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Taxation-Federal

1997

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Articles 1 - 30 of 30

Full-Text Articles in Law

The Deceptively Disparate Treatment Of Business And Investment Interest Expense Under A Cash-Flow Consumption Tax And A Schanz-Haig-Simons Income Tax, J. Clifton Fleming, Jr. Dec 1997

The Deceptively Disparate Treatment Of Business And Investment Interest Expense Under A Cash-Flow Consumption Tax And A Schanz-Haig-Simons Income Tax, J. Clifton Fleming, Jr.

Faculty Scholarship

No abstract provided.


Recent Federal Income Tax Developments, Ira B. Shepard Dec 1997

Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.


Nonqualified Deferred Compensation Plans And Equity-Based Compensation, Louis A. Mezzullo Dec 1997

Nonqualified Deferred Compensation Plans And Equity-Based Compensation, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.


Executive Compensation: Dealing With The New Law And Other Developments, William Dunn Dec 1997

Executive Compensation: Dealing With The New Law And Other Developments, William Dunn

William & Mary Annual Tax Conference

No abstract provided.


Theories Of The Federal Income Tax Exemption For Charities: Thesis, Anithesis, And Synthesis, Rob Atkinson Oct 1997

Theories Of The Federal Income Tax Exemption For Charities: Thesis, Anithesis, And Synthesis, Rob Atkinson

Scholarly Publications

No abstract provided.


The Deemed Transfer Of Recourse Liabilities Leads To Owen Taxes: What Is Wrong With Form Over Substance?, Christine L. Agnew Oct 1997

The Deemed Transfer Of Recourse Liabilities Leads To Owen Taxes: What Is Wrong With Form Over Substance?, Christine L. Agnew

University of Miami Law Review

No abstract provided.


Sierra Club V. Commissioner And The Royalty Exemption To The Unrelated Business Income Tax: How Much Activity Is Too Much?, Katherine A. Vanye Oct 1997

Sierra Club V. Commissioner And The Royalty Exemption To The Unrelated Business Income Tax: How Much Activity Is Too Much?, Katherine A. Vanye

Washington Law Review

In Sierra Club v. Commissioner, the Ninth Circuit decided that royalties are payments for the right to use intangible property and are by definition "passive." The court applied this definition and held that Sierra Club's income from renting its mailing list was a royalty payment and thus exempt from taxation. This Note argues that while the court reached the correct conclusion, it did not propose a clear standard to guide future cases. Two alternative approaches could be adopted: (1) ancillary versus significant services; or (2) comparative value of property and services. These alternatives will provide clearer guidelines and enable …


Federal Taxation, Ben E. Muraskin, James A. Lawton, Tiffani W. Greene Jul 1997

Federal Taxation, Ben E. Muraskin, James A. Lawton, Tiffani W. Greene

Mercer Law Review

No abstract provided.


Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers Jul 1997

Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers

University of Miami Law Review

No abstract provided.


The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein Jul 1997

The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein

University of Miami Law Review

No abstract provided.


Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah Jul 1997

Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah

University of Miami Law Review

No abstract provided.


Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni Jul 1997

Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni

University of Miami Law Review

No abstract provided.


Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast Jul 1997

Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast

University of Miami Law Review

No abstract provided.


Comment: What's On Second?, George Mundstock Jul 1997

Comment: What's On Second?, George Mundstock

University of Miami Law Review

No abstract provided.


International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz Jul 1997

International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz

University of Miami Law Review

No abstract provided.


Kochanksky V. Commissioner: The Assignment Of Income Doctrine, Community Property Law, And I.R.C. § 1041, Sarah Dods Jul 1997

Kochanksky V. Commissioner: The Assignment Of Income Doctrine, Community Property Law, And I.R.C. § 1041, Sarah Dods

Washington Law Review

In Kochansky v. Commissioner, the Ninth Circuit held that an attorney was fully taxable on a contingent fee he agreed to split with his spouse at divorce, reasoning that the assignment of income doctrine requires that income be taxed to the person who earns it. This Note observes that in applying the assignment doctrine, the Kochansky court erred by failing to determine the extent of the spouse's community property interest in the contingent fee; community property income must be taxed one-half to each spouse, regardless of which spouse earns it, which spouse collects it, and when it is collected. …


