Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 30 of 31
Full-Text Articles in Law
Contractual Tax Reform, Michael Abramowicz, Andrew Blair-Stanek
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
William & Mary Law Review
No abstract provided.
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
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
Commercial Activity And Charitable Tax Exemption, John D. Colombo
William & Mary Law Review
No abstract provided.
Free? Exercise, Marci A. Hamilton
Internal Revenue Code Section 1259: A Legitimate Foundation For Taxing Short Sales Against The Box Or A Mere Makeover?, Simon D. Ulcickas
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
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
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
Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky
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
William & Mary Law Review
No abstract provided.
Tax Planning For Compensation Of Service Partners
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
William & Mary Law Review
No abstract provided.
Tax Treatment Of Accrued Interest On Convertible Bonds: A Dilemma For Corporate Taxpayers
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
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
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
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
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
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
William & Mary Law Review
No abstract provided.
New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent
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
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
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
Book Review Of Corporate Tax Management, Emeric Fischer
William & Mary Law Review
No abstract provided.
Why An Interest Equalization Tax?, Owen Alan Knopping
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
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
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
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
§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
"A Roadmap Of Subchapter S"..., Robert S. Bersch
William & Mary Law Review
No abstract provided.