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Articles 1 - 22 of 22
Full-Text Articles in Law
The Erosion Of Constitutional Privileges, Paul P. Lipton
The Erosion Of Constitutional Privileges, Paul P. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Attacking Shelters Through The Mini-Maxi Tax: A Sketchbook Of Tax Preference Concepts, Patricia Ann Metzer
Attacking Shelters Through The Mini-Maxi Tax: A Sketchbook Of Tax Preference Concepts, Patricia Ann Metzer
William & Mary Annual Tax Conference
No abstract provided.
Tax Elections In Post Mortem Administration, John E. Donaldson
Tax Elections In Post Mortem Administration, John E. Donaldson
William & Mary Annual Tax Conference
No abstract provided.
Has The 1976 Tax Reform Act Injected A Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr.
Has The 1976 Tax Reform Act Injected A Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson
The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson
Popular Media
No abstract provided.
Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee
Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee
Faculty Publications
No abstract provided.
Speaking Out: Why Exempt Veterans?, Chester Smolski
Speaking Out: Why Exempt Veterans?, Chester Smolski
Smolski Texts
"The city of Providence will likely incur a deficit of approximately $3 million this fiscal year. Yet, even with this deficit, tax rates will raise by $1.90, 300 municipal employees will be fired, and an additional 200 jobs will not be filled as workers retire."
State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein
State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein
Scholarly Works
The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …
State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein
State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein
Scholarly Works
The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …
Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee
Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee
Faculty Publications
Newly issued Proposed Regulations, under Section 355, follow recent decisions allowing horizontal divisions of a single business. In addition, the proposals introduce factors for determining whether a Section 355 transaction is a device for bailing out earnings" Mr. Lee analyzes these and other changes in the Proposed Regulations.
The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson
The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson
Popular Media
No abstract provided.
Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg
Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg
Faculty Publications
No abstract provided.
The Reverse Transfer Of Technology: Legal And Administrative Aspects Of Compensation, Taxation And Related Policy Measures, Richard Pomp, Oliver Oldman
The Reverse Transfer Of Technology: Legal And Administrative Aspects Of Compensation, Taxation And Related Policy Measures, Richard Pomp, Oliver Oldman
Faculty Articles and Papers
This study discusses the legal and administrative implications of transferring to the developing countries part of the benefits accruing to both the migrants and to the developed countries from the reverse transfer of technology, or brain drain. Brain drain is an expression used to indicate the migration of professional, technical, and kindred persons (PTKs) from the developing countries to the developed. This is causing concern regarding the effect this loss of manpower is having on the economies of the developing countries.
The causes of brain drain are complex, and a number of remedies have been suggested at various times to …
Mineral Taxation In Zambia, Muna Ndulo
Mineral Taxation In Zambia, Muna Ndulo
Cornell Law Faculty Publications
No abstract provided.
A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley
A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley
Faculty Articles
The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code which has fostered a seemingly never-ending yet never-successful attempt by the Courts and Congress to design a coherent, non-discriminatory regime. In this article, Professor O'Kelley sets forth a proposal for a logical system for treating corporate distributions to shareholders which would strengthen the double tax scheme, and eliminate its present loopholes.
Pratt And Deductions For Payments To Partners, Donald J. Weidner
Pratt And Deductions For Payments To Partners, Donald J. Weidner
Scholarly Publications
No abstract provided.
Partnership Allocations And Tax Reform, Donald J. Weidner
Partnership Allocations And Tax Reform, Donald J. Weidner
Scholarly Publications
No abstract provided.
Eliminating The Capital Gains Preference. Part I: The Problems Of Inflation, Bunching And Lock-In, Michael J. Waggoner
Eliminating The Capital Gains Preference. Part I: The Problems Of Inflation, Bunching And Lock-In, Michael J. Waggoner
Publications
No abstract provided.
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Articles by Maurer Faculty
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits a deduction for business expenses, also to permit a two-worker family to deduct that part of their transportation costs and living expenses attributable to a second job. After tracing the current state of the law, he contends that the implicit assumption of the Code-that married taxpayers live together and constitute a single consumption unit-should allow deduction of some commuting costs and living expenses, much as a single taxpayer is allowed a deduction for transportation to and living expenses at a secondary place of business. Last, …
Eliminating The Capital Gains Preference. Part Ii: The Problem Of Corporate Taxation, Michael J. Waggoner
Eliminating The Capital Gains Preference. Part Ii: The Problem Of Corporate Taxation, Michael J. Waggoner
Publications
No abstract provided.
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
Faculty Works
No abstract provided.
Taxation Of Distributions From Accumulation Trusts: The Impact Of The Tax Reform Act Of 1976, David T. Link, Michael J. Wahoske
Taxation Of Distributions From Accumulation Trusts: The Impact Of The Tax Reform Act Of 1976, David T. Link, Michael J. Wahoske
Journal Articles
The complex rules governing the taxation of income from trusts and estates have at times been described as incomprehensible. Perhaps the most confusing of these are the accumulation distribution throwback rules. In an effort to alleviate some of this confusion, Congress included accumulation trusts within the purview of the Tax Reform Act of 1976. Though Congress claimed that the rules are now "considerably simplified," it is not without some effort that one is able to translate the statutory language into a form useful to the practitioner.
Given the complexity of the rules, it is necessary to begin with a caveat. …