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Articles 1 - 30 of 44
Full-Text Articles in Law
Antitrust Policy And Taxation., Gary Pinnell
Antitrust Policy And Taxation., Gary Pinnell
St. Mary's Law Journal
Abstract Forthcoming.
Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options
William & Mary Law Review
No abstract provided.
Salvaging Tax Benefit From Losses On Intercorporate Loans And Investments., Robert J. Johnson
Salvaging Tax Benefit From Losses On Intercorporate Loans And Investments., Robert J. Johnson
St. Mary's Law Journal
Abstract Forthcoming.
The Taxation Of Interest -- Free Loans, James T. O'Hare
The Taxation Of Interest -- Free Loans, James T. O'Hare
Vanderbilt Law Review
The dramatic rise in interest rates in the United States in the past few years has given added significance to the uncertain tax consequences of interest-free loans made between family members, between corporations and shareholders, and between affiliated corporations. Such loans can create a variety of tax problems depending on the relationship of the parties. An interest-free loan from one family member to another may constitute a gift equal in value to the use of the money loaned or even to the amount of the entire principal. A corporation that makes an interest-free loan to one of its shareholders not …
The Original Issue Discount Deduction In Bonds-For-Noncash Property Exchanges, Charles L. Almond
The Original Issue Discount Deduction In Bonds-For-Noncash Property Exchanges, Charles L. Almond
Vanderbilt Law Review
The first codification of the United States Internal Revenue laws gave a corporation a deduction from income of "[a]ll interest paid or accrued within the taxable year on its indebtedness. ...This same language is presently in force in the Internal Revenue Code of 1954. The statutory language authorizing the interest deduction has never dealt explicitly with the deductibility of discount arising upon a corporation's original issuance of bonds. Treasury Regulations promulgated pursuant to the interest deduction sections, however, have recognized continually that the statutory language embodies a deduction for original issue discount. 'The latest pre-1969 regulation, which limits itself to …
Steuervergünstigungen In Der Bundesrepublik Deutschland Und Den Usa: Einige Vergleichende Begriffliche Aspekte, Hugh Ault
Hugh J. Ault
No abstract provided.
Multi-Use Condominiums: Tax Planning To Avoid Double Taxation Of Outside Income, Michael T. Madison
Multi-Use Condominiums: Tax Planning To Avoid Double Taxation Of Outside Income, Michael T. Madison
William & Mary Law Review
No abstract provided.
The Definition Of Income Under A Negative Income Tax, William A. Klein
The Definition Of Income Under A Negative Income Tax, William A. Klein
Florida State University Law Review
No abstract provided.
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
Faculty Publications
No abstract provided.
Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Scholarly Works
With respect to the taxation of personal income, it was plain by 1940 that states were constitutionally free to tax residents on all personal income wherever earned and nonresidents on personal income earned within the state, even though these two principles, taken together, meant that an individual's income might be subject to double-taxation by different states. The Supreme Court, after toying with the idea for a decade, finally rejected the invitation to forge the due process clause into a tool for preventing multiple taxation and reverted to the ruling law of an earlier era that left the solution of such …
Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Scholarly Works
With respect to the taxation of personal income, it was plain by 1940 that states were constitutionally free to tax residents on all personal income wherever earned and nonresidents on personal income earned within the state, even though these two principles, taken together, meant that an individual's income might be subject to "double-taxation" by different states. The Court, after toying with the idea for a decade, finally rejected the invitation to forge the due process clause into a tool for preventing multiple taxation and reverted to the ruling law of an earlier era that left the solution of such problems …
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Faculty Publications
No abstract provided.
The Progressive User Tax As An Alternative Method Of Financing Civil Jury Costs, John William Gergacz
The Progressive User Tax As An Alternative Method Of Financing Civil Jury Costs, John William Gergacz
Indiana Law Journal
No abstract provided.
Ad Valorem Taxation Of Coal Property: Introduction
Ad Valorem Taxation Of Coal Property: Introduction
West Virginia Law Review
No abstract provided.
Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.
Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.
West Virginia Law Review
No abstract provided.
