Law Commons^™

Federal Income Taxation - Travel Expense Deductions - Employees At Remote Nuclear Test Site May Deduct Under I.R.C. 162(A)(2) The Cost Of Extra Meals And Lodging Incurred When They Are Required To Work Overtime And Find It Necessary To Remain At Test Site Overnight, Beth A. Ungerman Jan 1980

Corporate Taxation - Net Operating Loss Carryovers Do Not Make Otherwise Worhtless Stock Valuable In The Hands Of The Corporate Shareholder, Jennifer Berke Jan 1978

Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson Jan 1977

Determination Of The Useful Life Of A Taxpayer's Asset For Purposes Of The Federal Income Tax Deduction For Depreciation Using Statistical Methods To Analyze The Facts And Circumstances, Robert E. Anthony Jan 1976

Tax Shelters Under The Tax Reform Act Of 1976, Lawrence J. Lee Jan 1976

Federal Income Taxation - Section 482 Adjustment - Commissioner Has No Duty To Make Downward Correlative Adjustment To Parent Corporation's Interest Income From Corporate Group When Adjustment To Reflect Preferential Interest Charges To Some Subsidiaries Generates Income Due To Higher Payments By Other Subsidiaries, James Edward Maule Jan 1974

Tax Problems Of The Straw Corporation, Louis G. Bertane Jan 1974

Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule Jan 1974

Constitutional Law - Charitable Tax Exemptions - Granting Of Tax Benefits To Discriminatory Fraternal Orders Is A Violation Of The Equal Protection Aspect Of The Fifth Amendment, Marc Howard Jaffe Jan 1972

Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer Jan 1970

Taxation Of Domestically Controlled Foreign Corporations: A Comparative Study Of Subpart F And Section 482, Louis M. Kauder Jan 1969

The Liquidation-Reincorporation Device - Analysis And Proposed Solutions, Bruce D. Lombardo, Thomas C. Riley Jan 1969

Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola Jan 1966

Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein Jan 1965

Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff Jan 1965

Tax Advice - A Deductible Expense, Conrad J. Desantis Jr. Jan 1965

Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld Jan 1965

Crane's Basis: A Reappraisal Of The Crane Decision And Its Effect On The Concept Of Basis, Kenneth L. Gross Jan 1965

The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs Jan 1964

Taxing Long-Term Compensation: Income Averaging For Spread-Back Under The 1964 Revenue Act, C. Dale Mcclain Jan 1964

Equity - Preliminary Injunction - Federal Court Will Not Enjoin Transfer Of Taxpayer's Deposit In New York Bank's Branch Office Located Outside United States Where Court Did Not Have Personal Jurisdiction Over Taxpayer, Robert M. Schwarts Jan 1964

Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch Jan 1964

Federal Income Taxation - Tax Accounting - Prepaid Income Falling Due But Remaining Unpaid During The Year Included In Gross Income For That Year, Christopher J. Clark Jan 1963

A Practical Program For Reforming The Federal Estate Tax, Charles L. B. Lowndes Jan 1959

Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King Jan 1958