Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation-Federal (136)
- Tax Law (128)
- Taxation-Transnational (59)
- Business Organizations Law (44)
- Taxation-Federal Estate and Gift (28)
-
- Legislation (27)
- Estates and Trusts (22)
- Law and Economics (15)
- Comparative and Foreign Law (14)
- Taxation-State and Local (14)
- Supreme Court of the United States (11)
- Constitutional Law (10)
- Courts (7)
- Legal History (6)
- European Law (5)
- Banking and Finance Law (4)
- Family Law (4)
- International Law (4)
- Nonprofit Organizations Law (4)
- Securities Law (4)
- Social and Behavioral Sciences (4)
- Civil Rights and Discrimination (3)
- Entertainment, Arts, and Sports Law (3)
- Law and Politics (3)
- Law and Society (3)
- Transnational Law (3)
- Accounting Law (2)
- Economics (2)
- Education Law (2)
- Institution
-
- University of Michigan Law School (125)
- Maurer School of Law: Indiana University (17)
- Columbia Law School (9)
- Boston University School of Law (7)
- Georgetown University Law Center (7)
-
- New York Law School (6)
- University of Baltimore Law (6)
- University of Maryland Francis King Carey School of Law (6)
- Yeshiva University, Cardozo School of Law (6)
- Duke Law (5)
- Notre Dame Law School (4)
- University of Cincinnati College of Law (4)
- Pace University (3)
- Case Western Reserve University School of Law (2)
- Fordham Law School (2)
- Schulich School of Law, Dalhousie University (2)
- University of Colorado Law School (2)
- University of Florida Levin College of Law (2)
- University of Georgia School of Law (2)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (2)
- Vanderbilt University Law School (2)
- Cleveland State University (1)
- George Washington University Law School (1)
- Loyola University Chicago, School of Law (1)
- Mitchell Hamline School of Law (1)
- Saint Louis University School of Law (1)
- Texas A&M University School of Law (1)
- University of Kentucky (1)
- University of Missouri School of Law (1)
- University of Pittsburgh School of Law (1)
- Publication Year
- Publication
-
- Articles (117)
- Faculty Scholarship (31)
- Articles by Maurer Faculty (17)
- Book Chapters (12)
- All Faculty Scholarship (7)
-
- Articles & Chapters (5)
- Faculty Articles and Other Publications (4)
- Georgetown Law Faculty Publications and Other Works (4)
- Journal Articles (4)
- Scholarly Works (4)
- Elisabeth Haub School of Law Faculty Publications (3)
- Faculty Publications (3)
- Reviews (3)
- U.S. Supreme Court Briefs (3)
- Articles, Book Chapters, & Popular Press (2)
- Other Publications (2)
- UF Law Faculty Publications (2)
- Vanderbilt Law School Faculty Publications (2)
- Challenging Federal Ownership and Management: Public Lands and Public Benefits (October 11-13) (1)
- Faculty Publications & Other Works (1)
- GW Law Faculty Publications & Other Works (1)
- Law Faculty Articles and Essays (1)
- Law Faculty Scholarly Articles (1)
- MSS Finding Aids (1)
- Maryland Law Review Online (1)
- Publications (1)
Articles 211 - 233 of 233
Full-Text Articles in Law
Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Scholarly Works
With respect to the taxation of personal income, it was plain by 1940 that states were constitutionally free to tax residents on all personal income wherever earned and nonresidents on personal income earned within the state, even though these two principles, taken together, meant that an individual's income might be subject to double-taxation by different states. The Supreme Court, after toying with the idea for a decade, finally rejected the invitation to forge the due process clause into a tool for preventing multiple taxation and reverted to the ruling law of an earlier era that left the solution of such …
Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Book Chapters
As an introduction to the subject of this conference, several topics will be discussed. First, the tax and non-tax consequences of conducting business in a partnership form will be examined and compared with the consequences of doing business in a corporate form. The principle concern of this paper, however, is to examine the tax consequences of transferring property to a corporation, whether such transfer is made at the time the corporation is organized or at some subsequent date.
