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Case Western Reserve Law Review

Journal

Income tax -- Corporations -- United States

Articles 1 - 13 of 13

Full-Text Articles in Law

The Implications Of The Economic Concept Of Income For Corporation-Shareholder Income Tax Systems, Leon Gabinet, Ronald J. Coffey Jan 1977

The Implications Of The Economic Concept Of Income For Corporation-Shareholder Income Tax Systems, Leon Gabinet, Ronald J. Coffey

Case Western Reserve Law Review

No abstract provided.


Recent Decisions: Internal Revenue--1965 Treasury Regulations--Discrimination Against Professional Corporations [O'Neill V. United States, 281 F. Supp. 359 (N.D. Ohio 1968)], Jan Horbaly Jan 1968

Recent Decisions: Internal Revenue--1965 Treasury Regulations--Discrimination Against Professional Corporations [O'Neill V. United States, 281 F. Supp. 359 (N.D. Ohio 1968)], Jan Horbaly

Case Western Reserve Law Review

No abstract provided.


Accumulating Surplus For Business Needs, Fred D. Kidder Jan 1966

Accumulating Surplus For Business Needs, Fred D. Kidder

Case Western Reserve Law Review

No abstract provided.


Reasonable Needs Of The Business, Robert G. Skinner Jan 1966

Reasonable Needs Of The Business, Robert G. Skinner

Case Western Reserve Law Review

No abstract provided.


The Effect Of Stock Redemptions Upon Tax Avoidance And The Reasonable Needs Of The Business, Harlan Pomeroy Jan 1966

The Effect Of Stock Redemptions Upon Tax Avoidance And The Reasonable Needs Of The Business, Harlan Pomeroy

Case Western Reserve Law Review

No abstract provided.


Planning To Avoid The Section 531 Tax, Joseph D. Sullivan Jan 1966

Planning To Avoid The Section 531 Tax, Joseph D. Sullivan

Case Western Reserve Law Review

No abstract provided.


Accumulations And Distributions Of Earnings And Profits, Harlan Pomeroy Jan 1966

Accumulations And Distributions Of Earnings And Profits, Harlan Pomeroy

Case Western Reserve Law Review

No abstract provided.


Prohibited Purpose For Accumulation Of Earnings, Joseph D. Sullivan Jan 1966

Prohibited Purpose For Accumulation Of Earnings, Joseph D. Sullivan

Case Western Reserve Law Review

No abstract provided.


Adjusted Personal Holding Company Income Concepts Under The Revenue Act Of 1964, William J. Vesely Jan 1965

Adjusted Personal Holding Company Income Concepts Under The Revenue Act Of 1964, William J. Vesely

Case Western Reserve Law Review

No abstract provided.


Some Tax Problems Of A Professional Association, Donald C. Alexander Jan 1962

Some Tax Problems Of A Professional Association, Donald C. Alexander

Case Western Reserve Law Review

No abstract provided.


General Rules Re Liquidations, Sherman Dye Jan 1962

General Rules Re Liquidations, Sherman Dye

Case Western Reserve Law Review

No abstract provided.


Introduction--Basic Decisions Prior To Incorporation, Norman A. Sugarman Jan 1961

Introduction--Basic Decisions Prior To Incorporation, Norman A. Sugarman

Case Western Reserve Law Review

No abstract provided.


Utilization Of Subchapter S And Section 1244 Stock, L. Hart Wright Jan 1961

Utilization Of Subchapter S And Section 1244 Stock, L. Hart Wright

Case Western Reserve Law Review

No abstract provided.