Law Commons^™

Tax Reform And The Voluntary Support Of Higher Education, Sheldon Elliot Steinbach

University of Richmond Law Review

Since colonial times voluntary support has been a major factor in the financing of American higher education. It is estimated by the Council for Financial Aid to Education that the total voluntary support of institutions of higher education in 1971-72 was slightly over $2 billion. This represents an increase of $160 million or 8.6% over the $1.8 billion received in 1970-71.2 Private philanthropy is not limited to private colleges but is increasingly being extended to state-controlled institutions so that in 1971-72 such state-controlled institutions received over 21% of the total voluntary support to higher education. The financial plight of colleges …

The Behavior Of Justice Douglas In Federal Tax Cases, Marjorie A. Silver, Bernard Wolfman, Jonathan L. F. Silver

Scholarly Works

No abstract provided.

A Blend Of Old Wines In A New Wineskin: Section 183 And Beyond, John W. Lee

Faculty Publications

No abstract provided.

Ancient Simplicity Is Gone- Procedural Aspects Of Relief From Taxes Administered By The Virginia Department Of Taxation, Lee F. Davis Jr.

University of Richmond Law Review

The Virginia Supreme Court has referred to "the convenience, elasticity and fairness" of the Virginia procedure for the correction of erroneous assessments of taxes. Few would add "clarity" to this description, yet the statutory remedies, however complicated, are usually the only source of relief for the taxpayer.

Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn

Book Chapters

As an introduction to the subject of this conference, several topics will be discussed. First, the tax and non-tax consequences of conducting business in a partnership form will be examined and compared with the consequences of doing business in a corporate form. The principle concern of this paper, however, is to examine the tax consequences of transferring property to a corporation, whether such transfer is made at the time the corporation is organized or at some subsequent date.

Recent Developments, Craig G. Christensen

Vanderbilt Journal of Transnational Law

The debacle of the Nationalist regime in China and the subsequent United States trade embargo on the People's Republic of China (China) from 1949 to 1970, resulted in the deletion or obsolescence of United States federal income tax incentives previously applicable to Sino-American trade. The benefits of these tax provisions were transferred, with the Nationalist government, to the Taiwan-based Republic of China (Taiwan). Moreover, foreign trade tax measures enacted during the economic stalemate were largely inapplicable to China, but enhanced existing trade with Taiwan and Hong Kong. Initial United States responses to the current detente with China portend increasingly significant …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

1. ADMIRALTY

STOWAGE OF CONTAINERIZED CARGO ABOVE-DECK IS NOT AN UNREASONABLE DEVIATION FROM A CLEAN BILL OF LADING UNLESS BELOW-DECK STOWAGE IS ORDINARILY CONTEMPLATED

EMPLOYEE TEMPORARILY ASSIGNED AS CREWMAN IN MOTORBOAT IS NOT A JONES ACT SEAMAN

UNITED STATES CAN CHARGE A BERTHING AGENT'S BOND FOR THE UNCOLLECTED DUTY OF A SHIP WHICH WAS HANDLED AT THE AGENT'S DOCK AND REPAIRED ABROAD

TAX ON NONMUNICIPAL PILOTS DOES NOT MAKE THE USE OF PORT PILOTS COMPULSORY

FREE STANDING ELECTRICAL TRANSFORMER ATTACHED TO SKID DOES NOT CONSTITUTE A PACKAGE WITHIN COGSA

2. ALIEN'S RIGHTS

ALIENS MAY BE EXCLUDED FROM GRAND AND PETIT …

Federal Income Taxation - Section 482 Adjustment - Commissioner Has No Duty To Make Downward Correlative Adjustment To Parent Corporation's Interest Income From Corporate Group When Adjustment To Reflect Preferential Interest Charges To Some Subsidiaries Generates Income Due To Higher Payments By Other Subsidiaries, James Edward Maule

Villanova Law Review

No abstract provided.

Tax Problems Of The Straw Corporation, Louis G. Bertane

Villanova Law Review

No abstract provided.

Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule

Villanova Law Review

No abstract provided.

Gift And Leaseback: Planning Perspectives In An Unlegislated Field, Charles J. Lavelle

Kentucky Law Journal

No abstract provided.

Taxing Stock Dividends And Economic Theory, Stephen B. Cohen

Georgetown Law Faculty Publications and Other Works

Since 1936, the Internal Revenue Code has treated elective stock dividends on common stock, which are taxed on receipt as shareholder ordinary income gain, differently from pro rata stock dividends on common, which are received tax-free. This difference in treatment was reenacted in Section 305 of the 1954 Code; and while the Tax Reform Act of 1969 changed many details of stock dividend taxation, the basic distinction between elective and pro rata stock dividends was, if anything, reinforced. The major purpose of the 1969 amendments to Section 305 was to impose a shareholder ordinary income tax on transactions with the …

U.S.A.: Recent Internal Service Ruling Restricts Eurodollar Borrowing By United States Companies, Hugh Ault

Hugh J. Ault

No abstract provided.

Germany: Loss Companies, Hugh Ault

Hugh J. Ault

No abstract provided.