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Articles 1 - 30 of 40
Full-Text Articles in Law
Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow
Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow
Kentucky Law Journal
For more than sixty years, tax scholars have recognized conditions under which the government ceases to be a mere taxing entity—imposing a rate of tax on a business’s profits—and through the operation of tax law becomes more like an investment partner—contributing its fair share of capital to new investments and proportionately sharing in losses as well as gains. These conditions, which are satisfied by immediate expensing policies, are now common.
The investment partner analogy has been analyzed from the perspective of a taxpayer who, as a result of partnership-like treatment, enjoys returns on investment that are effectively tax-exempt. However, far …
Giving Up Your Tax Refund To Keep It: Tax Prepayment In The Context Of The Bankruptcy Estate, C. D. Bradley
Giving Up Your Tax Refund To Keep It: Tax Prepayment In The Context Of The Bankruptcy Estate, C. D. Bradley
Kentucky Law Journal
No abstract provided.
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Kentucky Law Journal
No abstract provided.
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
Kentucky Law Journal
No abstract provided.
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
Kentucky Law Journal
No abstract provided.
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Kentucky Law Journal
No abstract provided.
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
Kentucky Law Journal
No abstract provided.
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
Kentucky Law Journal
No abstract provided.
A Helpful And Efficient Irs: Some Simple And Powerful Suggestions, Joshua D. Rosenberg
A Helpful And Efficient Irs: Some Simple And Powerful Suggestions, Joshua D. Rosenberg
Kentucky Law Journal
No abstract provided.
Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney
Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney
Kentucky Law Journal
No abstract provided.
Federal Income Taxation--A Survey Of Commuting Deductions Under § 162 Of The Internal Revenue Code And The Ramifications Of United States V. Correll, Philip W. Moss
Kentucky Law Journal
No abstract provided.
Federal Income Taxation--Scholarship And Fellowship Grants--Validation Of Treasury Regulation, Leslie C. Smith
Federal Income Taxation--Scholarship And Fellowship Grants--Validation Of Treasury Regulation, Leslie C. Smith
Kentucky Law Journal
No abstract provided.
Taxation Of Non-Qualified Deferred Compensation Plans, Richard S. Weinberg
Taxation Of Non-Qualified Deferred Compensation Plans, Richard S. Weinberg
Kentucky Law Journal
No abstract provided.
The Gray Fleece Of The Crimson Catt: A Primer Of Tax Nonsense, John Batt
The Gray Fleece Of The Crimson Catt: A Primer Of Tax Nonsense, John Batt
Kentucky Law Journal
No abstract provided.
Tax Policy And Preferential Provisions In The Income Tax Base, Walter J. Blum
Tax Policy And Preferential Provisions In The Income Tax Base, Walter J. Blum
Kentucky Law Journal
No abstract provided.
Personal Deductions And The Federal Income Tax--Some Suggestions For Revisions, Ray Trammell
Personal Deductions And The Federal Income Tax--Some Suggestions For Revisions, Ray Trammell
Kentucky Law Journal
No abstract provided.
Payments To Widows--Taxable Income?, Thomas L. Jones
Payments To Widows--Taxable Income?, Thomas L. Jones
Kentucky Law Journal
No abstract provided.
The Unwarranted Tax Discrimination Against Creators Of Copyrighted Works And Literary, Musical, Or Artistic Compositions Or Similar Properties, Linza B. Inabnit
The Unwarranted Tax Discrimination Against Creators Of Copyrighted Works And Literary, Musical, Or Artistic Compositions Or Similar Properties, Linza B. Inabnit
Kentucky Law Journal
No abstract provided.
Income Tax--Liability Of A Life Insurance Beneficiary For Unpaid Income Taxes Of The Insured, John T. Bondurant
Income Tax--Liability Of A Life Insurance Beneficiary For Unpaid Income Taxes Of The Insured, John T. Bondurant
Kentucky Law Journal
No abstract provided.
Taxation Of Partners And Partnerships Under 1954 Code, W. Lewis Roberts
Taxation Of Partners And Partnerships Under 1954 Code, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.
Taxation Of Gains From Sale Of Livestock, Unharvested Crops, Timber, Coal & In-Oil Payments, W. Lewis Roberts
Taxation Of Gains From Sale Of Livestock, Unharvested Crops, Timber, Coal & In-Oil Payments, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.
Taxation--Tax Consequences Of Intra-Family Assignments, L. Fuhrman Martin
Taxation--Tax Consequences Of Intra-Family Assignments, L. Fuhrman Martin
Kentucky Law Journal
No abstract provided.
Taxation--Conveyance Of In-Oil Payment Rights--Capital Gain Or Ordinary Income, Sylman I. Euzent
Taxation--Conveyance Of In-Oil Payment Rights--Capital Gain Or Ordinary Income, Sylman I. Euzent
Kentucky Law Journal
No abstract provided.
Kentucky Income Tax Compared With Federal Income Tax, Charles R. Lockyer
Kentucky Income Tax Compared With Federal Income Tax, Charles R. Lockyer
Kentucky Law Journal
No abstract provided.
Taxation: Distribution In Kind Of Corporate Assets--United States V. Lynch, James F. Hoge
Taxation: Distribution In Kind Of Corporate Assets--United States V. Lynch, James F. Hoge
Kentucky Law Journal
No abstract provided.
Liability Of Fiduciary For Decedent's Unpaid Federal Taxes And That Of Transferee For Federal Taxes, Joseph Berman, Daniel S. Berman
Liability Of Fiduciary For Decedent's Unpaid Federal Taxes And That Of Transferee For Federal Taxes, Joseph Berman, Daniel S. Berman
Kentucky Law Journal
No abstract provided.
Federal Taxation: Regulation Through Taxation--Bookie Tax, John K. Leopard
Federal Taxation: Regulation Through Taxation--Bookie Tax, John K. Leopard
Kentucky Law Journal
No abstract provided.
Basis For Depreciation In Income Taxes, W. Lewis Roberts
Basis For Depreciation In Income Taxes, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.
Federal Prosecution Of Income Tax Cases, William Schwerdtfeger
Federal Prosecution Of Income Tax Cases, William Schwerdtfeger
Kentucky Law Journal
No abstract provided.
Income Tax: Oil And Gas Leases As Capital Assets, James Daniel Cornette
Income Tax: Oil And Gas Leases As Capital Assets, James Daniel Cornette
Kentucky Law Journal
No abstract provided.