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Articles 1 - 11 of 11

Full-Text Articles in Law

Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams Jan 2024

Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams

St. Mary's Law Journal

No abstract provided.


Book Review, Roberto Rosas Jan 2020

Book Review, Roberto Rosas

St. Mary's Law Journal

Abstract forthcoming.


Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran Jan 2020

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran

St. Mary's Law Journal

Abstract forthcoming


Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran Jan 2019

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran

Faculty Articles

The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called "marriage penalty" from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns …


The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley Jun 1980

The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley

St. Mary's Law Journal

Abstract Forthcoming.


A Source Of Revenue For The Improvement Of Legal Services, Part Ii: A Recommendation For The Use Of Clients' Funds Held By Attorneys In Non-Interest-Bearing Trust Accounts To Support Programs Of The Texas Bar Association And An Analysis Of The Federal Income Tax., Taylor S. Boone Mar 1979

A Source Of Revenue For The Improvement Of Legal Services, Part Ii: A Recommendation For The Use Of Clients' Funds Held By Attorneys In Non-Interest-Bearing Trust Accounts To Support Programs Of The Texas Bar Association And An Analysis Of The Federal Income Tax., Taylor S. Boone

St. Mary's Law Journal

Abstract Forthcoming.


Tightening The Limitations On Carryovers Under Section 382(B): F Reorganization And The Tax Reform Act Of 1976., J. Pat Tielborg Sep 1978

Tightening The Limitations On Carryovers Under Section 382(B): F Reorganization And The Tax Reform Act Of 1976., J. Pat Tielborg

St. Mary's Law Journal

Abstract Forthcoming.


Selected Practical Problems With Professional Associations And Professional Corporations., Robert Jorrie, Richard W. Wolf Jun 1978

Selected Practical Problems With Professional Associations And Professional Corporations., Robert Jorrie, Richard W. Wolf

St. Mary's Law Journal

Abstract Forthcoming.


The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza Dec 1973

The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza

St. Mary's Law Journal

Abstract Forthcoming.


Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson Sep 1973

Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson

St. Mary's Law Journal

Abstract Forthcoming.


Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw Mar 1972

Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw

St. Mary's Law Journal

Abstract Forthcoming.