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1978

Taxation-Federal

Institution
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Articles 1 - 26 of 26

Full-Text Articles in Law

Income Tax Consequences Of Intra-Family Use Of Transfer-Leasebacks, Private Annuities And Installment Sales, Barbara B. Hipple Dec 1978

Income Tax Consequences Of Intra-Family Use Of Transfer-Leasebacks, Private Annuities And Installment Sales, Barbara B. Hipple

William & Mary Annual Tax Conference

No abstract provided.


Troubled Real Estate Leasing Companies Trapped Within Personal Holding Company Income Tax Provisions Nov 1978

Troubled Real Estate Leasing Companies Trapped Within Personal Holding Company Income Tax Provisions

BYU Law Review

No abstract provided.


Federal Taxation-Reorganizations-Distribution Of Boot To Shareholders Of Merged Corporation Taxable As Dividend, Not Capital Gain-Shim Berg V. United States Nov 1978

Federal Taxation-Reorganizations-Distribution Of Boot To Shareholders Of Merged Corporation Taxable As Dividend, Not Capital Gain-Shim Berg V. United States

BYU Law Review

No abstract provided.


Proposed Legislative Solutions To Tax Shelter Partnership Abuses - The End Of The Aggregate Concept?, Thomas E. Settles Nov 1978

Proposed Legislative Solutions To Tax Shelter Partnership Abuses - The End Of The Aggregate Concept?, Thomas E. Settles

Vanderbilt Law Review

This Note first will set forth the Treasury Department's perception of the present abuses of tax shelter partnerships and will analyze existing procedural rules, the Treasury Department's proposed amendments, and the House of Representatives' proposed amendments in light of these abuses. Next, the Note will examine the substantive law of Subchapter K and will attempt to point out the probable effects of the proposed amendments on the aggregate concept of partnerships, on substantive partnership tax law, and on the viability of the partnership form of business. Finally, this Note will propose a solution to the problem of tax shelter partnership …


Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten Oct 1978

Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten

Florida State University Law Review

No abstract provided.


Are Partnerships Aggregates Or Entities When Determining The Availability Of Investment Credit For Used Property? Sep 1978

Are Partnerships Aggregates Or Entities When Determining The Availability Of Investment Credit For Used Property?

Washington and Lee Law Review

No abstract provided.


The Family Estate Trust: Tax Myths And Realities Sep 1978

The Family Estate Trust: Tax Myths And Realities

BYU Law Review

No abstract provided.


Bank Credit Cards And The Timing Of Deductions Under Revenue Ruling 78-38: A Return To Consistency Sep 1978

Bank Credit Cards And The Timing Of Deductions Under Revenue Ruling 78-38: A Return To Consistency

Washington and Lee Law Review

No abstract provided.


Tightening The Limitations On Carryovers Under Section 382(B): F Reorganization And The Tax Reform Act Of 1976., J. Pat Tielborg Sep 1978

Tightening The Limitations On Carryovers Under Section 382(B): F Reorganization And The Tax Reform Act Of 1976., J. Pat Tielborg

St. Mary's Law Journal

Abstract Forthcoming.


Selected Practical Problems With Professional Associations And Professional Corporations., Robert Jorrie, Richard W. Wolf Jun 1978

Selected Practical Problems With Professional Associations And Professional Corporations., Robert Jorrie, Richard W. Wolf

St. Mary's Law Journal

Abstract Forthcoming.


An Approach To Income Tax Simplification, Fred W. Peel Apr 1978

An Approach To Income Tax Simplification, Fred W. Peel

University of Arkansas at Little Rock Law Review

No abstract provided.


Federal Income Taxation : A Law Student's Guide To The Leading Cases And Concepts, J. Clifton Fleming Mar 1978

Federal Income Taxation : A Law Student's Guide To The Leading Cases And Concepts, J. Clifton Fleming

BYU Law Review

No abstract provided.


Income And Gift Tax Implications Of Interest-Free Loans Between Relatives Mar 1978

Income And Gift Tax Implications Of Interest-Free Loans Between Relatives

BYU Law Review

No abstract provided.


Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola Jan 1978

Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola

Florida State University Law Review

No abstract provided.


Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten Jan 1978

Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten

Florida State University Law Review

Profit Sharing- NEW DEFINITION OF A PARTNERSHIP "PROFITS INTEREST" DISQUALIFIES AN OTHERWISE QUALIFIED PROFIT SHARING PLAN.


The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek Jr. Jan 1978

The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek Jr.

Law Faculty Scholarly Articles

Two recent decisions of the United States Supreme Court examined section 6672 of the Internal Revenue Code. In Slodov v. United States, the Court expressed its views on the personal liability of business managers for unpaid taxes on employee wages. Discharging such liability because of the personal bankruptcy of the business manager was considered in United States v. Sotelo. The focal point of these cases—section 6672 of the Internal Revenue Code—provides for the potential liability of business managers for the employees’ share of taxes on wages (hereinafter trust fund taxes).

Although Slodov and Sotelo are helpful in understanding …


Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel Jan 1978

Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel

Florida State University Law Review

Income Tax- PROPERTY SETTLEMENT IN DIVORCE- AN UNSETTLED AREA OF SETTLED LAW.


Updating The Mccandless Doctrine: Taxing Of Reasonable Compensation Paid By Closely-Held Corporations, 12 J. Marshall J. Prac. & Proc. 113 (1978), John J. Vondran Jan 1978

Updating The Mccandless Doctrine: Taxing Of Reasonable Compensation Paid By Closely-Held Corporations, 12 J. Marshall J. Prac. & Proc. 113 (1978), John J. Vondran

UIC Law Review

No abstract provided.


The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven Jan 1978

The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven

Faculty Publications

No abstract provided.


Taxation: State Possessory Interest Tax, Patrick E. Powers Jr. Jan 1978

Taxation: State Possessory Interest Tax, Patrick E. Powers Jr.

American Indian Law Review

No abstract provided.


Federal Tax Law: Where You Divorce Does Make A Difference, Joseph N. Ducanto Jan 1978

Federal Tax Law: Where You Divorce Does Make A Difference, Joseph N. Ducanto

Loyola University Chicago Law Journal

No abstract provided.


Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin Jan 1978

Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin

Articles by Maurer Faculty

No abstract provided.


Farm Tax Advantages After The Tax Reform Act Of 1976: Congress Finds The Needle But Misses The Haystack, Daniel A. Minkler Jan 1978

Farm Tax Advantages After The Tax Reform Act Of 1976: Congress Finds The Needle But Misses The Haystack, Daniel A. Minkler

Cleveland State Law Review

This Note will first explain the source and operation of the benefits that may be derived from the utilization of the farm tax rules. Additionally, the ability of taxpayers to use farm losses to offset nonfarm income through sheltered investments will be examined. Next, the Note will review the attempt of Congress to reform the farm tax laws through the Tax Reform Act of 1969, including the attempted elimination of sheltered farm investments. Part III of the Note will explore the mechanics of those provisions of the Tax Reform Act of 19766 which were designed to curtail the use of …


International Issues In Corporate Tax Integration, Hugh Ault Dec 1977

International Issues In Corporate Tax Integration, Hugh Ault

Hugh J. Ault

No abstract provided.


Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault Dec 1977

Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault

Hugh J. Ault

No abstract provided.


Present Legislation And A Rational Structure For The Operation Of The Credit Mechanism, Hugh Ault Dec 1977

Present Legislation And A Rational Structure For The Operation Of The Credit Mechanism, Hugh Ault

Hugh J. Ault

No abstract provided.