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Full-Text Articles in Law
A Practical Guide To Advising Clients Entering Into Foreign Joint Ventures In The Face Of Changing Tax Laws, Frank R. Ortolani
A Practical Guide To Advising Clients Entering Into Foreign Joint Ventures In The Face Of Changing Tax Laws, Frank R. Ortolani
William & Mary Annual Tax Conference
No abstract provided.
President Clinton's Capital Gains Proposals, John W. Lee
President Clinton's Capital Gains Proposals, John W. Lee
Faculty Publications
Professor Lee believes that the generic capital gains rate should not be increased over 28 percent for revenue and political reasons. But to reflect that, on the average, capital gains realized by middle-income families consists entirely of inflation gain, while half of the capital gain realized at the 31- percent bracket and above consists of economic gain, increasing to 80-percent economic at the very top, he argues that a greater exclusion should be provided at the 28- and 15-percent brackets, either by a "progressive schedule" or by a $3,500 annual exclusion. To strengthen the political base for increasing the top …
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
Faculty Publications
No abstract provided.
A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee
A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee
William & Mary Law Review
No abstract provided.