Alternative Gains Tax Treatments Of Decedents' Appreciated Capital Assets, D. Allen Grumbine
Alternative Gains Tax Treatments Of Decedents' Appreciated Capital Assets, D. Allen Grumbine
Vanderbilt Law Review
The present treatment of appreciated assets under section 1014' of the Code permits a great deal of accrued appreciation to escape the income tax. While decedents pay a greater estate tax because asset appreciation swells their estates, they pay no gains tax at death on this accrued appreciation. Moreover, the recipients of the decedent's property generally take a stepped-up basis for the property equal to its fair market value at the time of death. A great deal of criticism has been leveled at this system, and numerous proposals have been made for remedying the situation: imposition of a capital gains …
Recent Cases, Journal Staff
Recent Cases, Journal Staff
Vanderbilt Law Review
Antitrust Law--Robinson-Patman Act--To Satisfy the "In Commerce" Requirement of Section 2(a) at Least One of the Allegedly Discriminatory Sales in a Secondary-Line Case Must Cross a State Line
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Constitutional Law--Equal Protection--Exclusion of Pregnancy-Related Disabilities from State Salary Compensation Insurance Program Denies Equal Protection to Pregnant Employees
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Criminal Procedure--Grand Juries--Exclusionary Rule in Search and Seizure Cases Does Not Apply to Grand Jury Proceedings
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Securities Regulation-Rule 10b-5--Plaintiffs Who Are Neither Purchasers nor Sellers of Securities May Recover Under Rule 10b-5 if Injured in Their Capacity as Investors as a Direct Consequence of Fraud in Connection with a Securities Transaction …
Implications Of Minority Interest And Stock Restrictions In Valuing Closely-Held Shares, Alan L. Feld
Implications Of Minority Interest And Stock Restrictions In Valuing Closely-Held Shares, Alan L. Feld
Faculty Scholarship
The federal estate and gift taxes levy on the gratuitous transfer of wealth by both testamentary and lifetime disposition. The amount of the tax depends on the value placed on the property transferred by the decedent or donor. When the property transferred consists of shares of stock in a closely held corporation, there often exists no ready market to help in valuation. As a result, the value of the shares used to compute the federal estate or gift tax must be determined first by appraising the value of the enterprise, and then by allocating some portion of that value to …
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
West Virginia Law Review
No abstract provided.
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
West Virginia Law Review
Few industries have presented more troublesome problems for legislators and tax administrators alike, over the years, than has bituminous coal. There are two principal reasons for this. One stems from the physical character of this resource. Lying hidden beneath the earth's surface, coal deposits not only represent an asset of uncertain worth, but also one the value of which will gradually decline as mining activity proceeds. Consequently, the task of making equitable assessments for property tax purposes would be a difficult one even for an experienced mining engineer, and sometimes may verge on the impossible for an untrained local assessor. …
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
West Virginia Law Review
No abstract provided.
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
West Virginia Law Review
No abstract provided.
Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland
Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland
West Virginia Law Review
No abstract provided.
Public Law 86-272: Legislative Ambiguities And Judicial Difficulties, John S. Bryant
Public Law 86-272: Legislative Ambiguities And Judicial Difficulties, John S. Bryant
Vanderbilt Law Review
Expanding concepts of the services that state governments should perform for their citizens have prompted within recent years entry by the states into fields of endeavor formerly left to private enterprise. Coupled with the upward spiral of the cost of goods and services, expanded responsibilities undertaken by the states have increased greatly the pressure on state taxing authorities to produce revenues sufficient to cover expenses of government. Beset by fiscal problems, the states have attempted to take maximum advantage of existing revenue sources and to tap new ones. Although sales and use taxes have been the primary source of state …
Recent Cases, Author Unidentified
Recent Cases, Author Unidentified
Vanderbilt Law Review
Civil Procedure--Service of Process--California Long-Arm Statutes Abrogate State's Immunity Doctrine
Seeking recovery of money owed him by defendant European corporations;' plaintiff brought suit in a California state court.While attending federal district court in Florida for the sole purpose of giving a deposition in a trademark infringement suit instituted by one of the corporations, defendants' representative was personally served with process in the California action on behalf of himself and the defendant corporations. Defendants moved to quash service of process on the ground that the immunity rule prohibited service of civil process upon a witness in attendance in a court outside …
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
William & Mary Law Review
No abstract provided.
The United States Interest Equalization Tax, Richard Pomp
The United States Interest Equalization Tax, Richard Pomp
Faculty Articles and Papers
The United States Interest Equalization tax is a one-time tax levied on certain foreign securities, proposed by President Kennedy in order to reduce the balance-of-payments deficit by restricting portfolio investment. Although the tax was enacted in 1964 as a short-term measure, it was continually extended and amended. This article explores the contours of the tax.
Prior to the tax, many foreign debt issues were attracting large amounts of capital due to their high interest rates. The IET attempts to equalize the yield of foreign debt issues with domestic debt issues by imposing a tax on the foreign issues and thus …
Gimme Shelter: Reform Of Real Estate Tax Shelters, Farrell C. Glasser
Gimme Shelter: Reform Of Real Estate Tax Shelters, Farrell C. Glasser
University of Michigan Journal of Law Reform
Of the many different kinds of tax shelter investments that are available to high bracket taxpayers, the most commonly encountered device is the real estate tax shelter. This article describes the way a tax shelter operates, from both a business-economic and a tax viewpoint, and examines the real estate tax shelter from the standpoint of possible tax reform to correct the abuses that stem from real estate syndications.
Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan
Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan
Kentucky Law Journal
No abstract provided.