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Articles 1 - 30 of 55
Full-Text Articles in Law
Tax Aspects Of Innovative Real Estate Financing, Jack M. Feder
Tax Aspects Of Innovative Real Estate Financing, Jack M. Feder
William & Mary Annual Tax Conference
No abstract provided.
Pitfalls In Transactions Between Related Parties, John W. Lee, William J. Irvin
Pitfalls In Transactions Between Related Parties, John W. Lee, William J. Irvin
William & Mary Annual Tax Conference
No abstract provided.
Conformity To Federal Income Tax Law, Volume I: Constitutional Authority For Automatic Federal Conformity, Assembly Revenue And Taxation Committee
Conformity To Federal Income Tax Law, Volume I: Constitutional Authority For Automatic Federal Conformity, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
California V. Grace Brethren Church, Lewis F. Powell Jr
California V. Grace Brethren Church, Lewis F. Powell Jr
Supreme Court Case Files
No abstract provided.
Merrion V. Jicarilla Apache Tribe, Lewis F. Powell Jr.
Merrion V. Jicarilla Apache Tribe, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Ramah Navajo School Board V. Bureau Of Revenue Of New Mexico, Lewis F. Powell Jr.
Ramah Navajo School Board V. Bureau Of Revenue Of New Mexico, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Rawls, Justice, And The Income Tax, Charles R.T. O'Kelley
Rawls, Justice, And The Income Tax, Charles R.T. O'Kelley
Scholarly Works
To the extent the primacy of justice is acknowledged in tax policy debate, such acknowledgment is coupled with the assertion that, of course, questions of justice cannot be meaningfully debated. The discussants then attempt to resolve the issue in question by use of ad hoc arguments of fairness and efficiency. The major purpose of this article is to show that not only is justice the primary issue, but that questions of justice can be meaningfully addressed. First, I will examine some of the ad hoc arguments of fairness and efficiency which have been made by proponents of a consumption base …
Home Office Deductions: May A Taxpayer Have More Than One Principal Place Of Business?, Michigan Law Review
Home Office Deductions: May A Taxpayer Have More Than One Principal Place Of Business?, Michigan Law Review
Michigan Law Review
This Note argues that the Tax Court's more liberal interpretation is correct because it more nearly reflects Congress's intent. Part I seeks a basis for preferring one of the competing interpretations in the text of section 280A and in the section's legislative history, but finds none. Looking, of necessity, to the purposes that Congress sought to advance with section 280A, Part II argues that those purposes do not demand a restrictive reading of "principal place of business." Such a reading, moreover, would undermine fundamental and longstanding congressional tax policies. In the absence of a more explicit statement of congressional intent, …
The Decline And Fall Of Taxable Income, Glenn E. Coven
The Decline And Fall Of Taxable Income, Glenn E. Coven
Michigan Law Review
After first exploring the intellectual climate that has facilitated the congressional disregard of taxable income, this Article will examine three areas in which taxable income is no longer the exclusive mechanism for allocating the burden of taxation. That examination will outline the undesirable consequences of the decline of taxable income, and demonstrate that Congress need not have disregarded taxable income to secure the desired pattern of taxation. Because the use of multiple rate schedules constitutes the most significant deviation from the concept of taxable income in terms of the number of taxpayers that it affects and the popular resentment against …
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
Faculty Publications
No abstract provided.
Open Transaction Treatment For Deferred Payment Sales After The Installment Sales Act Of 1980, Daniel S. Goldberg
Open Transaction Treatment For Deferred Payment Sales After The Installment Sales Act Of 1980, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
The Uniform Gifts To Minors Act:A Patent Ambiguity, Margaret M. Mahoney
The Uniform Gifts To Minors Act:A Patent Ambiguity, Margaret M. Mahoney
Vanderbilt Law Review
The current treatment of uniform gifts as creating interests in only one person for gift tax purposes, and as creating interests in others as well for income and estate tax purposes, is inappropriate. Resolution of the underlying ambiguity within the Uniform Gifts to Minors Act would produce a more uniform tax treatment. If section 4(b) were modified to state clearly that the custodian is not empowered to use the fund to discharge parental support duties,no change would occur in the gift tax treatment. Income tax liability would be incurred by only the minor donee, the result presumably desired by most …
Taxation - Brother-Sister Controlled Corporations - Treasury Regulation Section 1.1563(A)(3) Invalidated, Nancy Heydemann
Taxation - Brother-Sister Controlled Corporations - Treasury Regulation Section 1.1563(A)(3) Invalidated, Nancy Heydemann
University of Arkansas at Little Rock Law Review
No abstract provided.
