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Full-Text Articles in Law
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.
The Enigma Of Wynne, Edward A. Zelinsky
The Enigma Of Wynne, Edward A. Zelinsky
William & Mary Business Law Review
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce Clause. In many respects, Wynne is an enigma that perpetuates an inherent problem of the Courts dormant Commerce Clause doctrine: the Court declares some ill-defined taxes as unconstitutionally discriminatory because they encourage in-state investment, while other economically equivalent taxes and government programs that similarly encourage intrastate economic activity are apparently acceptable under the dormant Commerce Clause.
Wynne is thus more important than the immediate situation it addresses, and will have consequences beyond the immediate circumstances it addresses. A decision as enigmatic as it is …
Federal Tax Update, Stephen L. Owen
Federal Tax Update, 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 (Slides), William B. Sherman
A Primer On Us. Taxation Of International Transactions (Slides), William B. Sherman
William & Mary Annual Tax Conference
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.
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.
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 …
Taxation, Pregnancy, And Privacy, Bridget J. Crawford
Taxation, Pregnancy, And Privacy, Bridget J. Crawford
William & Mary Journal of Race, Gender, and Social Justice
This Article frames a discussion of surrogacy within the context of existing income tax laws. A surrogate receives money for carrying and bearing a child. This payment is income by any definition, even if the surrogacy contract recites that it is a “reimbursement.” Cases and rulings on the income tax consequences of the sale of blood and human breast milk, as well as analogies to situations in which people are paid to wear advertising on their bodies, support the conclusion that a surrogate recognizes taxable income, although the Internal Revenue Service has never stated so. For tax purposes, the reproductive …
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.
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
William & Mary Law Review
In this Article, I estimate the tax revenue effects of taxing private equity carried interests as ordinary income rather than as long-term capital gain as under current law. Under reasonable assumptions, I conclude that the expected present value of additional tax collections would be between 1 percent and 1.5 percent of capital invested in private equity funds, or between $2 billion and $3 billion a year. That estimate, however, makes no allowance for changes in the structure of such funds or the composition of the partnerships, which might substantially reduce tax revenues below those estimates.
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.
Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson
Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson
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.
Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee
Faculty Publications
No abstract provided.
Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat
Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat
Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat
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 Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
Faculty Publications
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.
Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen
Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen
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.
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.