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Articles 1 - 30 of 35
Full-Text Articles in Law
The Tax Benefit Rule -- A Judicially Broadened Tool For Transactional Tax Equity, Jerry N. Smith
The Tax Benefit Rule -- A Judicially Broadened Tool For Transactional Tax Equity, Jerry N. Smith
Vanderbilt Law Review
In light of the recent Supreme Court holding in United States v. Bliss Dairy, Inc.10 that the tax benefit rule requires income recognition by a corporation when it distributes previously expensed assets in complete liquidation, this Note assesses the dubious continued vitality of the tax benefit rule's single taxpayer construct-that is, the requirement that the same individual or entity serve as both the deducting and the recovering taxpayer. As the following analysis indicates, expansion of the tax benefit rule into a multiple taxpayer construct potentially requires some form of "recapture" in numerous factual settings previously considered non-taxable under existing nonrecognition …
Are Mandatory Income Tax Withholding Work Expenses Or Are They Not Income In Afdc: An Analysis Of The Statute And Its History, William D. Herlong
Are Mandatory Income Tax Withholding Work Expenses Or Are They Not Income In Afdc: An Analysis Of The Statute And Its History, William D. Herlong
North Carolina Central Law Review
No abstract provided.
Irs Acted Within Its Authority In Determining That Racially Discriminatory Non-Profit Private Schools Are Not Charitable Institutions Entitled To Tax-Exempt Status., William Chamblee
St. Mary's Law Journal
Abstract Forthcoming.
Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson
Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson
University of Arkansas at Little Rock Law Review
No abstract provided.
The Taxation Of Defamation Recoveries: Toward Establishing Its Reputation, David D. Willoughby
The Taxation Of Defamation Recoveries: Toward Establishing Its Reputation, David D. Willoughby
Vanderbilt Law Review
This Recent Development advocates that courts adopt the Ninth Circuit's Roemer approach to determine the nature of dam-ages for injury to reputation by focusing on the attack rather than the effects of the injury, but suggests that courts replace the Ninth Circuit's reliance on state law with a uniform standard. Part II of this Recent Development traces the evolution of the personal in-jury exemption and the confusing judicial treatment that courts have accorded economic damages which result from personal injuries. Part III of this Recent Development discusses the most recent treatment of economic damages by examining the Tax Court's decisions …
Patrons Despite Themselves: Taxpayers And Arts Policy, Michigan Law Review
Patrons Despite Themselves: Taxpayers And Arts Policy, Michigan Law Review
Michigan Law Review
A Review of Patrons Despite Themselves: Taxpayers and Arts Policy by Alan L. Feld, Michael O'Hare, and J. Mark Davidson Schuster
Tax Consequences Of Purchases Of Computer Hardware And Software, Robert W. Malone
Tax Consequences Of Purchases Of Computer Hardware And Software, Robert W. Malone
Akron Tax Journal
The advent of the computer age has resulted in a significant increase in the investment by businesses in computer hardware and software. The term "hardware" refers to the physical equipment which accepts (input), processes, and prints (output) information received by it. The term "software" refers to the instructions (language) used to direct a computer to perform desired tasks and the documentation (discs, tapes, etc.) on which such instructions are recorded.' Examples of types of software include Basic, Fortran, Cobol, and RPG. This article addresses the tax aspects and planning opportunities associated with the purchases of computer hardware and software.
Selling A Business And Starting Anew: Liquidation-Reincorporation In The Simple Situation, John R. Dorocak
Selling A Business And Starting Anew: Liquidation-Reincorporation In The Simple Situation, John R. Dorocak
Akron Tax Journal
A client approaches his attorney with a fairly common problem. The client, as sole or predominant shareholder, operates a business in the corporate form. He wishes to sell all the assets of that business to a third party. The client will then take the proceeds of the sale, after distribution to himself as shareholder, and use a part of them to capitalize a new corporation, which will purchase a new business. The question for the attorney is whether this simple transaction will ever call forth the tax doctrine of liquidation-reincorporation. This article will examine the likelihood of the liquidation reincorporation …
Proceedings From The 1984 Tax Institute Symposium: Partnerships: Special Allocations Under The New Regulations, The Proposed Regulations Or Whatever, John C. Siegesmund
Proceedings From The 1984 Tax Institute Symposium: Partnerships: Special Allocations Under The New Regulations, The Proposed Regulations Or Whatever, John C. Siegesmund
Akron Tax Journal
This article discusses Section 704 of the Internal Revenue Code and the 1984 proposed regulations related to the section. It looks at the major test of the regulations, that an allocation will be approved if it has substantial economic effect. It examines the two parts of this - that the allocation has to have an economic effect, and that the economic effect has to be substantial.
