Erosion Of Constitutional Privileges, Paul P. Lipton Dec 1977

The Erosion Of Constitutional Privileges, Paul P. Lipton

William & Mary Annual Tax Conference

No abstract provided.


Attacking Shelters Through The Mini-Maxi Tax: A Sketchbook Of Tax Preference Concepts, Patricia Ann Metzer Dec 1977

Attacking Shelters Through The Mini-Maxi Tax: A Sketchbook Of Tax Preference Concepts, Patricia Ann Metzer

William & Mary Annual Tax Conference

No abstract provided.


Tax Elections In Post Mortem Administration, John E. Donaldson Dec 1977

Tax Elections In Post Mortem Administration, John E. Donaldson

William & Mary Annual Tax Conference

No abstract provided.


The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson Oct 1977

The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson

Popular Media

No abstract provided.


Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee Oct 1977

Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee

Faculty Publications

No abstract provided.


The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson Apr 1977

The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson

Popular Media

No abstract provided.


Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee Apr 1977

Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee

Faculty Publications

Newly issued Proposed Regulations, under Section 355, follow recent decisions allowing horizontal divisions of a single business. In addition, the proposals introduce factors for determining whether a Section 355 transaction is a device for bailing out earnings" Mr. Lee analyzes these and other changes in the Proposed Regulations.


Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg Mar 1977

Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg

Faculty Publications

No abstract provided.