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Articles 1 - 21 of 21

Full-Text Articles in Law

Permitting Gross-Ups For Title Vii Back-Pay Awards: A Gross Tax Issue, Gabrielle Domangue Mar 2022

Permitting Gross-Ups For Title Vii Back-Pay Awards: A Gross Tax Issue, Gabrielle Domangue

Louisiana Law Review

The article details the conflicting opinions of U.S. federal district and circuit courts on whether gross-ups are permitted for Title VII lump-sum back-pay awards and explores the effect of federal income taxation on Title VII awards as well as factors to consider for determining gross-ups.


Designing A Combined Reporting Regime For A State Corporate Income Tax: A Case Study Of Louisiana, Michael J. Mcintyre, Paull Mines, Richard D. Pomp Aug 2001

Designing A Combined Reporting Regime For A State Corporate Income Tax: A Case Study Of Louisiana, Michael J. Mcintyre, Paull Mines, Richard D. Pomp

Louisiana Law Review

No abstract provided.


Source Of Income Rules And Treaty Relief From Double Taxation Within The Nafta Trading Bloc, Michael S. Schadewald, Tracy A. Kaye Feb 2001

Source Of Income Rules And Treaty Relief From Double Taxation Within The Nafta Trading Bloc, Michael S. Schadewald, Tracy A. Kaye

Louisiana Law Review

No abstract provided.


Peracchi: What Is The Right Result?, Susan Kalinka May 1999

Peracchi: What Is The Right Result?, Susan Kalinka

Louisiana Law Review

No abstract provided.


Taxation Of Community Income: It Is Time For Congress To Override Poe V. Seaborn, Susan Kalinka Nov 1997

Taxation Of Community Income: It Is Time For Congress To Override Poe V. Seaborn, Susan Kalinka

Louisiana Law Review

No abstract provided.


What You Earn Is Yours, But You Are Jointly And Severally Liable For His: A Proportionate Liability Proposal For Federal Income Taxes, John Allain Viator Nov 1997

What You Earn Is Yours, But You Are Jointly And Severally Liable For His: A Proportionate Liability Proposal For Federal Income Taxes, John Allain Viator

Louisiana Law Review

No abstract provided.


Death Of A Member Of An Llc, Susan Kalinka Feb 1997

Death Of A Member Of An Llc, Susan Kalinka

Louisiana Law Review

No abstract provided.


Acts 1990, No. 1009: The Repeal Of Provisions For Separation From Bed And Board Increases The Federal Income Tax Burden Of Separated Spouses In Louisiana, Susan Kalinka Jan 1993

Acts 1990, No. 1009: The Repeal Of Provisions For Separation From Bed And Board Increases The Federal Income Tax Burden Of Separated Spouses In Louisiana, Susan Kalinka

Louisiana Law Review

No abstract provided.


The Capital Gains Treasure Chest: Rational Extension Or Expedient Distortion?, Melvin G. Dakin Apr 1954

The Capital Gains Treasure Chest: Rational Extension Or Expedient Distortion?, Melvin G. Dakin

Louisiana Law Review

No abstract provided.


Reasonable Additions To A Reserve For Bad Debts For Tax Purposes, Robert Lee Curry Iii Apr 1954

Reasonable Additions To A Reserve For Bad Debts For Tax Purposes, Robert Lee Curry Iii

Louisiana Law Review

No abstract provided.


Distribution Of Income And Corpus And Allocation Of Deductions In Louisiana Estates Which Are In The Process Of Administration, Alvin B. Rubin May 1953

Distribution Of Income And Corpus And Allocation Of Deductions In Louisiana Estates Which Are In The Process Of Administration, Alvin B. Rubin

Louisiana Law Review

No abstract provided.


Mineral Rights - Oil Royalties As Fruits, William C. Bradley May 1952

Mineral Rights - Oil Royalties As Fruits, William C. Bradley

Louisiana Law Review

No abstract provided.


Federal Income Tax Deductions For City Officials, Charles S. Rhyne, Brice W. Rhyne Mar 1952

Federal Income Tax Deductions For City Officials, Charles S. Rhyne, Brice W. Rhyne

Louisiana Law Review

No abstract provided.


Taxation - Family Partnerships, Sidney A. Champagne Nov 1949

Taxation - Family Partnerships, Sidney A. Champagne

Louisiana Law Review

No abstract provided.


Some Community Property Aspects Of The 1948 Revenue Act, Alvin B. Rubin, Sidney A. Champagne Nov 1948

Some Community Property Aspects Of The 1948 Revenue Act, Alvin B. Rubin, Sidney A. Champagne

Louisiana Law Review

No abstract provided.


Associations: Partnerships Taxable As Corporations, Alvin B. Rubin Mar 1948

Associations: Partnerships Taxable As Corporations, Alvin B. Rubin

Louisiana Law Review

No abstract provided.


Income Taxes - Mines And Minerals - Separate And Community Property, Lawrence B. Sandoz Jr. Nov 1947

Income Taxes - Mines And Minerals - Separate And Community Property, Lawrence B. Sandoz Jr.

Louisiana Law Review

No abstract provided.


Taxation - Income Under Oklahoma Community Property Law, Harriet S. Daggett Dec 1944

Taxation - Income Under Oklahoma Community Property Law, Harriet S. Daggett

Louisiana Law Review

No abstract provided.


The Depletion Deduction With Respect To Oil And Gas Interests Under The Federal Income Tax, Henry Alvan Mentz Jr. May 1942

The Depletion Deduction With Respect To Oil And Gas Interests Under The Federal Income Tax, Henry Alvan Mentz Jr.

Louisiana Law Review

No abstract provided.


Tax-Free Corporate Exchanges In The Louisiana Income Tax Law, M. G. Dakin Jan 1940

Tax-Free Corporate Exchanges In The Louisiana Income Tax Law, M. G. Dakin

Louisiana Law Review

No abstract provided.


Constitutional Law - Intergovernmental Immunity From Taxation - State Income Tax On Salary Of Employee Of Federal Instrumentality, F. S. C. Jr. May 1939

Constitutional Law - Intergovernmental Immunity From Taxation - State Income Tax On Salary Of Employee Of Federal Instrumentality, F. S. C. Jr.

Louisiana Law Review

No abstract provided.