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Full-Text Articles in Law
Chaos In Wonderland: A Review Of The Regulations Issued Under Irc Section 89, Rebecca J. Miller
Chaos In Wonderland: A Review Of The Regulations Issued Under Irc Section 89, Rebecca J. Miller
William & Mary Annual Tax Conference
No abstract provided.
Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes
Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes
William & Mary Annual Tax Conference
No abstract provided.
Section 2036(C), Jere D. Mcgaffey
Section 2036(C), Jere D. Mcgaffey
William & Mary Annual Tax Conference
No abstract provided.
Tax Aspects Of Divorce And Separation: Alimony, Child Support And Property Transfers, Robert E. Lee
Tax Aspects Of Divorce And Separation: Alimony, Child Support And Property Transfers, Robert E. Lee
William & Mary Annual Tax Conference
No abstract provided.
Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.
Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.
William & Mary Annual Tax Conference
No abstract provided.
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
William & Mary Annual Tax Conference
No abstract provided.
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
William & Mary Annual Tax Conference
No abstract provided.
Section 752(C): The Other Issue In Tufts V. Commissioner, L. Scott Stafford
Section 752(C): The Other Issue In Tufts V. Commissioner, L. Scott Stafford
Faculty Scholarship
No abstract provided.
Tax Treatment Of Employment-Related Personal Injury Awards: The Need For Limits, J. Martin Burke, Michael K. Friel
Tax Treatment Of Employment-Related Personal Injury Awards: The Need For Limits, J. Martin Burke, Michael K. Friel
UF Law Faculty Publications
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has centered on the applicability of this Section to payments in settlement or other resolution of employment-related disputes arising out of an employment relationship and accompanied by charges of tortious conduct leveled at one or more of the parties. Part II reviews the origin of amounts received as damages on account of non-physical injuries. Part III analyzes the application of Section 104(a)(2) focusing on how courts have often blurred the distinction between what non-physical injuries are encompassed by the term “personal injury,” and whether a taxpayer …