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Florida State University Law Review
No abstract provided.
State Taxation In The Federal System: Perspectives On Louisiana's First Use Tax On Natural Gas, Walter Hellerstein
State Taxation In The Federal System: Perspectives On Louisiana's First Use Tax On Natural Gas, Walter Hellerstein
Scholarly Works
The Louisiana First Use Tax is presently the subject of no less than eleven judicial proceedings in state and federal courts, including an original action pending before the Supreme Court and the Special Master to whom the case has been assigned. Any attempt to evaluate in detail the merits of these various challenges to the Louisiana levy in light of the myriad and complex issues they raise would hardly be possible in this forum. Indeed, at this junction, any such undertaking would probably be premature in light of the fact that many of the legal and evidentiary issues raised by …
Survey Of Developments In The Fourth Circuit: 1980
Survey Of Developments In The Fourth Circuit: 1980
West Virginia Law Review
No abstract provided.
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
West Virginia Law Review
No abstract provided.
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
Center for Studies in Policy and the Public Interest Publications
On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982.
Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …
Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman
Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman
All Faculty Scholarship
No abstract provided.
Motor Carrier Act Of 1980: Toward Compensating Trucking Companies For The Loss Of The Monopolistic Value Of Their Operating Rights, Mary H. Leech
Motor Carrier Act Of 1980: Toward Compensating Trucking Companies For The Loss Of The Monopolistic Value Of Their Operating Rights, Mary H. Leech
Vanderbilt Law Review
This Note examines the historical background and nature of the operating rights acquired by the trucking companies, with emphasis on those rights issued to a common carrier by the ICC and represented by a certificate of public convenience and necessity(certificate). The Note then examines and analyzes the tax law and the judicial response to attempts by taxpayers to deduct from gross income the loss of a monopolistic right. Finally, the Note explores alternate theories for compensating trucking companies for their losses and concludes with a recommendation of the most equitable method of compensation.
When The Party's Over: Use Of Divisive Reorganizations For A Tax-Free Division Of The Professional Service Corporation., J. Bruce Bugg Jr.
When The Party's Over: Use Of Divisive Reorganizations For A Tax-Free Division Of The Professional Service Corporation., J. Bruce Bugg Jr.
St. Mary's Law Journal
Abstract Forthcoming.
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Law Faculty Scholarly Articles
Knowing even a substantial portion of the Internal Revenue Code of 1954 is a major achievement. Divining how the courts might react to a complex tax transaction is also terribly difficult, but for this ability lawyers are often well-rewarded on earth. The tools of this esoteric trade include a mass of interpretative rules of a most uncertain nature, as sophisticated tax advisors are well aware. This article discusses the application and limits of a litany of the interpretative rules. The rules are frequently applicable outside the tax field, but the following study is confined to their application to tax decisions. …
The Evolving Tax System Of The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt, Stanley Surrey
The Evolving Tax System Of The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt, Stanley Surrey
Faculty Articles and Papers
In 1980, the People’s Republic of China adopted an income tax on joint ventures and individuals. These two taxes have created great speculation since the passage of the Chinese Joint Venture Law in 1979, which created rules and procedures for foreign investors. Much of this interest arises due to the common misconceptions surrounding China’s tax structure. After the enactment of the two aforementioned taxes, eleven distinct taxes exist in China.
This article examines the consolidated industrial and commercial tax and various income taxes, which are most relevant to foreigners. Section I describes the consolidated industrial and commercial tax. Section II …
Do Chinese Income Taxes Qualify For The U.S. Foreign Tax Credit, Richard Pomp, Timothy A. Gelatt
Do Chinese Income Taxes Qualify For The U.S. Foreign Tax Credit, Richard Pomp, Timothy A. Gelatt
Faculty Articles and Papers
The desirability of doing business in any foreign country may turn on the ability to avoid double taxation. This issue is a serious concern for foreign countries. For example, in China authorities have expressed a willingness to pursue a treaty specifically removing the problem of double taxation regarding a proposed petroleum or mineral exploitation tax. However, without such a treaty, U.S. taxpayers will be left with an important question: Will the Chinese income taxes be creditable against their U.S. income taxes?
