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Articles 1 - 26 of 26

Full-Text Articles in Law

United States V. Textron: The Right Answer To A Billion-Dollar Question, Ned Hillenbrand Sep 2011

United States V. Textron: The Right Answer To A Billion-Dollar Question, Ned Hillenbrand

Washington and Lee Law Review

No abstract provided.


Federal Taxation, Augustus N. Makris Jul 2011

Federal Taxation, Augustus N. Makris

Mercer Law Review

This Article surveys certain federal tax cases decided by courts in the Eleventh Circuit in 2010. There were no significant decisions. The case of Ocmulgee Fields, Inc. v. Commissioner addressed the applicability of section 1031(f)(4) of the Internal Revenue Code (I.R.C.) to likekind exchanges. The case of United States v. Fort involved a partner who, in exchange for his interest in an acquired partnership, received shares of the acquiring corporation subject to certain restrictions. The issue was whether the restrictions permitted the partner to exclude the shares from gross income when received. The case of Southern Family Insurance Co. v. …


Renovating? Donate Your Scrap And Get A Deduction, Shreyasee Patil Jun 2011

Renovating? Donate Your Scrap And Get A Deduction, Shreyasee Patil

The Contemporary Tax Journal

No abstract provided.


Real Estate Professionals: Beware, Shreyasee Patil Jun 2011

Real Estate Professionals: Beware, Shreyasee Patil

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), Tim Kelly Jun 2011

Front Matter (Letter From The Editor, Masthead, Etc.), Tim Kelly

The Contemporary Tax Journal

No abstract provided.


Character And Source Of Income From Internet Business Activities, Andy Kim, Larissa Neumann, Idan Nester, Jim Fuller Jun 2011

Character And Source Of Income From Internet Business Activities, Andy Kim, Larissa Neumann, Idan Nester, Jim Fuller

The Contemporary Tax Journal

No abstract provided.


Summaries From The Tei-Sjsu Tax Policy Conference-- The State Of Tax Policy In California, Linda Yung, Tim Kelly, Sylvia Han, Vuong Luong, Brian Ross, Zhi Jun Lim, Victoria Lau Jun 2011

Summaries From The Tei-Sjsu Tax Policy Conference-- The State Of Tax Policy In California, Linda Yung, Tim Kelly, Sylvia Han, Vuong Luong, Brian Ross, Zhi Jun Lim, Victoria Lau

The Contemporary Tax Journal

No abstract provided.


Repeal Of The Irc Section 199 Domestic Production Deduction, Jasmine Wu Ting Jun 2011

Repeal Of The Irc Section 199 Domestic Production Deduction, Jasmine Wu Ting

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 1, No. 2 ~ Summer 2011 Jun 2011

The Contemporary Tax Journal Volume 1, No. 2 ~ Summer 2011

The Contemporary Tax Journal

No abstract provided.


Repeal Of Federal Telephone Excise Tax, Sandra Peters Jun 2011

Repeal Of Federal Telephone Excise Tax, Sandra Peters

The Contemporary Tax Journal

No abstract provided.


The Ubs Case: The U.S. Attack On Swiss Banking Sovereignty, Beckett G. Cantley May 2011

The Ubs Case: The U.S. Attack On Swiss Banking Sovereignty, Beckett G. Cantley

Brigham Young University International Law & Management Review

No abstract provided.


Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue) Jan 2011

Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)

The Contemporary Tax Journal

No abstract provided.


The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles Jan 2011

The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles

Kentucky Law Journal

No abstract provided.


New Medicare Contribution Tax On Investment Income, Huan Jin Jan 2011

New Medicare Contribution Tax On Investment Income, Huan Jin

The Contemporary Tax Journal

No abstract provided.


Increasing The Gasoline Excise Tax Jan 2011

Increasing The Gasoline Excise Tax

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Welcome Message, Etc.), Ankit Mathur, Annette Nellen Jan 2011

Front Matter (Letter From The Editor, Welcome Message, Etc.), Ankit Mathur, Annette Nellen

The Contemporary Tax Journal

No abstract provided.


Summaries From The 26th Annual Tei-Sjsu High Technology Tax Institute, Ankit Mathur, Zhihua Cai, Tim Kelly, Marja Mirkovic, Sampada Deshmukh, Ami Shah Jan 2011

Summaries From The 26th Annual Tei-Sjsu High Technology Tax Institute, Ankit Mathur, Zhihua Cai, Tim Kelly, Marja Mirkovic, Sampada Deshmukh, Ami Shah

The Contemporary Tax Journal

No abstract provided.


The "Current Monthly Income" Debate: Unemployment Compensation As A "Benefit Received Under The Social Security Act"?, 44 J. Marshall L. Rev. 801 (2011), Brent Wilson Jan 2011

The "Current Monthly Income" Debate: Unemployment Compensation As A "Benefit Received Under The Social Security Act"?, 44 J. Marshall L. Rev. 801 (2011), Brent Wilson

UIC Law Review

No abstract provided.


United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner Jan 2011

United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner

NYLS Law Review

No abstract provided.


The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser Jan 2011

The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser

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 Jan 2011

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.


Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff Jan 2011

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 Jan 2011

The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel

Kentucky Law Journal

No abstract provided.


The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman Jan 2011

The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman

Kentucky Law Journal

No abstract provided.


A Standard Home Office Deduction, Karen Connolly Jan 2011

A Standard Home Office Deduction, Karen Connolly

The Contemporary Tax Journal

No abstract provided.


Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!, Ankit Mathur Jan 2011

Friends, Students, Taxpayers, Lend Me Your Ears! Pay Your Use Tax!, Ankit Mathur

The Contemporary Tax Journal

No abstract provided.