Proceedings From The 1984 Tax Institute Symposium: Cash Or Deferred Arrangements Under I.R.C. Section 401(K), John H. Appel
Proceedings From The 1984 Tax Institute Symposium: Cash Or Deferred Arrangements Under I.R.C. Section 401(K), John H. Appel
Akron Tax Journal
This article examines the reasons why an employer might consider a cash or deferred profit sharing or stock bonus plan. It looks at the rules for a cash or deferred arrangement (CODA) under Section 401(k) of the Internal Revenue Code. It covers the four primary requirements under the I.R.C., and then fifth, and biggest requirement, nondiscrimination.
Assisting Dislocated Workers: Dimensions, Needs And Tax Policy Options, Lewis D. Solomon, Janet S. Solomon, Brian M. Malsberger
Assisting Dislocated Workers: Dimensions, Needs And Tax Policy Options, Lewis D. Solomon, Janet S. Solomon, Brian M. Malsberger
Akron Tax Journal
The involvement of the federal government in retraining of dislocated workers raises the specter of rigidity, bureaucracy, paternalism, and cost. After examining the dimensions of the dislocated worker problem and the need for governmental involvement, this article examines the use of tax policy to enable workers to bridge the gap between old and new jobs and to thrive in an economy in transition. The policy making challenge can be succinctly stated: is it possible to use the federal income tax system to the advantage of society by creating tax incentives for a retraining program based on individual choice and limited …
Subchapter S As A Vehicle In Real Estate And Oil & Gas, Lorence L. Bravenec
Subchapter S As A Vehicle In Real Estate And Oil & Gas, Lorence L. Bravenec
Akron Tax Journal
This article discusses several significant problem areas faced in real estate and oil & gas activities under the new rules for S corporations enacted by the Subchapter S Revision Act of 1982 (hereinafter the "1982 Act"),' as modified by the Tax Reform Act of 1984 (hereinafter the "1984 Act"). The 1982 Act brought the taxation of S corporations and shareholders more in line with the partnership model, thus making the law conform more to the expectations of the parties. At the same time, the 1982 Act removed many of the serious pitfalls and the sought after planning devices under the …
Federal Income Tax Developments: 1983, Merlin G. Briner, Richard J. Kovach
Federal Income Tax Developments: 1983, Merlin G. Briner, Richard J. Kovach
Akron Tax Journal
This article surveys substantive federal income tax developments in 1983, including relevant Supreme Court cases, deductions, legislative and treasury regulations, and income recognition and related topics.
