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Articles 1 - 27 of 27

Full-Text Articles in Law

Subnational Digital Services Taxation, Andrew Appleby Jan 2021

Subnational Digital Services Taxation, Andrew Appleby

Maryland Law Review

No abstract provided.


Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles Jan 2020

Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles

Maryland Law Review

No abstract provided.


De Facto Shareholder Primacy, Jeff Schwartz Jan 2020

De Facto Shareholder Primacy, Jeff Schwartz

Maryland Law Review

No abstract provided.


Humans Vs. Robots: Rethinking Tax Policy For A More Sustainable Future, Kathryn Kisska-Schulze, Karie Davis-Nozemack Jan 2020

Humans Vs. Robots: Rethinking Tax Policy For A More Sustainable Future, Kathryn Kisska-Schulze, Karie Davis-Nozemack

Maryland Law Review

No abstract provided.


Comptroller Of The Treasury V. Wynne: Bridging The Gap Between Strands Of Jurisprudence On State Income Taxation, Daniel Bosworth May 2016

Comptroller Of The Treasury V. Wynne: Bridging The Gap Between Strands Of Jurisprudence On State Income Taxation, Daniel Bosworth

Maryland Law Review

No abstract provided.


Cheek V. United States: Finally, A Precise Definition Of The Willfulness Requirement In Federal Tax Crimes, Dwight W. Stone Ii Jan 1992

Cheek V. United States: Finally, A Precise Definition Of The Willfulness Requirement In Federal Tax Crimes, Dwight W. Stone Ii

Maryland Law Review

No abstract provided.


Interest Rate Swaps: Status Under Federal Tax And Securities Laws, Christopher Dean Olander, Cynthia L. Spell Jan 1986

Interest Rate Swaps: Status Under Federal Tax And Securities Laws, Christopher Dean Olander, Cynthia L. Spell

Maryland Law Review

No abstract provided.


Divorce, An Overlooked Tax Planning Tool (Or Gimmick), Theodore W. Hirsh Jan 1981

Divorce, An Overlooked Tax Planning Tool (Or Gimmick), Theodore W. Hirsh

Maryland Law Review

No abstract provided.


The Midstream Incorporation Of A Cash-Basis Taxpayer: An Update, Robert I. Keller Jan 1979

The Midstream Incorporation Of A Cash-Basis Taxpayer: An Update, Robert I. Keller

Maryland Law Review

No abstract provided.


Federal And State Taxation Of Municipal Bond Mutual Funds: A Proposal For A Principled State Response To Amendments To The Code Jan 1978

Federal And State Taxation Of Municipal Bond Mutual Funds: A Proposal For A Principled State Response To Amendments To The Code

Maryland Law Review

No abstract provided.


Income Shifting Through A Subchapter S Corporation Jan 1978

Income Shifting Through A Subchapter S Corporation

Maryland Law Review

No abstract provided.


The Tax Reform Act Of 1976, Section 1023: Tax Reform Gone Awry? Jan 1977

The Tax Reform Act Of 1976, Section 1023: Tax Reform Gone Awry?

Maryland Law Review

No abstract provided.


Section 6332(B) Of The Internal Revenue Code: Summary Levy Procedure On Life Insurance Policies - United States V. Prudential Insurance Co. Of America Jan 1973

Section 6332(B) Of The Internal Revenue Code: Summary Levy Procedure On Life Insurance Policies - United States V. Prudential Insurance Co. Of America

Maryland Law Review

No abstract provided.


The Statutory Trust Fund Under Irc § 7501 (A) Versus Administrative Expenses In Bankruptcy - In Re Halo Metal Products, Inc. Jan 1970

The Statutory Trust Fund Under Irc § 7501 (A) Versus Administrative Expenses In Bankruptcy - In Re Halo Metal Products, Inc.

Maryland Law Review

No abstract provided.


Real Estate And Tax Reform: An Analysis And Evaluation Of The Real Estate Provisions Of The Tax Reform Act Of 1969, C. Willis Ritter, Emil M. Sunley Jr. Jan 1970

Real Estate And Tax Reform: An Analysis And Evaluation Of The Real Estate Provisions Of The Tax Reform Act Of 1969, C. Willis Ritter, Emil M. Sunley Jr.

Maryland Law Review

No abstract provided.


Income Taxes And The Computation Of Lost Future Earnings In Wrongful Death And Personal Injury Cases - Neff V. United States' Platisv. United States Jan 1969

Income Taxes And The Computation Of Lost Future Earnings In Wrongful Death And Personal Injury Cases - Neff V. United States' Platisv. United States

Maryland Law Review

No abstract provided.


Capital Gains Through Real Estate, Jacques T. Schlenger, Robert C. Embry Jr. Jan 1967

Capital Gains Through Real Estate, Jacques T. Schlenger, Robert C. Embry Jr.

Maryland Law Review

No abstract provided.


Deductions For Legal Education - Welsh V. United States And Condit V. Commissioner, Barrett W. Freedlander Jan 1965

Deductions For Legal Education - Welsh V. United States And Condit V. Commissioner, Barrett W. Freedlander

Maryland Law Review

No abstract provided.


The No Property Rule In Federal Tax Lien Litigation, Seymour M. Teach Jan 1964

The No Property Rule In Federal Tax Lien Litigation, Seymour M. Teach

Maryland Law Review

No abstract provided.


Federal Tax Liens And Foreclosures, William F. Mosner Jan 1961

Federal Tax Liens And Foreclosures, William F. Mosner

Maryland Law Review

No abstract provided.


Capital Gains For Builders Of Residential Subdivisions, Theodore R. Groom Jan 1961

Capital Gains For Builders Of Residential Subdivisions, Theodore R. Groom

Maryland Law Review

No abstract provided.


Retroactive Sales And Use Taxes Unconstitutional - Comptroller V. Glenn L. Martin Co., Ernest J. Weiss Jr. Jan 1959

Retroactive Sales And Use Taxes Unconstitutional - Comptroller V. Glenn L. Martin Co., Ernest J. Weiss Jr.

Maryland Law Review

No abstract provided.


Strike Benefits - Income Or Gifts? - Kaiser V. United States, Lynn F. Meyers Jan 1959

Strike Benefits - Income Or Gifts? - Kaiser V. United States, Lynn F. Meyers

Maryland Law Review

No abstract provided.


A Critical Analysis Of The Tax Treatment Of Prepaid Income, Murray H. Rothaus Jan 1957

A Critical Analysis Of The Tax Treatment Of Prepaid Income, Murray H. Rothaus

Maryland Law Review

No abstract provided.


Rents And Rental Values Taxable As Income, James Morfit Mullen Jan 1941

Rents And Rental Values Taxable As Income, James Morfit Mullen

Maryland Law Review

No abstract provided.


Intergovernmental Tax Immunity - Liability Of Federal Governmental Employees To State Income Tax - Graves V. People Of State Of New York, Ex Rel O'Keefe Jan 1939

Intergovernmental Tax Immunity - Liability Of Federal Governmental Employees To State Income Tax - Graves V. People Of State Of New York, Ex Rel O'Keefe

Maryland Law Review

No abstract provided.


What Determines Domicil - Gaver V. County Commissioners For Frederick County. In The Matter Of Charles Delmar Jan 1939

What Determines Domicil - Gaver V. County Commissioners For Frederick County. In The Matter Of Charles Delmar

Maryland Law Review

No abstract provided.