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Full-Text Articles in Law

Contractual Tax Reform, Michael Abramowicz, Andrew Blair-Stanek May 2020

Contractual Tax Reform, Michael Abramowicz, Andrew Blair-Stanek

William & Mary Law Review

One-size-fits-all taxation fails to accommodate diverse taxpayer circumstances. This Article proposes allowing taxpayers to contract into alternative tax regimes administered by private intermediaries. Participating taxpayers would make payments to the intermediaries pursuant to contract, and the intermediaries would be required to pay to the government at least as much as these taxpayers would have paid the government otherwise. That amount is determined based on the actual tax receipts of a control group, taxpayers who wish to contract with an intermediary but instead are chosen at random to continue under the status quo. These alternative tax regimes might better accommodate taxpayers’ …


Of State Laboratories And Legislative Alloys: How "Fair Share" Laws Can Be Written To Avoid Erisa Preemption And Influence Private Sector Health Care Reform In America, Darren Abernethy Apr 2008

Of State Laboratories And Legislative Alloys: How "Fair Share" Laws Can Be Written To Avoid Erisa Preemption And Influence Private Sector Health Care Reform In America, Darren Abernethy

William & Mary Law Review

No abstract provided.


The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini Mar 2007

The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini

William & Mary Law Review

No abstract provided.


Commercial Activity And Charitable Tax Exemption, John D. Colombo Dec 2002

Commercial Activity And Charitable Tax Exemption, John D. Colombo

William & Mary Law Review

No abstract provided.


Free? Exercise, Marci A. Hamilton Mar 2001

Free? Exercise, Marci A. Hamilton

William & Mary Law Review

No abstract provided.


Internal Revenue Code Section 1259: A Legitimate Foundation For Taxing Short Sales Against The Box Or A Mere Makeover?, Simon D. Ulcickas Apr 1998

Internal Revenue Code Section 1259: A Legitimate Foundation For Taxing Short Sales Against The Box Or A Mere Makeover?, Simon D. Ulcickas

William & Mary Law Review

No abstract provided.


Jackson Reanalyzed: Preventing Tax-Free Escape Upon Transfer Of A Partnership Interest, Michael J. Baader Feb 1985

Jackson Reanalyzed: Preventing Tax-Free Escape Upon Transfer Of A Partnership Interest, Michael J. Baader

William & Mary Law Review

No abstract provided.


A Decision Model For Lease Parties In Sale-Leasebacks Of Real Estate, Nancy E. Shurtz Mar 1982

A Decision Model For Lease Parties In Sale-Leasebacks Of Real Estate, Nancy E. Shurtz

William & Mary Law Review

No abstract provided.


Carrybacks And The (F) Reorganization Mar 1978

Carrybacks And The (F) Reorganization

William & Mary Law Review

No abstract provided.


Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky May 1977

Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky

William & Mary Law Review

No abstract provided.


Analysis Of Revenue Ruling 75-292: A Proposal To Allow The Combined Use Of Sections 1031 And 351 Without Destroying The Tax-Free Status Of Either Mar 1976

Analysis Of Revenue Ruling 75-292: A Proposal To Allow The Combined Use Of Sections 1031 And 351 Without Destroying The Tax-Free Status Of Either

William & Mary Law Review

No abstract provided.


Tax Planning For Compensation Of Service Partners May 1975

Tax Planning For Compensation Of Service Partners

William & Mary Law Review

No abstract provided.


Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options Dec 1974

Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options

William & Mary Law Review

No abstract provided.


Tax Treatment Of Accrued Interest On Convertible Bonds: A Dilemma For Corporate Taxpayers Oct 1973

Tax Treatment Of Accrued Interest On Convertible Bonds: A Dilemma For Corporate Taxpayers

William & Mary Law Review

No abstract provided.


United States V. Byrum - The Management Power Question In Estate Taxation Oct 1972

United States V. Byrum - The Management Power Question In Estate Taxation

William & Mary Law Review

No abstract provided.


Administrative Law - Taxpayer's Intervention In Third-Party Summons Proceeding. Donaldson V. United States, 91 S. Ct. 534 (1971), Robert C. Koch Oct 1971

Administrative Law - Taxpayer's Intervention In Third-Party Summons Proceeding. Donaldson V. United States, 91 S. Ct. 534 (1971), Robert C. Koch

William & Mary Law Review

No abstract provided.


Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff Oct 1970

Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff

William & Mary Law Review

No abstract provided.


Tax Incentives As A Solution To Urban Problems, Lawrence M. Stone Mar 1969

Tax Incentives As A Solution To Urban Problems, Lawrence M. Stone

William & Mary Law Review

No abstract provided.


Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon May 1968

Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon

William & Mary Law Review

No abstract provided.


Taxation - Depreciation Allowance In Year Of Disposition On Asset Sold At Gain, Fribourg Navigation Co. V. Commissioner Of Internal Revenue, 86 S.Ct. 862 (1966), Don L. Ricketts Feb 1967

Taxation - Depreciation Allowance In Year Of Disposition On Asset Sold At Gain, Fribourg Navigation Co. V. Commissioner Of Internal Revenue, 86 S.Ct. 862 (1966), Don L. Ricketts

William & Mary Law Review

No abstract provided.


New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent May 1966

New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent

William & Mary Law Review

No abstract provided.


Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer Apr 1965

Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer

William & Mary Law Review

No abstract provided.


Tax Legislation Enacted By The 1964 General Assembly Of Virginia, H. Brice Graves Apr 1965

Tax Legislation Enacted By The 1964 General Assembly Of Virginia, H. Brice Graves

William & Mary Law Review

No abstract provided.


Book Review Of Corporate Tax Management, Emeric Fischer Jan 1965

Book Review Of Corporate Tax Management, Emeric Fischer

William & Mary Law Review

No abstract provided.


Why An Interest Equalization Tax?, Owen Alan Knopping Apr 1964

Why An Interest Equalization Tax?, Owen Alan Knopping

William & Mary Law Review

No abstract provided.


Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman Apr 1963

Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman

William & Mary Law Review

No abstract provided.


Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd Jan 1963

Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd

William & Mary Law Review

No abstract provided.


Collapsible Corporations: A Question Of Intent, Douglas W. Conner Mar 1962

Collapsible Corporations: A Question Of Intent, Douglas W. Conner

William & Mary Law Review

No abstract provided.


§304 Of The Internal Revenue Code Of 1954: Redemptions By Related Corporations, Thomas D. Terry Mar 1962

§304 Of The Internal Revenue Code Of 1954: Redemptions By Related Corporations, Thomas D. Terry

William & Mary Law Review

No abstract provided.


"A Roadmap Of Subchapter S"..., Robert S. Bersch Oct 1961

"A Roadmap Of Subchapter S"..., Robert S. Bersch

William & Mary Law Review

No abstract provided.