Report On Tax Aspects Of Farmers In Bankruptcy, Ralph T. Turner
Report On Tax Aspects Of Farmers In Bankruptcy, Ralph T. Turner
Akron Tax Journal
This article will deal only with the individual taxpayer who utilizes the bankruptcy court and not with the tax treatment of corporations and partnerships in bankruptcy. There are special rules for the tax treatment of these entities. This article will review the general principles of tax treatment of an individual whose indebtedness was discharged in bankruptcy under the prior law and under the Bankruptcy Tax Act of 1980. After this general review and comments on their application to farmers, a hypothetical fact situation will be reviewed and the handling of the tax returns for the individual and the bankruptcy estate …
Over The Back Fence: Tax Shelters And Other Sales Of Federal Income Tax Reductions, Thomas A. Robinson
Over The Back Fence: Tax Shelters And Other Sales Of Federal Income Tax Reductions, Thomas A. Robinson
Akron Tax Journal
Structural features of the federal income tax system frequently make the same tax reduction' more valuable to one taxpayer than to another. There are many types of such tax reductions (including deductions and credits), creating a fertile environment for the tax shelter markets. Black letter law says tax reductions are nontransferable. In other words, taxpayers are not allowed to sell their mortgage interest deductions over the back fence to their neighbors. Yet, observation reveals some transactions where tax reductions are in effect bought and sold. This article will examine four of these transactions: business sales, divorce agreements, sale-leasebacks, and partnership …
States' Use Of The Unitary Method: A Taxing Burden On International Commerce, Bryan C. Skarlatos
States' Use Of The Unitary Method: A Taxing Burden On International Commerce, Bryan C. Skarlatos
Penn State International Law Review
This comment will discuss the constitutionality of state use of the unitary method to tax multinational corporations. After considering the problems involved in allocating income between the jurisdictions in which a multinational corporation operates, the comment will examine the two predominant methods of allocation designed to solve these problems. The discussion will then analyze and criticize the Court's decision in Container Corp. v. Franchise Tax Board.
Selected Problems In Taxation Of Computer Software, 4 Computer L.J. 605 (1984), Joel Rabinovitz, Alison Whalen
Selected Problems In Taxation Of Computer Software, 4 Computer L.J. 605 (1984), Joel Rabinovitz, Alison Whalen
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr
Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii
State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
United States Investment In Ireland, Eugene P. Fanning
United States Investment In Ireland, Eugene P. Fanning
Vanderbilt Journal of Transnational Law
This Article will examine in general the structure of the Irish Government relating to foreign investment, and describe the role of the government agencies that provide incentives for foreign direct investments. The Article will focus on the negotiation process between those government agencies and foreign investors, and examine the typical investment contract entered into by United States investors. The Article will also describe some important aspects of the typical forms of direct investment in Ireland: manufacturing, service industry, and joint venture investments. This Article will examine the concept of tax-advantaged lending in Ireland, Ireland's foreign exchange control regulations, and its …
Irish Tax Law And The Foreign Investor, Conor Crowley, Paul Mcgowan
Irish Tax Law And The Foreign Investor, Conor Crowley, Paul Mcgowan
Vanderbilt Journal of Transnational Law
For over twenty-five years, successive Irish Governments have actively sought and encouraged foreign investment in Ireland. With the exception of the insurance industry, Irish statutes grant foreigners the same rights as citizens of Ireland to establish whatever type of business they desire. A minimum native Irish interest in any business is required only for the issue or transfer of shares to, or the establishment of, a business branch operation by nonresidents. Although these transactions require Exchange Control approval, that approval is usually a formality for investments expected to bring an economic benefit to Ireland.
Taxation, Wendel B. Turner
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.
State Taxation Of Foreign Source Income Through Worldwide Combined Reporting, Thomas C. Pearson
State Taxation Of Foreign Source Income Through Worldwide Combined Reporting, Thomas C. Pearson
Vanderbilt Journal of Transnational Law
The primary alternative to worldwide combined reporting is the method used by the United States Government--the arm's length method of taxing foreign source income. Following the explanation of the arm's length method, this Note will outline briefly the due process and commerce clause limitations on a state's jurisdiction to tax and will describe the methods states have chosen to apportion the business income of a unitary business in order to comply with the commerce clause. The impact of worldwide combined reporting depends upon the apportionment formula adopted by the state and the state's definition of the terms "unitary business" and …
Tax Shelter Litigation And Securities Law: Should Tax Benefits Be Used To Reduce Plaintiff Awards?, Carole Schecter
Tax Shelter Litigation And Securities Law: Should Tax Benefits Be Used To Reduce Plaintiff Awards?, Carole Schecter
Loyola University Chicago Law Journal
No abstract provided.
Tax Analysis Of Research And Development Limited Partnerships
Tax Analysis Of Research And Development Limited Partnerships
Washington and Lee Law Review
No abstract provided.