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Full-Text Articles in Law
Puerto Rico - Tax Haven Or Tax Trap, Marvin I. Kelner, Lloyd J. Fingerhut
Puerto Rico - Tax Haven Or Tax Trap, Marvin I. Kelner, Lloyd J. Fingerhut
Cleveland State Law Review
This article does not encompass the entire subject of foreign taxation but is limited to two specific questions involved therein: 1. Where does a sale take place for purposes of Federal Taxation? 2. If it is determined that the sale takes place partly within and partly without the U. S., how much of the income from such sales is taxable to the U. S.?
Taxation Of Fringe Benefits Of Employees, Lawrence R. Bloomenthal
Taxation Of Fringe Benefits Of Employees, Lawrence R. Bloomenthal
Cleveland State Law Review
To attract and hold well-qualified personnel, management is finding it increasingly important to offer numerous "fringe benefits." These may include payment of moving costs, country club memberships, providing temporary living expense allowances and even reimbursement for benefits surrendered upon leaving a previous employer. While of chief importance for officers and executive agents, these benefits are also important to all other employees.
Book Review, Gerald M. Ozan
Book Review, Gerald M. Ozan
Cleveland State Law Review
Reviewing Ernest R. Mortenson, Federal Tax Fraud Law, Bobbs-Merrill Co., 1958