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Articles 1 - 30 of 30
Full-Text Articles in Law
Privacy In Taxation, Michael Hatfield
Privacy In Taxation, Michael Hatfield
Florida State University Law Review
No abstract provided.
Tax Whistleblower Statute: Obtaining Meaningful Appeals Through The Appropriate Scope Of Review, Matthew R. Stock
Tax Whistleblower Statute: Obtaining Meaningful Appeals Through The Appropriate Scope Of Review, Matthew R. Stock
Florida State University Law Review
No abstract provided.
Realization And Recognition Of Losses On Stock Surrenders: A Frolic Through Subchapter C, Gwendolyn Griffith
Realization And Recognition Of Losses On Stock Surrenders: A Frolic Through Subchapter C, Gwendolyn Griffith
Florida State University Law Review
A shareholder's surrender of stock to a corporation for no consideration arguably results in a realized loss to the shareholder. But should that loss be recognized? The Supreme Court's decision in Fink v. Commissioner denied loss recognition for stock surrenders resulting in only a small reduction in a shareholder's percentage ownership in a corporation. While correct in results, the analytical basis for this decision is problematic and offers a unique opportunity to examine the basic issues of loss realization and recognition within the context of subchapter C of the Internal Revenue Code.
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Florida State University Law Review
Millions of American families have incomes that fall below the poverty line. Of these, many families are poor despite the fact that at least one member of these families works during the year. In this article, Professor Forman examines one tool in the fight against poverty, the earned income credit. Professor Forman examines the history of the credit and its shortcoming and then suggests ways in which the credit could be improved to better serve the working poor.
Back From The Dead: How President Reagan Saved The Income Tax, Marvin A. Chirelstein
Back From The Dead: How President Reagan Saved The Income Tax, Marvin A. Chirelstein
Florida State University Law Review
No abstract provided.
Section 83 Applied To Partnership Transactions: The Road To Certainty In Planning And Controlling The Tax Consequences Of Exchanges Of Partnership Interests For Services, Charles R. Gehrke
Section 83 Applied To Partnership Transactions: The Road To Certainty In Planning And Controlling The Tax Consequences Of Exchanges Of Partnership Interests For Services, Charles R. Gehrke
Florida State University Law Review
No abstract provided.
Recent Developments In The Federal Tax Law Treatment Of Nominee Corporations, Carla Green
Recent Developments In The Federal Tax Law Treatment Of Nominee Corporations, Carla Green
Florida State University Law Review
No abstract provided.
Defining "Trade Or Business" Under The Internal Revenue Code: A Survey Of Relevant Cases, E. John Lopez
Defining "Trade Or Business" Under The Internal Revenue Code: A Survey Of Relevant Cases, E. John Lopez
Florida State University Law Review
No abstract provided.
Allison V. United States, 83-1 U.S. Tax Cas. (Cch) ¶ 9241 (Ct. App. Fed. Cir. 1983), Peter Doragh
Allison V. United States, 83-1 U.S. Tax Cas. (Cch) ¶ 9241 (Ct. App. Fed. Cir. 1983), Peter Doragh
Florida State University Law Review
Partnership Taxation-INTANGIBLE DRILLING COSTS MEET SUBSTANTIAL ECONOMIC EFFECT
Partnership Allocations: Flipping Through The Substantial Economic Effect Hoops, Frank Rainer
Partnership Allocations: Flipping Through The Substantial Economic Effect Hoops, Frank Rainer
Florida State University Law Review
No abstract provided.
Eligibility, Election And Termination Under The Subchapter S Revision Act Of 1982, Robert E. Meale
Eligibility, Election And Termination Under The Subchapter S Revision Act Of 1982, Robert E. Meale
Florida State University Law Review
No abstract provided.
Fogelsong V. Commissioner, 691 F.2d 848 (7th Cir. 1982), Timothy L. Whalen
Fogelsong V. Commissioner, 691 F.2d 848 (7th Cir. 1982), Timothy L. Whalen
Florida State University Law Review
Tax-Fogelsong IV: THE SEVENTH CIRCUIT HOLDS THAT A PERSONAL SERVICE CORPORATION AND ITS SOLE SHAREHOLDER/EMPLOYEE DO NOT CONSTITUTE TWO SEPARATE ORGANIZATIONS, TRADES, OR BUSINESSES UNDER SECTION 482 OF THE INTERNAL REVENUE CODE.
