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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
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.
Proposed Legislative Solutions To Tax Shelter Partnership Abuses - The End Of The Aggregate Concept?, Thomas E. Settles
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 …
Troubled Real Estate Leasing Companies Trapped Within Personal Holding Company Income Tax Provisions
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
BYU Law Review
No abstract provided.
Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten
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?
Washington and Lee Law Review
No abstract provided.
The Family Estate Trust: Tax Myths And Realities
Bank Credit Cards And The Timing Of Deductions Under Revenue Ruling 78-38: A Return To Consistency
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
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
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
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
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
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
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
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.
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
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
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
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.
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
Federal Tax Law: Where You Divorce Does Make A Difference, Joseph N. Ducanto
Loyola University Chicago Law Journal
No abstract provided.
Farm Tax Advantages After The Tax Reform Act Of 1976: Congress Finds The Needle But Misses The Haystack, Daniel A. Minkler
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 …
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
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.
International Issues In Corporate Tax Integration, Hugh Ault
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
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
Present Legislation And A Rational Structure For The Operation Of The Credit Mechanism, Hugh Ault
Hugh J. Ault
No abstract provided.