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Full-Text Articles in Law

Shifting The Scope Towards Students: An Analysis Of Tax Code Treatment Of The Higher Education Loan Interest Deduction, Brianna C. Frontuto Mar 2023

Shifting The Scope Towards Students: An Analysis Of Tax Code Treatment Of The Higher Education Loan Interest Deduction, Brianna C. Frontuto

West Virginia Law Review

In a nation where education is held in the highest regard but given the lowest priority, the United States continues to enlarge a gaping hole in the education system: student loan debt, a crisis sweeping across the nation and affecting nearly every individual in the United States. Higher education costs have sky-rocketed, and the expanding administrations and complex projects do not provide assurance that this will change any time soon.

Congress has placed tax incentives in the Internal Revenue Code (“the Code”) to encourage the pursuit of higher education while providing a benefit for doing so. Specifically, § 221 of …


The Key To Closing The Tax Gap: Understanding, Susan Striz Apr 2010

The Key To Closing The Tax Gap: Understanding, Susan Striz

West Virginia Law Review

No abstract provided.


West Virginia's Limited Liability Company Act: Problems With The Act, Ann Maxey Jun 1994

West Virginia's Limited Liability Company Act: Problems With The Act, Ann Maxey

West Virginia Law Review

No abstract provided.


An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy Jun 1985

An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy

West Virginia Law Review

No abstract provided.


Federal Tax Lien--Effect Of State Statute Of Limitations, James Kilgore Edmundson Jr. Feb 1962

Federal Tax Lien--Effect Of State Statute Of Limitations, James Kilgore Edmundson Jr.

West Virginia Law Review

No abstract provided.


Taxation--Ordinary And Necessary Expense--Capital Loss Distinguished, C. M. C. Dec 1955

Taxation--Ordinary And Necessary Expense--Capital Loss Distinguished, C. M. C.

West Virginia Law Review

No abstract provided.


Taxation--Liens--Priorities, C. W. G. May 1955

Taxation--Liens--Priorities, C. W. G.

West Virginia Law Review

No abstract provided.


Stipulations--Operation And Effect--Administrative Compared With Judicial Proceedings, H. C. B. Mar 1955

Stipulations--Operation And Effect--Administrative Compared With Judicial Proceedings, H. C. B.

West Virginia Law Review

No abstract provided.


Public And Public Welfare Property Tax Exemption In West Virginia, Albert S. Abel Nov 1953

Public And Public Welfare Property Tax Exemption In West Virginia, Albert S. Abel

West Virginia Law Review

No abstract provided.


Taxation--Cash Basis To Accrual Basis--Inventory Included, J. M. H. Nov 1953

Taxation--Cash Basis To Accrual Basis--Inventory Included, J. M. H.

West Virginia Law Review

No abstract provided.


Taxation--Application For Refund, J. M. H. Jun 1953

Taxation--Application For Refund, J. M. H.

West Virginia Law Review

No abstract provided.


Transferee Liability--A Capital Loss, William T. Lively Jr. Dec 1952

Transferee Liability--A Capital Loss, William T. Lively Jr.

West Virginia Law Review

No abstract provided.


Taxation Of Interstate Commerce, L. A. S. Jun 1952

Taxation Of Interstate Commerce, L. A. S.

West Virginia Law Review

No abstract provided.


Judicial Interpretation Of The Ordinary And Necessary Clause Of The Internal Revenue Code, L. A. S. Apr 1952

Judicial Interpretation Of The Ordinary And Necessary Clause Of The Internal Revenue Code, L. A. S.

West Virginia Law Review

No abstract provided.


Refunds In Connection With Transferee Liability: A Legislative Proposal, Henry D. Collins Apr 1952

Refunds In Connection With Transferee Liability: A Legislative Proposal, Henry D. Collins

West Virginia Law Review

No abstract provided.


Taxation--Constitutionality Of Tax-Refund Statute, F. R. T. Dec 1950

Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.

West Virginia Law Review

No abstract provided.


Taxation--Federal Income Tax--Rights To Subscribe To Stock Of Another Corporation As Taxable Gain, William H. Waldron Jr. Dec 1934

Taxation--Federal Income Tax--Rights To Subscribe To Stock Of Another Corporation As Taxable Gain, William H. Waldron Jr.

West Virginia Law Review

No abstract provided.


Constitutional Law--Federal Taxation Of State Liquor Monopoly, Robert W. Burk Dec 1934

Constitutional Law--Federal Taxation Of State Liquor Monopoly, Robert W. Burk

West Virginia Law Review

No abstract provided.


Review Of Recent Supreme Court Decisions On Subject Of Federal Taxation, George Maurice Morris, Allan H. Gardner Feb 1928

Review Of Recent Supreme Court Decisions On Subject Of Federal Taxation, George Maurice Morris, Allan H. Gardner

West Virginia Law Review

No abstract provided.


Federal Income And Profit Taxes: 1921 Supplement, G. E. O. Jun 1921

Federal Income And Profit Taxes: 1921 Supplement, G. E. O.

West Virginia Law Review

No abstract provided.


Federal Income Tax, H. C. J. Apr 1920

Federal Income Tax, H. C. J.

West Virginia Law Review

No abstract provided.