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Full-Text Articles in Law

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 …


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.


Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson Jan 1971

Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson

Kentucky Law Journal

No abstract provided.


The Mysterious Stock Option, Erwin N. Griswold Jan 1962

The Mysterious Stock Option, Erwin N. Griswold

Kentucky Law Journal

No abstract provided.


Income Tax Consequences Of Partnership Agreements Under The 1954 Internal Revenue Code, Earle B. Fowler, James T. Carey Jan 1955

Income Tax Consequences Of Partnership Agreements Under The 1954 Internal Revenue Code, Earle B. Fowler, James T. Carey

Kentucky Law Journal

No abstract provided.


Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin Jan 1955

Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin

Kentucky Law Journal

No abstract provided.


Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble Jan 1955

Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble

Kentucky Law Journal

No abstract provided.


1954 Kentucky Tax Legislation, Robert H. Allphin Jan 1954

1954 Kentucky Tax Legislation, Robert H. Allphin

Kentucky Law Journal

No abstract provided.


Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden Jan 1951

Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden

Kentucky Law Journal

No abstract provided.


Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal Jan 1951

Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal

Kentucky Law Journal

No abstract provided.


Tests To Determine Whether A Stock Dividend Is Taxable Income, W. Lewis Roberts Jan 1949

Tests To Determine Whether A Stock Dividend Is Taxable Income, W. Lewis Roberts

Kentucky Law Journal

No abstract provided.


Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp Jan 1948

Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp

Kentucky Law Journal

No abstract provided.


Tax Impediments To Interstate Motor Vehicle Transportation, James W. Martin, Ray H. Garrison Jan 1945

Tax Impediments To Interstate Motor Vehicle Transportation, James W. Martin, Ray H. Garrison

Kentucky Law Journal

No abstract provided.


Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark Jan 1941

Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark

Kentucky Law Journal

No abstract provided.


Stockholders' Liability To The State For Tax On Bank Shares, Lafon Allen Jan 1934

Stockholders' Liability To The State For Tax On Bank Shares, Lafon Allen

Kentucky Law Journal

No abstract provided.


Taxation Of Oil And Gas Interests (Continued), Charles Gustav Haglund Jan 1932

Taxation Of Oil And Gas Interests (Continued), Charles Gustav Haglund

Kentucky Law Journal

No abstract provided.