The Definition Of Voting Stock And The Computation Of Voting Power Under Sections 368(C) And 1504(A): Recent Developments And Tax Lore, Stuart G. Lazar Jul 1997

The Definition Of Voting Stock And The Computation Of Voting Power Under Sections 368(C) And 1504(A): Recent Developments And Tax Lore, Stuart G. Lazar

Journal Articles

Although the concepts of "voting stock" and "voting power" are pervasive throughout the Code, until recently, courts, commentators and the Service have devoted minimal energy to demystifying the confusion surrounding the definition of voting stock and even less to expanding upon the methodology of computing voting power. Recent developments, however, may prompt practitioners to take a second look at these terms. While a 1995 decision by the Tax Court adds little to the existing body of authority with respect to the determination of the owner of voting stock, the Service's analysis of the voting power requirement in a 1994 private …


The Hidden Costs Of The Progressivity Debate, Nancy C. Staudt May 1997

The Hidden Costs Of The Progressivity Debate, Nancy C. Staudt

Vanderbilt Law Review

Progressive taxation-taxing high income individuals at a proportionally higher level than low income individuals-has sparked more than a century of controversy. Those who support progressive taxation have heralded it as a policy that promotes the greatest good for the greatest number in society protects traditional democratic values, reflects the communitarian world-view of women who see themselves as responsible for the well-being of all individuals, and reveals the "aesthetic judgment" that income inequality is "distinctly evil or unlovely." At the same time, critics have condemned progressive income taxation as social policy that amounts to theft and involuntary servitude, reflects the democratic …


Government Precommitment To Tax Incentive Subsidies: The Impact Of United States V. Winstar Corp. On Retroactive Tax Legislation, Daniel S. Goldberg Apr 1997

Government Precommitment To Tax Incentive Subsidies: The Impact Of United States V. Winstar Corp. On Retroactive Tax Legislation, Daniel S. Goldberg

Faculty Scholarship

No abstract provided.


Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein Apr 1997

Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein

Scholarly Works

No abstract provided.


Hocking The Halo: Implications Of The Charities' Winning Briefs In Camps Newfound/Owatonna, Inc. (Symposium), Evelyn Brody Feb 1997

Hocking The Halo: Implications Of The Charities' Winning Briefs In Camps Newfound/Owatonna, Inc. (Symposium), Evelyn Brody

Evelyn Brody

No abstract provided.


The Deductibility Of Educational Costs: Why Does Congress Allow The Irs To Take Your Education So Personally?, I Jay Katz Jan 1997

The Deductibility Of Educational Costs: Why Does Congress Allow The Irs To Take Your Education So Personally?, I Jay Katz

Irwin J Katz

The most comprehensive historical article ever written regarding the IRS negative treatment regarding the deductibility of educational expenses as a legitimate section 162 deduction.


A New Direction For State Corporate Codes, Mark J. Loewenstein Jan 1997

A New Direction For State Corporate Codes, Mark J. Loewenstein

Publications

No abstract provided.


What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur Jan 1997

What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur

Publications

The recent proliferation of small business entity forms is primarily a result of their tax characterization. With the recent adoption of the IRS "check-the-box" regulations and, as a consequence, the elimination of traditional tax distinctions, many of these forms have lost their appeal. This article proposes starting over with one form, the "limited liability entity." Part I discusses the history of small business forms. Part II analyzes the current forms in light of the recent check-the- box legislation. Part III discusses the necessity of and rationale behind a unified entity statute. Finally, Part IV outlines a unified limited liability entity …


Tax And The Married Woman, Lawrence A. Zelenak Jan 1997

Tax And The Married Woman, Lawrence A. Zelenak

Faculty Scholarship

Reviewing, Edward J. McCaffery, Taxing Women (1997)


The Summons Power And The Limits Of Theory: A Reply To Professor Hyman, Leo P. Martinez Jan 1997

The Summons Power And The Limits Of Theory: A Reply To Professor Hyman, Leo P. Martinez

Faculty Scholarship

No abstract provided.


Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998; Special 1997 Legislative Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.


Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Partnerships and S Corporations. 2nd ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998; 1997 Supplement to Federal Income Taxation of Partnerships and S Corporations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.


Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Corporations, by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998.


Comparative Income Taxation : A Structural Analysis, Hugh Ault Dec 1996

Comparative Income Taxation : A Structural Analysis, Hugh Ault

Hugh J. Ault

No abstract provided.