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Articles 1 - 15 of 15
Full-Text Articles in Law
Selected Recent Federal Income Tax Developments, Ira B. Shepard
Selected Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning, James V. Duty
Individual Tax Planning, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 3, James V. Duty
Individual Tax Planning: Exhibit 3, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Practice Before The Irs After The Restructuring And Reform Act, T. Keith Fogg, Robert E. Lee
Practice Before The Irs After The Restructuring And Reform Act, T. Keith Fogg, Robert E. Lee
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 2, James V. Duty
Individual Tax Planning: Exhibit 2, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 1, James V. Duty
Individual Tax Planning: Exhibit 1, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Justice Blackmun's Federal Tax Jurisprudence, Robert A. Green
Justice Blackmun's Federal Tax Jurisprudence, Robert A. Green
Cornell Law Faculty Publications
During his tenure on the Supreme Court, Justice Blackmun was widely regarded as the Court's authority on tax matters. Justice Blackmun viewed tax law not merely as a technical specialty, but as a microcosm of the legal system. His numerous tax opinions involve a wide range of issues of constitutional law, criminal law, administrative procedure, court procedure, and statutory interpretation. This Article begins by discussing two of Justice Blackmun's tax opinions involving constitutional issues. Justice Blackmun refused to create special constitutional rules for tax cases. Instead, he applied generally applicable principles, but with great sensitivity to how those principles would …
Deducting Year 2000 Costs, Jeffrey H. Kahn
Deducting Year 2000 Costs, Jeffrey H. Kahn
Scholarly Publications
No abstract provided.
Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come, Steve R. Johnson
Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come, Steve R. Johnson
Scholarly Publications
No abstract provided.
Tax Expenditure Analysis And Constitutional Decisions , Linda Sugin
Tax Expenditure Analysis And Constitutional Decisions , Linda Sugin
Faculty Scholarship
This article looks at the significance of the similarities and differences between tax benefits and direct spending for purposes of the equal protection and establishment clauses, with a particular focus on the charitable contribution deduction. Because economic equivalence is not critical under these constitutional provisions, tax expenditure analysis is not relevant to the legal analysis. While this article deals only briefly with numerous provisions of the Code and analyzes only two constitutional provisions, it provides a model for considering the constitutionality of any tax provision.
Debt Instruments' Tax Treatment In Corporate Mergers And Acquisitions, Tae Oon Jang
Debt Instruments' Tax Treatment In Corporate Mergers And Acquisitions, Tae Oon Jang
LLM Theses and Essays
The increase of merger and acquisition(M&A) activity since 1992 has resulted mainly from a domestic economic recovery. The current M&A trend shows that M&A is still an important means of enhancing many corporations' competitive power and of stimulating growth in such areas as computer software and services, wholesale and distribution, miscellaneous services, banking and finance, and leisure and entertainment. Fundraising for mezzanine-fund financing, which reflects investors' foresight about current and future M&A trends, has also seen rapid growth. After the Tax Reform Act of 1986 and the repeal of the General Utilities doctrine, the elimination of the capital gain preference …
Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson
Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson
Articles by Maurer Faculty
No abstract provided.
The Phoenix And The Perils Of The Second Best: Why Heightened Appellate Deference To Tax Court Decisions Is Undesirable, Steve R. Johnson
The Phoenix And The Perils Of The Second Best: Why Heightened Appellate Deference To Tax Court Decisions Is Undesirable, Steve R. Johnson
Articles by Maurer Faculty
In our judicial structure, both courts of general jurisdiction and specialized courts are empowered to adjudicate federal income tax controversies. A proper relationship among those courts has proved difficult to forge and maintain. Absent an enduring intellectual and political consensus, institutional arrangements have been subject to recurring question and challenge.
Tapping Rainy Day Funds For The Reluctant Entrepreneur: Downsizing, Paternalism, And The Internal Revenue Code, Edward J. Gac, Wayne M. Gazur
Tapping Rainy Day Funds For The Reluctant Entrepreneur: Downsizing, Paternalism, And The Internal Revenue Code, Edward J. Gac, Wayne M. Gazur
Publications
No abstract provided.
Exploring The Mysteries: Can We Ever Know Anything About Race And Tax?, Beverly I. Moran
Exploring The Mysteries: Can We Ever Know Anything About Race And Tax?, Beverly I. Moran
Vanderbilt Law School Faculty Publications
The politics behind tax legislation are explored in order to demonstrate that, rather than being surprising or unexpected, it is easily predictable that federal tax laws would favor whites over blacks.