Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Law and Economics (2)
- Agriculture Law (1)
- Business (1)
- Climate (1)
- Contracts (1)
-
- Earth Sciences (1)
- Environmental Sciences (1)
- Hydrology (1)
- Intellectual Property Law (1)
- Legal Profession (1)
- Marketing (1)
- Natural Resource Economics (1)
- Natural Resources Law (1)
- Natural Resources Management and Policy (1)
- Natural Resources and Conservation (1)
- Oceanography and Atmospheric Sciences and Meteorology (1)
- Physical Sciences and Mathematics (1)
- Property Law and Real Estate (1)
- Social and Behavioral Sciences (1)
- State and Local Government Law (1)
- Tax Law (1)
- Taxation-Transnational (1)
- Urban Studies and Planning (1)
- Water Law (1)
- Water Resource Management (1)
- Institution
Articles 1 - 3 of 3
Full-Text Articles in Law
Slides: Lower Arkansas Valley Super Ditch Company, Inc.: Water Leasing Program, Peter Nichols
Slides: Lower Arkansas Valley Super Ditch Company, Inc.: Water Leasing Program, Peter Nichols
Evolving Regional Frameworks for Ag-to-Urban Water Transfers (December 11)
Presenter: Peter Nichols, General Counsel of the Lower Arkansas Valley “Super Ditch” Company, Trout, Raley, Montano, Witwer & Freeman PC, Colorado
33 slides
Intellectual Property Rights In An Attorney’S Work Product, Ralph D. Clifford
Intellectual Property Rights In An Attorney’S Work Product, Ralph D. Clifford
Faculty Publications
This paper addresses the main intellectual property consequences of practicing law and whether attorneys can prevent others from using their work-product. The article does not assume that the reader is an expert in intellectual property law; instead, it is designed to answer the types of questions practitioners have about their rights.
Foreign Income And Domestic Deductions, James R. Hines Jr.
Foreign Income And Domestic Deductions, James R. Hines Jr.
Articles
To what extent should taxpayers deduct expenses incurred domestically that contribute to foreign income production? It is widely believed that if the home country does not tax foreign income, then it also should not permit deductions for that portion of domestic expenses attributable to earning foreign income. This prescription is, however, inconsistent with the decision to exempt foreign income from taxation in the first place. The paper shows that, for any system of taxing foreign income, the consistent and efficient treatment is to permit domestic expense deductions for all expenses incurred domestically. This differs from the current U.S. regime, under …