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Full-Text Articles in Law
Revenue Rulings And Other Publications: 1963, Mitchell Rogovin
Revenue Rulings And Other Publications: 1963, Mitchell Rogovin
William & Mary Annual Tax Conference
No abstract provided.
Economic Interest And Depletion Allowance For Mining Contractors
Economic Interest And Depletion Allowance For Mining Contractors
Washington and Lee Law Review
No abstract provided.
Recent And Prospective Developments In Taxation Of Partnerships, Arthur B. Willis, Stephen A. Bauman
Recent And Prospective Developments In Taxation Of Partnerships, Arthur B. Willis, Stephen A. Bauman
Vanderbilt Law Review
This article will attempt to set forth the provisions of the Revenue Act of 1962 insofar as they affect the taxation of partners and partnerships, the recent developments in this area in brief detail and wide exposure, and the significant aspects of expected future legislation,including an analysis of certain parts of H.R. 9662.
Taxation--Federal Income Tax--Treatment Of Nondistributable Capital Gains Of Domestic Trust With Foreign Beneficiaries, William C. Brashares
Taxation--Federal Income Tax--Treatment Of Nondistributable Capital Gains Of Domestic Trust With Foreign Beneficiaries, William C. Brashares
Michigan Law Review
Taxpayer, trustee of a domestic inter vivos trust, sued for a refund of United States income taxes paid on nondistributable capital gains of the trust. Trustee claimed that since all the beneficiaries of the trust were United Kingdom residents, this income was tax-exempt under the United States-United Kingdom tax convention provision that a United Kingdom resident "shall be exempt from United States tax on gains from the sale or exchange of capital assets." On appeal by the United States from a district court judgment for the trustee, held, reversed. Although distributable gains are allowed the exemption, long term capital …