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Full-Text Articles in Law

Cases And Materials On West Virginia Constitutional Law, Robert M. Bastress Jr. Jan 2021

Cases And Materials On West Virginia Constitutional Law, Robert M. Bastress Jr.

Open Access Law Books

No abstract provided.


The Fiscal Cliff As Reelection Strategy: Rethinking The Temporary Taxation Debate, Frank Fagan Apr 2014

The Fiscal Cliff As Reelection Strategy: Rethinking The Temporary Taxation Debate, Frank Fagan

West Virginia Law Review

No abstract provided.


The Key To Closing The Tax Gap: Understanding, Susan Striz Apr 2010

The Key To Closing The Tax Gap: Understanding, Susan Striz

West Virginia Law Review

No abstract provided.


Heteronormativity And Federal Tax Policy, Nancy J. Knauer Sep 1998

Heteronormativity And Federal Tax Policy, Nancy J. Knauer

West Virginia Law Review

No abstract provided.


Tax Update: The 1993 West Virginia Legislature, Harry Preston Henshaw Iii Jun 1993

Tax Update: The 1993 West Virginia Legislature, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo Jun 1992

The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo

West Virginia Law Review

No abstract provided.


The Fiscal Responsibility Act Of 1989 And Other Tax Changes Made By The 1989 West Virginia Legislature, Harry Preston Henshaw Iii Jun 1989

The Fiscal Responsibility Act Of 1989 And Other Tax Changes Made By The 1989 West Virginia Legislature, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla Apr 1989

Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla

West Virginia Law Review

No abstract provided.


The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik Jun 1988

The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik

West Virginia Law Review

No abstract provided.


The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands Jun 1988

The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands

West Virginia Law Review

The labyrinthine provisions of the Internal Revenue Code make a decision on whether or not to incorporate a closely-held business astoundingly complex. To decide properly, one must understand the terms "C corporations," "S corporations," a partner's "distributive share," and a host of other cryptic concepts.' Even those initiated into the inner sanctums of Subchapters C2, K3 and S4 must advise their clients that their counsel.is based on the enterprise's projected revenues and expenses, estimates that may prove to be far off the mark. Moreover, changes in the Internal Revenue Code have been so constant that no one can feel confident …


The New Small Business Credit And Other Changes To Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii Jan 1988

The New Small Business Credit And Other Changes To Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed Sep 1987

The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed

West Virginia Law Review

No abstract provided.


Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii Jan 1987

Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman Jan 1985

Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman

West Virginia Law Review

No abstract provided.


Taxation, Wendel B. Turner Jan 1984

Taxation, Wendel B. Turner

West Virginia Law Review

No abstract provided.


Taxation, Charles D. Dunbar Apr 1983

Taxation, Charles D. Dunbar

West Virginia Law Review

No abstract provided.


Commerce Clause V. Coal Severance Taxation, Wray Voegelin Aug 1982

Commerce Clause V. Coal Severance Taxation, Wray Voegelin

West Virginia Law Review

No abstract provided.


West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr. Sep 1980

West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.

West Virginia Law Review

No abstract provided.


A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr. Jun 1980

A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.

West Virginia Law Review

No abstract provided.


Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii Jun 1980

Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii

West Virginia Law Review

No abstract provided.


Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner Jun 1980

Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner

West Virginia Law Review

No abstract provided.


Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix Jun 1980

Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix

West Virginia Law Review

No abstract provided.


Taxation--Fourth Circuit Disallows Leaseback Deductions, W.W.P. May 1976

Taxation--Fourth Circuit Disallows Leaseback Deductions, W.W.P.

West Virginia Law Review

No abstract provided.


Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr. Apr 1974

Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.

West Virginia Law Review

No abstract provided.


Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr. Jun 1973

Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr.

West Virginia Law Review

No abstract provided.


Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined Sep 1971

Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined

West Virginia Law Review

No abstract provided.


Taxation--Reserve For Bad Debt, Dennis C. Sauter Feb 1971

Taxation--Reserve For Bad Debt, Dennis C. Sauter

West Virginia Law Review

No abstract provided.


Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii Feb 1971

Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii

West Virginia Law Review

No abstract provided.


The West Virginia Constitution And Taxation, J. Timothy Philipps Jun 1969

The West Virginia Constitution And Taxation, J. Timothy Philipps

West Virginia Law Review

No abstract provided.


Taxation And Interstate Commerce, Raymond Albert Hinerman Jun 1966

Taxation And Interstate Commerce, Raymond Albert Hinerman

West Virginia Law Review

No abstract provided.