Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 5 of 5
Full-Text Articles in Law
The Taxation Of Interest -- Free Loans, James T. O'Hare
The Taxation Of Interest -- Free Loans, James T. O'Hare
Vanderbilt Law Review
The dramatic rise in interest rates in the United States in the past few years has given added significance to the uncertain tax consequences of interest-free loans made between family members, between corporations and shareholders, and between affiliated corporations. Such loans can create a variety of tax problems depending on the relationship of the parties. An interest-free loan from one family member to another may constitute a gift equal in value to the use of the money loaned or even to the amount of the entire principal. A corporation that makes an interest-free loan to one of its shareholders not …
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
William & Mary Law Review
No abstract provided.
Federal Income Taxation - Section 482 Adjustment - Commissioner Has No Duty To Make Downward Correlative Adjustment To Parent Corporation's Interest Income From Corporate Group When Adjustment To Reflect Preferential Interest Charges To Some Subsidiaries Generates Income Due To Higher Payments By Other Subsidiaries, James Edward Maule
Villanova Law Review
No abstract provided.
Tax Problems Of The Straw Corporation, Louis G. Bertane
Tax Problems Of The Straw Corporation, Louis G. Bertane
Villanova Law Review
No abstract provided.
Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule
Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule
Villanova Law Review
No abstract provided.