Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
Articles 1 - 9 of 9
Full-Text Articles in Law
Significant Court Decisions During 1963, Carle E. Davis
Significant Court Decisions During 1963, Carle E. Davis
William & Mary Annual Tax Conference
No abstract provided.
Abstracts Of Recent Cases, Boyd Lee Warner Ii
Abstracts Of Recent Cases, Boyd Lee Warner Ii
West Virginia Law Review
No abstract provided.
Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman
Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman
William & Mary Law Review
No abstract provided.
Taxation--Federal Income Tax--Treatment Of Nondistributable Capital Gains Of Domestic Trust With Foreign Beneficiaries, William C. Brashares
Taxation--Federal Income Tax--Treatment Of Nondistributable Capital Gains Of Domestic Trust With Foreign Beneficiaries, William C. Brashares
Michigan Law Review
Taxpayer, trustee of a domestic inter vivos trust, sued for a refund of United States income taxes paid on nondistributable capital gains of the trust. Trustee claimed that since all the beneficiaries of the trust were United Kingdom residents, this income was tax-exempt under the United States-United Kingdom tax convention provision that a United Kingdom resident "shall be exempt from United States tax on gains from the sale or exchange of capital assets." On appeal by the United States from a district court judgment for the trustee, held, reversed. Although distributable gains are allowed the exemption, long term capital …
Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd
Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd
William & Mary Law Review
No abstract provided.
Taxation - Traveling Expenses - Taxpayer Must Maintain Permanent Home To Be Entitled To Deduction, Michael B. Kean
Taxation - Traveling Expenses - Taxpayer Must Maintain Permanent Home To Be Entitled To Deduction, Michael B. Kean
Villanova Law Review
No abstract provided.
Taxation - Gain On Sale Of Extracted Earth Fill Is Ordinary Income, Charles Dale Mcclain
Taxation - Gain On Sale Of Extracted Earth Fill Is Ordinary Income, Charles Dale Mcclain
Villanova Law Review
No abstract provided.
The Logical Difficulties Of Let's-Pretend Tax Law, Daniel Candee, Knickerbocker Jr.
The Logical Difficulties Of Let's-Pretend Tax Law, Daniel Candee, Knickerbocker Jr.
Villanova Law Review
No abstract provided.
Federal Income Taxation - Tax Accounting - Prepaid Income Falling Due But Remaining Unpaid During The Year Included In Gross Income For That Year, Christopher J. Clark
Federal Income Taxation - Tax Accounting - Prepaid Income Falling Due But Remaining Unpaid During The Year Included In Gross Income For That Year, Christopher J. Clark
Villanova Law Review
No abstract provided.