The Requirement That A Capital Expenditure Create Or Enhance An Asset, Alan Gunn
The Requirement That A Capital Expenditure Create Or Enhance An Asset, Alan Gunn
Journal Articles
Should expenditures that have an impact on a company’s production beyond one tax year be capitalized for tax purposes? How can these be distinguished from the “ordinary and necessary expenses” of a business? Is it reasonable to permit a current deduction for these expenditures? While a capitalized expenditure has often been seen as an expenditure that has produced an “asset”, there is no clear rule on what is an asset how to define it. The article examines these issues, with a discussion of the statutory provisions concerning capital expenditures and the problem of whether capitalization is a method of accounting. …
Deductibility Of Expenses For Child Care And Household Services: New Section 214, Alan L. Feld
Deductibility Of Expenses For Child Care And Household Services: New Section 214, Alan L. Feld
Faculty Scholarship
It is increasingly common to find families composed of husband, wife and young children, where both husband and wife are gainfully employed. For some, this pattern is regarded as preferable to the older "ideal" family, where the husband was the sole breadwinner and the wife cared for the children, performed household chores and perhaps engaged in social or charitable activities. Where both spouses are gainfully employed, it is often necessary for the family to employ household help to care for the children and do the housework. These expenditures are "necessary" to the gainful employment of both spouses in the sense …
Review Of Federal Income Taxation Of Estates And Beneficiaries, Ronald H. Jensen
Review Of Federal Income Taxation Of Estates And Beneficiaries, Ronald H. Jensen
Elisabeth Haub School of Law Faculty Publications
No abstract provided.
A Guide To The Estate And Gift Tax Amendments Of 1970, Douglas A. Kahn
A Guide To The Estate And Gift Tax Amendments Of 1970, Douglas A. Kahn
Articles
The Excise, Estate, and Gift Tax Adjustment Act of 1970 [Pub. L. No. 91-614 (Dec. 31, 1970) made a number of amendments to the federal estate and gift tax laws. The estate tax laws were amended to shorten the period of time for filing estate tax returns and for the alternate valuation date and for several related items. In addition, for income tax purposes, the holding period of property that was included in a decedent's gross estate and that was acquired from the decedent was altered; and fiduciaries were granted additional means of obtaining a discharge of their personal liability …
Transactions Subject To The Federal Gift Tax, Douglas A. Kahn
Transactions Subject To The Federal Gift Tax, Douglas A. Kahn
Articles
The federal gift tax was first enacted in 1924, approximately eight years after the adoption of the estate tax. As originally enacted, the tax was largely ineffective because it was computed on an annual basis without regard to gifts made in prior years.
Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn
Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn
Articles
A buy-out of a shareholder's stock is a sale of his stock holdings in a specific corporation pursuatnt to a pre-existing contract. In recent years such arrangements have, deservedly, become an increasingly popular planning device for shareholders in closely held corporations; they make it possible to limit the class of potential shareholders, provide liquidity for the estate of a deceased shareholder, and establish a value for stock which has no active market. There are two popular categories of buy-out plans. If the prospective purchaser of a decedent's shares is the corporation that issued them, the plan is called an "entity …
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Tax Problems In Probating Estates, Byron E. Bronston
Tax Problems In Probating Estates, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown
The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Capitalism, The United States Constitution And The Supreme Court, Part 2, Hugh Evander Willis
Capitalism, The United States Constitution And The Supreme Court, Part 2, Hugh Evander Willis
Articles by Maurer Faculty
No abstract provided.
The Nature Of Income Tax, Robert C. Brown
The Nature Of Income Tax, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown
Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Corporation Tax Decision, Ralph W. Aigler
The Corporation Tax Decision, Ralph W. Aigler
Articles
Seldom, if ever, in the history of the country has the Supreme Court been called upon within a comparatively short period of time to decide so many questions of widespread interest and vital importance as has been the case during the last year or two. Attempts on the part of the state and national governments to regulate and control corporations, which in recent years have come to exercise such a large and not always wholesome influence upon affairs generally, have been the occasion for the consideration by the court of many of the important cases recently presented. Among these are …
The Constitutionality Of The Federal Corporation Tax, Ralph W. Aigler
The Constitutionality Of The Federal Corporation Tax, Ralph W. Aigler
Articles
During the special session of Congress held the past summer there was enacted as an amendment to the new Tariff Law what is generally known as the Federal Corporation Tax.1 At the time of its consideration in Congress and since its enactment there has been considerable discussion regarding the constitutionality of the measure, and no little doubt has been expressed as to its validity.
Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley
Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley
Articles
The problem of suitable and justtaxation is one which is forever demanding solution, butnever solved. Adam Smith gave to the world certain rules which should governin taxation, the first of which was that "The subjects of every state ought to contribute towards the support of the government as nearly as possible in proportion to their respective abilities - that is, in proportion to the revenue which they respectively enjoy under the protection of the state." While most writers on political economy have been disposed to accept this as a sound and just rule, some have objected to it that it …