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Articles 1 - 30 of 138
Full-Text Articles in Law
Crypto Assets And The Problem Of Tax Classifications, Eric D. Chason
Crypto Assets And The Problem Of Tax Classifications, Eric D. Chason
Faculty Publications
To date, Internal Revenue Service (I.R.S.) guidance on cryptocurrencies has been thin. When the I.R.S. has issued guidance, it occasionally mishandles the technical details (such as confusing air drops and hard forks). More personnel (and personnel with greater technical expertise) would allow the I.R.S. to keep pace with the explosive growth of cryptocurrency. Nevertheless, the I.R.S. could better leverage its existing resources by focusing on select issues and seeking enabling legislation from Congress. Specifically, the I.R.S. should focus on crypto issues occurring on a system-wide basis and not requiring taxpayer-specific considerations.
For example, determining whether Bitcoin is a “security” under …
A Tax On The Clones: The Strange Case Of Bitcoin Cash, Eric D. Chason
A Tax On The Clones: The Strange Case Of Bitcoin Cash, Eric D. Chason
Faculty Publications
No abstract provided.
Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason
Cryptocurrency Hard Forks And Revenue Ruling 2019-24, Eric D. Chason
Faculty Publications
No abstract provided.
Federal Tax Update (Powerpoint), Stephen L. Owen
Federal Tax Update (Powerpoint), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update (Powerpoint), Stephen L. Owen
Federal Tax Update (Powerpoint), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update, Stephen L. Owen
Federal Tax Update, Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Net Investment Income Tax Planning, Jeanne M. Sullivan
Net Investment Income Tax Planning, Jeanne M. Sullivan
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments & Tax Planning For High Income Taxpayers, Cameron N. Cosby, Brian J. O'Connor
Recent Developments & Tax Planning For High Income Taxpayers, Cameron N. Cosby, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman
A Tax Hike Liberals And Conservatives Should Both Like, Nathan B. Oman
Popular Media
No abstract provided.
Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason
Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason
Faculty Publications
No abstract provided.
A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman
A Primer On Us. Taxation Of International Transactions (Outline), William B. Sherman
William & Mary Annual Tax Conference
No abstract provided.
Statute Of Limitations For Overstatements Of Basis, Richard T. Rice
Statute Of Limitations For Overstatements Of Basis, Richard T. Rice
William & Mary Annual Tax Conference
No abstract provided.
A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman
A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen
Federal Tax Update: Structuring Deals In 2012 And Beyond (Slides), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
Federal Tax Update: The Current Situation And The Prospects For Reform (Slides), Harry L. Gutman
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Faculty Publications
No abstract provided.
Roth Ira Conversions Ii: Beyond The Basics (Slides), Mitchell A. Drossman
Roth Ira Conversions Ii: Beyond The Basics (Slides), Mitchell A. Drossman
William & Mary Annual Tax Conference
No abstract provided.
Converting To A Roth Ira - 2010 And Beyond (Slides), Mitchell A. Drossman
Converting To A Roth Ira - 2010 And Beyond (Slides), Mitchell A. Drossman
William & Mary Annual Tax Conference
No abstract provided.
Roth Iras Planning For 2010...And Beyond, Mitchell A. Drossman, Lester B. Law
Roth Iras Planning For 2010...And Beyond, Mitchell A. Drossman, Lester B. Law
William & Mary Annual Tax Conference
No abstract provided.
Ten Tax Strategies For Compensating Your Key Employees, Catherine M. Marriott
Ten Tax Strategies For Compensating Your Key Employees, Catherine M. Marriott
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and Jundamental principles are highlighted - unless one of us decides to go …
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason
Faculty Publications
No abstract provided.
Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman
Washington Tax Legislative Update: Weathering The Gathering Storm, Jonathan Talisman
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen
The Virginia Historic Tax Credit Funds Case And The Uncertain Federal Income Tax Treatment Of State Tax Credits, William F. Machen
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub
Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub
William & Mary Annual Tax Conference
No abstract provided.