Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Benevolent (1)
- Briarcliff Candy Corp. v. Commissioner (1)
- Central Texas Savings & Loan Association v. United States (1)
- Charitable (1)
- City of Richmond v. United Givers Fund (1)
-
- Commissioner v. Lester (1)
- Commissioner v. Lincoln Savings & Loan Association (1)
- Commonwealth v. Lynchburg Y.M.C.A. (1)
- Ellis Banking Corp. v. Commissioner (1)
- Exclusively (1)
- Houston Natural Gas Corp. v. Commissioner (1)
- Internal Revenue Service (1)
- Minister (1)
- North Carolina National Bank Corp. v. United States (1)
- Religious Body (1)
- Tax Reform Act (1)
- United States v. Davis (1)
- Virginia Code (1)
- YMCA (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
The Effect Of The Tax Reform Act Of 1984 On Alimony And Transfers Of Property Incident To Divorce, J. Thomas O'Brien Jr.
The Effect Of The Tax Reform Act Of 1984 On Alimony And Transfers Of Property Incident To Divorce, J. Thomas O'Brien Jr.
University of Richmond Law Review
The Tax Reform Act of 1984 made substantial changes affecting the tax consequences of divorce. This comment will focus on the changes made in the tax treatment of transfers of property incident to divorce, in the definitional requirements of alimony and separate maintenance, and on the changes affecting "alimony" trusts and other forms of property. It will then analyze these changes by contrasting them, in light of congressional intent, with their pre-Tax Act development and treatment and attempt to draw some conclusions with respect to their effectiveness. Other changes affecting domestic relations are not within the scope of this comment.
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
University of Richmond Law Review
This is the second of two articles dealing with external church law in Virginia. The first article was a restatement of all Virginia laws relating to churches except for the tax laws. The subject of taxes was reserved for special treatment at that time because of the volume of tax-related materials. For the most part these materials consist of the various constitutional and statutory taxation provisions relating to religious charities and the opinions of the Virginia Attorney General interpreting and applying these provisions. Attorney General opinions take on a special importance in this study because there is only a handful …
The Deductibility Of Bank Branching Expenditures: Central Texas Savings & Loan Association V. United States: A Weak Rebuttal To Ncnb Corp. V. United States, David Fields Webb
The Deductibility Of Bank Branching Expenditures: Central Texas Savings & Loan Association V. United States: A Weak Rebuttal To Ncnb Corp. V. United States, David Fields Webb
University of Richmond Law Review
In North Carolina National Bank Corp. v. United States, the Court of Appeals for the Fourth Circuit held that certain expenditures incurred by a national bank in connection with, yet prior to, the opening of branch offices were deductible under I.R.C. section 162 as ordinary business expenses. In Central Texas Savings & Loan Association v. UnitedStates, the Court of Appeals for the Fifth Circuit held that similar costs incurred by a savings and loan institution in its branching activities were capital rather than ordinary in nature, and could not be deducted under section 162.