A U.S. foreign tax credit is generally allowed for foreign income taxes paid or accrued, or for foreign income …
Partnership Taxation: A Deceased Partner's Final Year, Michelle A. Cecil
Partnership Taxation: A Deceased Partner's Final Year, Michelle A. Cecil
Faculty Publications
One significant and unresolved partnership taxation problem is the taxation of a deceased partner's final year. In a recent case of first impression, Estate of Hesse v. Commissioner, the Tax Court held that the widow of a deceased partner could not include his share of partnership losses incurred during the year of his death on their final joint income tax return. Consequently, the widow lost thousands of dollars in tax refunds because the loss deductions could not offset prior taxable income. The Tax Court believed the result was illogical and unfair, but nevertheless found that the Code required the decedent's …
Tax-Based Incomes Policy (Tip) As A Alternative To Wage And Price Controls, Steven R. Hunsicker
Tax-Based Incomes Policy (Tip) As A Alternative To Wage And Price Controls, Steven R. Hunsicker
University of Michigan Journal of Law Reform
Part I of this article will evaluate the major arguments opposing such policies against the background of the recent American experience with wage and price controls. Part II, in light of the applicability of these arguments to TIPs, will consider whether some variant of TIP could realize the claimed benefits while minimizing the economic and administrative costs usually associated with wage and price controls.
United States Tax Treaty Policy: An Overview, H. David Rosenbloom, Stanley Langbein
United States Tax Treaty Policy: An Overview, H. David Rosenbloom, Stanley Langbein
Articles
No abstract provided.
Case Digest, Journal Staff
Case Digest, Journal Staff
Vanderbilt Journal of Transnational Law
Carrier Who Employs Stevedore under a Long-Term Contract is Vicariously Liable to Cargo Owner for Stevedore's Mishandling of Cargo even after Unloading and Storage
Vessel Owner Denied Duty Remission because of Procedural Failure in Filings with Customs Service
Wife of Harbor Worker Injured Nonfatally in State Territorial Waters May Maintain Action for Loss of Husband's Society
Corporation may Qualify for Tax Treatment as a Western Hemisphere Trade Corporation even though Incidental Purchases are Made Outside the Hemisphere
Importation or Receipt of Goods from the United States Confirmed by Telex to Plaintiff in United States Insufficient Contacts to Establish Personal Jurisdiction …
Domestic International Sales Corporations (Discs): How They Provide A Tax Incentive For Exports, Garrison R. Cox
Domestic International Sales Corporations (Discs): How They Provide A Tax Incentive For Exports, Garrison R. Cox
Vanderbilt Journal of Transnational Law
This Note examines the logical and empirical validity of the reasons for the passage of the DISC legislation. Basically, the DISC legislation was prompted by the negative trade balance in 1971, a novel phenomenon in post-World War II United States. Providing a tax break on producers' export income was viewed as a way of reducing trade deficits by stimulating exports. On its surface, using "tax expenditures" to reach this goal seems logical, or at least benign. But when one considers that the primary thrust of the legislation was to encourage small producers to enter the export market, the logic of …
Books Received, Journal Staff
Books Received, Journal Staff
Vanderbilt Journal of Transnational Law
THE MIDDLE EASTERN STATES AND THE LAW OF THE SEA
By Ali A.El-Hakim
Syracuse: Syracuse University Press, 1979. Pp. 293.Tables, maps, and international agreements.
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COMPLIANCE AND PUBLIC AUTHORITY: A THEORY WITH INTERNATIONAL APPLICATIONS
By Oran R. Young
Baltimore: Resources for the Future, 1979. Pp. 161.
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DOING BUSINESS WITH THE Russians
Under license from Westshore, Inc. New York: Praeger Publishers, 1978. Pp. 166.
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TAX LAW AND POLICY IN THE E.E.C.
By Alexander James Easson
London: Oceana Publications, 1980. Pp. 269. Tables of treaty provisions, secondary legislation, cases, and statistics.
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THE COLLAPSE OF WELFARE REFORM: POLITICAL INSTITUTIONS, POLICY …