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Full-Text Articles in Law
Taxation, James H. Wilson Jr.
Taxation, James H. Wilson Jr.
Mercer Law Review
The decisions of the Georgia appellate courts and the legislative enactments of the General Assembly of Georgia during the period from June 1, 1949, to June 1, 1950, in the field of taxation reflect in large part the pressing need for thorough revision of the state's tax structure.
The Tax Consequences Of Family Parnerships, T. Baldwin Martin Jr.
The Tax Consequences Of Family Parnerships, T. Baldwin Martin Jr.
Mercer Law Review
The elements of family intimacy and tax reduction, which present themselves conveniently in the common law concepts of gifts, assignments, and trusts, have proven to be danger signs which herald the scrutiny of the Bureau of Internal Revenue and forecast probable tax disaster for the taxpayer. Normally and unavoidably, family partnerships have come to be categorized with these concepts, and the Bureau, in its efforts to protect the revenue, would, with the assistance of the Tax Court, thwart the effectiveness of these business units in a manner similar to the treatment accorded to the aforementioned concepts.