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Articles 1 - 30 of 33
Full-Text Articles in Law
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
West Virginia Law Review
No abstract provided.
Corporate Borrowing For Investment In Equity Securities: Tax Advantages Via The Interest Deduction And Dividends Received Deduction, Thomas D. Moore, Jr.
Corporate Borrowing For Investment In Equity Securities: Tax Advantages Via The Interest Deduction And Dividends Received Deduction, Thomas D. Moore, Jr.
Vanderbilt Law Review
By borrowing money and purchasing preferred stocks with an average yield greater than 58% of the interest rate on the debt, a corporation at the maximum marginal tax rate can reduce its federal income tax liability. In evaluating the potential benefit of this practice, the corporation must consider transactions costs and its ability either to tie the debt to the equities or to have a sufficiently distant maturity on the debt to weather interest rate cycles that depress preferred stock prices. A small to medium-sized corporation probably is in a better position to obtain appropriate debt and to purchase enough …
Software Taxation: A Critical Reevaluafion Of The Notion Of Intangibility , Robert D. Crockett
Software Taxation: A Critical Reevaluafion Of The Notion Of Intangibility , Robert D. Crockett
BYU Law Review
No abstract provided.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Florida State University Law Review
No abstract provided.
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Florida State University Law Review
No abstract provided.
The Taxation Of Borrowing, William D. Popkin
The Taxation Of Borrowing, William D. Popkin
Indiana Law Journal
No abstract provided.
Estate Tax: Effect Of Revenue Ruling 79-353 Upon Settlor's Power To Appoint A Successor Trustee Under Sections 2036 And 2038 Of The Internal Revenue Code, Maureen Stewart
Estate Tax: Effect Of Revenue Ruling 79-353 Upon Settlor's Power To Appoint A Successor Trustee Under Sections 2036 And 2038 Of The Internal Revenue Code, Maureen Stewart
North Carolina Central Law Review
No abstract provided.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia Law Review
No abstract provided.
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
West Virginia Law Review
No abstract provided.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
West Virginia Law Review
No abstract provided.
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
West Virginia Law Review
No abstract provided.
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
West Virginia Law Review
Since the enactment of the Federal Coal Mine Health and Safety Act1 (FCMHSA) in late 1969, occupational pneumoconiosis, "black lung disease," has been compensable under federal law. These federal black lung benefits are coordinated with state workmen's compensation or occupational disease laws to provide death or disability benefits for coal miners suffering from the disease. Black lung benefits are provided at federal cost under Part B of Title IV of the FCMHSA with respect to claims which arose before July 1, 1973 (Part B benefits)." Benefits are payable directly or indirectly by coal mine operators under Part C of Title …
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
West Virginia Law Review
No abstract provided.
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
West Virginia Law Review
No abstract provided.
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
St. Mary's Law Journal
Abstract Forthcoming.
Nonmutual Collateral Estoppel In Federal Tax Litigation, Samuel E. Long, Jr.
Nonmutual Collateral Estoppel In Federal Tax Litigation, Samuel E. Long, Jr.
Vanderbilt Law Review
First, the Note briefly traces the demise of the mutuality rule in nontax cases. Second, the Note discusses the cases examining the rule in tax disputes and argues that courts should not require mutuality as an absolute rule before collateral estoppel can apply.Finally, the Note proposes a framework within which courts should analyze nonmutual estoppel claims in federal tax cases...
This Note has argued that the Supreme Court's decision in Parklane Hosiery and the Ninth Circuit's decision in Starker v. United States have sounded the death knell for the mutuality rule in its final stronghold-federal tax litigation. Courts can apply …
Open Space Taxation And State Constitutions, David A. Myers
Open Space Taxation And State Constitutions, David A. Myers
Vanderbilt Law Review
this Article will first examine the theoretical function and form of state constitutions. This analysis can in turn be used to develop criteria for evaluating the content of these open space amendments. These criteria can then be used to suggest alternative methods of constitutional change that will allow state governments to respond most effectively to contemporary problems in the taxation of real property.
... This Article has been concerned with the various justifications for putting open space taxation provisions in state constitutions. It should be noted, however, that these amendments can have important negative effects on state constitutional law. Because …
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
Florida State University Law Review
No abstract provided.
Revolving Funds: In The Vanguard Of The Preservation Movement, J. Myrick Howard
Revolving Funds: In The Vanguard Of The Preservation Movement, J. Myrick Howard
North Carolina Central Law Review
No abstract provided.
