Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 30 of 65

Full-Text Articles in Law

Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch Jan 2019

Consuming The Benefits Of Copyright: Multijurisdictional Sales Tax Complexity, Adam B. Thimmesch

Kentucky Law Journal

No abstract provided.


Bringing In The Sheaves: Combating Televangelists' Abuse Of The Internal Revenue Code, Cody S. Barnett Jan 2017

Bringing In The Sheaves: Combating Televangelists' Abuse Of The Internal Revenue Code, Cody S. Barnett

Kentucky Law Journal

No abstract provided.


Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow Jan 2017

Government As Investor: The Case Of Immediate Expensing, Rebecca N. Morrow

Kentucky Law Journal

For more than sixty years, tax scholars have recognized conditions under which the government ceases to be a mere taxing entity—imposing a rate of tax on a business’s profits—and through the operation of tax law becomes more like an investment partner—contributing its fair share of capital to new investments and proportionately sharing in losses as well as gains. These conditions, which are satisfied by immediate expensing policies, are now common.

The investment partner analogy has been analyzed from the perspective of a taxpayer who, as a result of partnership-like treatment, enjoys returns on investment that are effectively tax-exempt. However, far …


No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly Jan 2016

No State Left Behind: An Analysis Of The Post-Egtrra Death Tax Landscape And An Argument For Kentucky To Repeal State Death Taxes, Mary Ellen Wimberly

Kentucky Law Journal

No abstract provided.


Valuation In Light Of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts For Built-In Gains, Rebecca N. Morrow Jan 2014

Valuation In Light Of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts For Built-In Gains, Rebecca N. Morrow

Kentucky Law Journal

No abstract provided.


A Case For Congressional Facilitation Of A Collaborative Model Of Statutory Interpretation In The Tax Area: Lessons To Be Learned From The Corn Products And Arkansas Best Cases And The Historical Development Of The Statutory Definition Of "Capital Asset(S)", Myron C. Grauer Jan 1995

A Case For Congressional Facilitation Of A Collaborative Model Of Statutory Interpretation In The Tax Area: Lessons To Be Learned From The Corn Products And Arkansas Best Cases And The Historical Development Of The Statutory Definition Of "Capital Asset(S)", Myron C. Grauer

Kentucky Law Journal

No abstract provided.


The Double Standard Under Section 162: Why The Employee Business Deduction Is No Longer For Employees, Cheryl A. Cunagin Jan 1994

The Double Standard Under Section 162: Why The Employee Business Deduction Is No Longer For Employees, Cheryl A. Cunagin

Kentucky Law Journal

No abstract provided.


Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly Jan 1993

Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly

Kentucky Law Journal

No abstract provided.


Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney Jan 1991

Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney

Kentucky Law Journal

No abstract provided.


Significant Tax Issues In Hospital Related Joint Ventures, Theodore T. Myre Jr. Jan 1987

Significant Tax Issues In Hospital Related Joint Ventures, Theodore T. Myre Jr.

Kentucky Law Journal

No abstract provided.


Effective Child Support Enforcement In Kentucky: The Tax Refund Intercept Program, Lynn C. Jones Jan 1986

Effective Child Support Enforcement In Kentucky: The Tax Refund Intercept Program, Lynn C. Jones

Kentucky Law Journal

No abstract provided.


Survey Of The Law And Selected Issues Relating To The Deductibility Of Soil And Water Conservation Expenditures Under Section 175 Of The Internal Revenue Code, Lonnie R. Beard Jan 1985

Survey Of The Law And Selected Issues Relating To The Deductibility Of Soil And Water Conservation Expenditures Under Section 175 Of The Internal Revenue Code, Lonnie R. Beard

Kentucky Law Journal

No abstract provided.


Partnership Level Proceedings: Policies, Procedures And Planning, Claudine Ausness Jan 1983

Partnership Level Proceedings: Policies, Procedures And Planning, Claudine Ausness

Kentucky Law Journal

No abstract provided.


Kentucky Law Survey: Taxation, Frederick W. Whiteside Jan 1982

Kentucky Law Survey: Taxation, Frederick W. Whiteside

Kentucky Law Journal

No abstract provided.


Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds Jan 1982

Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds

Kentucky Law Journal

No abstract provided.


Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick Jan 1982

Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick

Kentucky Law Journal

No abstract provided.


Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske Jan 1982

Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske

Kentucky Law Journal

No abstract provided.


The Tax Parameters Of Inventory Valuation, William F. Rigsby Jan 1979

The Tax Parameters Of Inventory Valuation, William F. Rigsby

Kentucky Law Journal

No abstract provided.


Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt Jan 1978

Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt

Kentucky Law Journal

No abstract provided.


The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek Jan 1978

The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek

Kentucky Law Journal

No abstract provided.


Tax Implications Of The Uniform Marriage And Divorce Act: Does The Davis Rule Still Apply In Kentucky?, Susan L. Coleman Jan 1978

Tax Implications Of The Uniform Marriage And Divorce Act: Does The Davis Rule Still Apply In Kentucky?, Susan L. Coleman

Kentucky Law Journal

No abstract provided.


The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman Jan 1976

The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman

Kentucky Law Journal

No abstract provided.


Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig Jan 1976

Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig

Kentucky Law Journal

No abstract provided.


Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold Jan 1975

Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold

Kentucky Law Journal

No abstract provided.


Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan Jan 1974

Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan

Kentucky Law Journal

No abstract provided.


Gift And Leaseback: Planning Perspectives In An Unlegislated Field, Charles J. Lavelle Jan 1974

Gift And Leaseback: Planning Perspectives In An Unlegislated Field, Charles J. Lavelle

Kentucky Law Journal

No abstract provided.


Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm Jan 1973

Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm

Kentucky Law Journal

No abstract provided.


The Author's Dilemma, Tommy W. Chandler Jan 1964

The Author's Dilemma, Tommy W. Chandler

Kentucky Law Journal

No abstract provided.


Latin American Tax Systems, Philip E. Heckerling Jan 1964

Latin American Tax Systems, Philip E. Heckerling

Kentucky Law Journal

No abstract provided.


Due Process And The Tax Court, Daniel L. Ginsberg, Steven M. Stein Jan 1964

Due Process And The Tax Court, Daniel L. Ginsberg, Steven M. Stein

Kentucky Law Journal

No abstract provided.