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Articles 1 - 11 of 11
Full-Text Articles in Law
Commercial Activity And Charitable Tax Exemption, John D. Colombo
Commercial Activity And Charitable Tax Exemption, John D. Colombo
William & Mary Law Review
No abstract provided.
Buy-Sell Agreements And Nontax Issues In Planning For Business Succession, Farhad Aghdami
Buy-Sell Agreements And Nontax Issues In Planning For Business Succession, Farhad Aghdami
William & Mary Annual Tax Conference
No abstract provided.
Exit Strategies For Owners Of Privately Held Businesses, R. Marshall Merriman Jr., Arthur E. Cirulnick, Paul H. Wilner
Exit Strategies For Owners Of Privately Held Businesses, R. Marshall Merriman Jr., Arthur E. Cirulnick, Paul H. Wilner
William & Mary Annual Tax Conference
No abstract provided.
Choosing A Business Entity For The 21st Century, Samuel P. Starr, Thomas P. Rohman, L. Michael Gracik Jr.
Choosing A Business Entity For The 21st Century, Samuel P. Starr, Thomas P. Rohman, L. Michael Gracik Jr.
William & Mary Annual Tax Conference
No abstract provided.
Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini
Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits Issues In Purchase And Sale Of Privately Held Business, Andrea L. O'Brien
Employee Benefits Issues In Purchase And Sale Of Privately Held Business, Andrea L. O'Brien
William & Mary Annual Tax Conference
No abstract provided.
Deconstructing The General Plan Of Rehabilitation, John W. Lee
Deconstructing The General Plan Of Rehabilitation, John W. Lee
Faculty Publications
The general plan of rehabilitation doctrine provides that expenses incurred as part of a plan of general rehabilitation must be capitalized even though the same expenses incurred separately would be deductible as ordinary and necessary repairs. The emerging general standard after INDOPCO for current deduction of an expenditure with future benefits, the case with most repair/ improvement expenditures, is a balancing test: Whether the taxpayer ’s administrative and record keeping costs associated with capitalization outweigh the potential distortion of income from a current deduction of the future benefit expenditures. “Rough justice” rules for current deduction of future benefits expenditures, reflecting …
Corporate Managers, Agency Costs, And The Rise Of Double Taxation, Steven A. Bank
Corporate Managers, Agency Costs, And The Rise Of Double Taxation, Steven A. Bank
William & Mary Law Review
No abstract provided.
Transaction Costs Relating To Acquisition Or Enhancement Of Intangible Property: A Populist, Political, But Practical Perspective, John W. Lee
Faculty Publications
No abstract provided.
Drawing The Line Between Taxes And Takings: The Continuous Burdens Principle, And Its Broader Application, Eric Kades
Drawing The Line Between Taxes And Takings: The Continuous Burdens Principle, And Its Broader Application, Eric Kades
Faculty Publications
No abstract provided.
Policy Entrepreneurship, Public Choice, And Symbolic Reform Analysis Of Section 198, The Brownfields Tax Incentive: Carrot Or Stick Or Just Never Mind?, John W. Lee, W. Eugene Seago
Policy Entrepreneurship, Public Choice, And Symbolic Reform Analysis Of Section 198, The Brownfields Tax Incentive: Carrot Or Stick Or Just Never Mind?, John W. Lee, W. Eugene Seago
William & Mary Environmental Law and Policy Review
No abstract provided.