Let Them Be Judged: The Judicial Integration Of The Deep South / Federal Taxation Of Trusts, Grantors And Beneficiaries/, Steven F. Lawson, John H. Martin
Let Them Be Judged: The Judicial Integration Of The Deep South / Federal Taxation Of Trusts, Grantors And Beneficiaries/, Steven F. Lawson, John H. Martin
Vanderbilt Law Review
Let Them be Judged: The Judicial Integration of the Deep South Frank T. Read and Lucy S. McGough
The manner in which federal judges in the South both retarded and promoted first-class citizenship rights for Black Americans is the topic of Frank Read's and Lucy McGough's 1978 work Let Them Be Judged: The Judicial Integration of the Deep South. The authors, law professors at the University of Tulsa and Emory University respectively, review in great detail the operation of the United States Court of Appeals for the Fifth Circuit in adjudicating the rapidly increasing volume of civil rights litigation after …
Tax-Exempt Bond Financing Of Computer Telecommunications And Other High Technology Facilities, 2 Computer L.J. 805 (1980), Fred M. Greguras
Tax-Exempt Bond Financing Of Computer Telecommunications And Other High Technology Facilities, 2 Computer L.J. 805 (1980), Fred M. Greguras
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
The Retail Sales Tax: Shall The Value Of Retailers' Coupons Be Included In The Basis For Computation, 13 J. Marshall L. Rev. 717 (1980), Scott J. Horne
The Retail Sales Tax: Shall The Value Of Retailers' Coupons Be Included In The Basis For Computation, 13 J. Marshall L. Rev. 717 (1980), Scott J. Horne
UIC Law Review
No abstract provided.
Use Of The Tax-Free Triangular Merger For The Acquisition Of Two Corporations With Cross-Ownership, 14 J. Marshall L. Rev. 33 (1980), Theodore W. Grippo
Use Of The Tax-Free Triangular Merger For The Acquisition Of Two Corporations With Cross-Ownership, 14 J. Marshall L. Rev. 33 (1980), Theodore W. Grippo
UIC Law Review
No abstract provided.
Qualified Plans Under Erisa: Tax Shelter Or Bureaucratic Paper Chase?, Louise Cobb Boggs
Qualified Plans Under Erisa: Tax Shelter Or Bureaucratic Paper Chase?, Louise Cobb Boggs
University of Richmond Law Review
The enactment of the Employee Retirement Security Act of 1974 has had a profound and far-reaching impact upon existing employee benefit plans and upon those which have since been created. ERISA, as the act is commonly designated, is a comprehen- sive federal statute with strong consumer protection overtones which sets up strict requirements for regulating most aspects of the operation and administration of private employee benefit plans. Its primary goals are: (1) to protect benefit rights and to provide retirement security for the participants of employee benefit plans by setting out minimum standards for nondiscriminatory participation, vesting, benefit accrual, and …
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Florida State University Law Review
No abstract provided.
Replacing The Social Security Tax With A Value-Added Tax: Policy Perspectives, John F. Kelly, Joseph L. Lewis, William J. Irvin
Replacing The Social Security Tax With A Value-Added Tax: Policy Perspectives, John F. Kelly, Joseph L. Lewis, William J. Irvin
University of Richmond Law Review
On October 22, 1979, Representative Al Ullman (D-Ore.), then Chairman of the House Ways and Means Committee, introduced the Tax Restructuring Act of 1979, which would have lowered the rates of the individual income, corporate income and social security taxes along with certain other tax benefits and would have replaced the lost revenues from such reductions with the revenues from a 10% value-added tax (VAT). The introduction of the bill followed a speech delivered by Sen. Russell B. Long (D-La.), then Chairman of the Senate Finance Committee, at the 1978 Tulane Tax Institute, in which he advocated an overhaul of …
Japan Line, Ltd. V. County Of Los Angeles - The Foreign Commerce Clause: An Economic Approach To The Negative Effects Of State Taxation, 13 J. Marshall L. Rev. 793 (1980), Marc W. Sargis
UIC Law Review
No abstract provided.
Institutional Posture: A Measure For Good Faith In An Irs Summons Enforcement Proceeding, Monice Rosenbaum
Institutional Posture: A Measure For Good Faith In An Irs Summons Enforcement Proceeding, Monice Rosenbaum
Fordham Urban Law Journal
The Internal Revenue Service may use its powers under section 7602 of the Internal Revenue Code to issue administrative summonses to taxpayers and third parties to verify the content of a filed tax return or to prepare a return where none has been filed. Frequent disputes arise between the IRS and taxpayers who claim that its agents have overstepped their section 7602 power. The Supreme Court attempted to clarify the issues surrounding these disputes in United States v. LaSalle National Bank. The Court formulated a two prong test and created an "institutional posture" standard to measure the IRS's good faith. …