Tufts -- The Resurrection Of Crane's Footnote 37, Janet Jacobowitz
Tufts -- The Resurrection Of Crane's Footnote 37, Janet Jacobowitz
Florida State University Law Review
No abstract provided.
Carnation Co. V. Commissioner, 640 F.2d 1010 (9th Cir. 1981), Jorge E. Alvarez
Carnation Co. V. Commissioner, 640 F.2d 1010 (9th Cir. 1981), Jorge E. Alvarez
Florida State University Law Review
Income Tax-FOREIGN INCOME-INSURANCE PAYMENTS TO WHOLLY-OWNED FOREIGN CAPTIVE INSURANCE COMPANY ARE RECAST AS CAPITAL CONTRIBUTIONS
The Mortgage Subsidy Bond Tax Act Of 1980: A Step In The Wrong Direction, Joseph Edward Broadus
The Mortgage Subsidy Bond Tax Act Of 1980: A Step In The Wrong Direction, Joseph Edward Broadus
Florida State University Law Review
No abstract provided.
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Florida State University Law Review
No abstract provided.
Ogiony V. Commissioner, 617 F.2d 14 (2d Cir. 1980), Vincent A. Sable
Ogiony V. Commissioner, 617 F.2d 14 (2d Cir. 1980), Vincent A. Sable
Florida State University Law Review
Taxation-DISREGARDING THE CORPORATE ENTITY-PARTNERS UNABLE TO IGNORE EXISTENCE OF CORPORATION USED FOR FINANCING PURPOSES
Federal Regulation Of Foreign Currency Trading For Future Delivery On Interbank And Futures Markets, Stewart L. Brown, W. Dekle Day
Federal Regulation Of Foreign Currency Trading For Future Delivery On Interbank And Futures Markets, Stewart L. Brown, W. Dekle Day
Florida State University Law Review
No abstract provided.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Florida State University Law Review
No abstract provided.
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
Florida State University Law Review
No abstract provided.
Murry V. Commissioner, 601 F.2d 892 (5th Cir. 1979), Jorge E. Alvarez
Murry V. Commissioner, 601 F.2d 892 (5th Cir. 1979), Jorge E. Alvarez
Florida State University Law Review
Income Tax-CONDOMINIUM RECREATION FACILITIES-EXCESS RENTAL PAYMENTS TO OWNERS OF RECREATIONAL FACILITIES NOT INCLUDIBLE IN DEVELOPER'S SALES INCOME
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Florida State University Law Review
No abstract provided.
I.R.C. § 302(B)(1): Dividend Equivalency After United States V. Davis, Ronald L. Nelson
I.R.C. § 302(B)(1): Dividend Equivalency After United States V. Davis, Ronald L. Nelson
Florida State University Law Review
No abstract provided.
Capital Gains And Losses: A Primer (Part Two), Thomas J. Gallagher, Jr.
Capital Gains And Losses: A Primer (Part Two), Thomas J. Gallagher, Jr.
Florida State University Law Review
No abstract provided.
Capital Gains And Losses: A Primer (Part One), Thomas J. Gallagher, Jr.
Capital Gains And Losses: A Primer (Part One), Thomas J. Gallagher, Jr.
Florida State University Law Review
No abstract provided.
Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten
Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten
Florida State University Law Review
No abstract provided.
Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola
Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola
Florida State University Law Review
No abstract provided.
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Florida State University Law Review
Profit Sharing- NEW DEFINITION OF A PARTNERSHIP "PROFITS INTEREST" DISQUALIFIES AN OTHERWISE QUALIFIED PROFIT SHARING PLAN.
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Florida State University Law Review
Income Tax- PROPERTY SETTLEMENT IN DIVORCE- AN UNSETTLED AREA OF SETTLED LAW.
Partnership Allocations And Tax Reform, Donald J. Weidner
Partnership Allocations And Tax Reform, Donald J. Weidner
Florida State University Law Review
No abstract provided.