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Federal Income Tax Developments: 1984, Merlin G. Briner, Richard J. Kovach, James W. Childs
Federal Income Tax Developments: 1984, Merlin G. Briner, Richard J. Kovach, James W. Childs
Akron Law Review
FEDERAL INCOME TAX DEVELOPMENTS: 1984 is the twelfth in a series of articles published at The University of Akron School of Law. In keeping with the established format, the scope of this survey is limited to selected substantive developments in the field of income taxation.
Commentary: Does The United States Need An Alternative Tax Base?, James W. Childs
Commentary: Does The United States Need An Alternative Tax Base?, James W. Childs
Akron Tax Journal
This article looks at the alternative tax systems of France, Italy, Greece, Switzerland, and Yugoslavia and compares that to the system in the United States. It uses this comparison to discuss whether an alternative tax base is necessary in the United States.
Death Of A Partner: Pre And Post-Mortem Planning, Jerome Hesch
Death Of A Partner: Pre And Post-Mortem Planning, Jerome Hesch
Akron Tax Journal
There are several alternative techniques which can be employed to alleviate the income tax problems associated with the death of a partner. The sophisticated tax advisor will understand, however, that some of the suggested techniques may not be practical for all situations. The purpose of this article is to describe these planning techniques and to guide the tax advisor as to which technique is appropriate for his client.