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Full-Text Articles in Law
Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank
Entity Theory As Myth In The Origins Of The Corporate Income Tax, Steven A. Bank
William & Mary Law Review
No abstract provided.
Federal Taxation, Suellen M. Wolfe, Jennifer N. Moore
Federal Taxation, Suellen M. Wolfe, Jennifer N. Moore
Mercer Law Review
The Eleventh Circuit Court of Appeals examined prominent and controversial tax issues during 2000. The technically difficult concept of cancellation of indebtedness income as it relates to the basis of a Subchapter S shareholder's interest was examined just prior to the United States Supreme Court's interpretation of this tax concept. The Supreme Court agreed with the interpretation of Internal Revenue Code ("I.R.C.") section 1366 espoused by the Eleventh Circuit. The Eleventh Circuit also examined an issue that the Supreme Court may soon consider when the circuit court followed the lead of an early 2000 Tax Court case examining the tax …
Wells Fargo & Co. And Subsidiaries V. Commissioner: Rethinking The Deductibility Of Certain Pre-Merger Expenditures, Jeffery R. Atkin
Wells Fargo & Co. And Subsidiaries V. Commissioner: Rethinking The Deductibility Of Certain Pre-Merger Expenditures, Jeffery R. Atkin
Brigham Young University Journal of Public Law
No abstract provided.
Taxation Of An Attorney's Contingency Fee Of A Punitive Damages Recovery: The Srivastava Approach, Benjamin C. Rasmussen
Taxation Of An Attorney's Contingency Fee Of A Punitive Damages Recovery: The Srivastava Approach, Benjamin C. Rasmussen
Brigham Young University Journal of Public Law
No abstract provided.
Protecting The Tax-Exempt Status Of Housing Developers Participating In Low-Income Housing Tax Credit Partnershps, Marni Hussong
Protecting The Tax-Exempt Status Of Housing Developers Participating In Low-Income Housing Tax Credit Partnershps, Marni Hussong
Washington Law Review
The Low-Income Housing Tax Credit (LIHTC) is an important source of federal funding for developers of affordable housing for low-income persons. Although for-profit and nonprofit developers compete for credits, the federal government reserves ten percent of the credits for nonprofit, tax-exempt developers. Exempt developers often sell the credits to for-profit investors, forming a partnership through which the exempt organization develops the housing and the investors receive tax benefits in exchange for capital contributions. The partnership formation, however, may jeopardize the tax-exempt status of the nonprofit organizations and result in the partnership losing the LIHTC. To maintain exempt status, the Internal …
Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi
Prohibiting The Deduction For Non-Corporate Tax Deficiency Interest: When Treasury Goes Too Far, 34 J. Marshall L. Rev. 557 (2001), William G. Andreozzi
UIC Law Review
No abstract provided.