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Full-Text Articles in Law
Powers Of Attorney Under The Uniform Power Of Attorney Act Including Reference To Virginia Law, F. Philip Manns Jr.
Powers Of Attorney Under The Uniform Power Of Attorney Act Including Reference To Virginia Law, F. Philip Manns Jr.
ACTEC Law Journal
The Uniform Power of Attorney Act (UPOAA), approved in 2006, slightly amended in 2008 and more significantly amended in 2016, has been adopted by 27 U.S. jurisdictions. The UPOAA promotes uniformity in language delineating an agent's powers and mandates that third parties accept notarized powers of attorney. Under the UPOAA, an instrument simply granting an agent authority to do "all acts that a principal could do," vests that agent with broad powers: the precise delineation of those powers is produced by about a dozen pages of UPOAA text automatically incorporated by reference into such "all acts" instruments. However, the UPOAA …
Taxation, Craig D. Bell
Exceptional Circumstances: The Material Benefit Rule In Practice And Theory, Clay B. Tousey Iii
Exceptional Circumstances: The Material Benefit Rule In Practice And Theory, Clay B. Tousey Iii
Campbell Law Review
The collapse of Starr's seemingly meritorious claim and the court's interestingly inconsequential mention of Section 86 raise the motivating questions of this article. First, is Section 86 and the "material benefit rule" it embodies ever applied in court, and, if so, can a unifying theme be found between those cases in which courts choose to enforce the post-benefit promise and those in which they do not?
Cadillacs, Gold Watches, And The Tax Reform Act Of 1986: The Continuing Evolution Of The Tax Treatment Of Gifts To Employees, Mark W. Cochran
Cadillacs, Gold Watches, And The Tax Reform Act Of 1986: The Continuing Evolution Of The Tax Treatment Of Gifts To Employees, Mark W. Cochran
Akron Tax Journal
The purpose of this article is to explore the historical background underlying the changes in the Tax Reform Act of 1986, to explain the changes, and to assess their meaning and significance?
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Indiana Law Journal
No abstract provided.
Inequities In Corporate Payments To Widows
The Indiana Uniform Gifts To Minors Act
Taxation-Income Tax-Taxability Of Payments Made To Widows Of Deceased Employees, Douglas L. Mann S.Ed.
Taxation-Income Tax-Taxability Of Payments Made To Widows Of Deceased Employees, Douglas L. Mann S.Ed.
Michigan Law Review
Payments were made by an employer to the widow of a deceased employee in consideration of services rendered by the employee. Held, the payments were includible in the widow's gross income for federal income tax purposes. I.T. 4027, Int. Rev. Bul., Oct. 16, 1950, 2, 505 CCH ¶6208.
Taxation-Income Tax-Income From Discharge Of Indebtedness, R. V. Ehrick
Taxation-Income Tax-Income From Discharge Of Indebtedness, R. V. Ehrick
Michigan Law Review
In 1925 taxpayer obtained a loan of $90,000 from a bank, executing in return 200 bonds secured by a mortgage on certain of his property. The bank sold the bonds to the public. Until 1932 taxpayer was able to pay the interest and retire the bonds according to schedule, but in that year, compelled by a "straitened" (but solvent) financial condition, he obtained an extension of interest and principal payments. During 1938, 1939 and 1940 (prior to maturity) taxpayer repurchased a portion of the bonds at considerably less than face value, some of the purchases being made through a bondholders' …
What Is A Gift?, Herbert Rand
Recent Decisions, Michigan Law Review
Recent Decisions, Michigan Law Review
Michigan Law Review
The recent decisions consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.