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Articles 1 - 14 of 14
Full-Text Articles in Law
The New Theology Of Tax Policy: Reformation Or Heresy, Bruce F. Davie
The New Theology Of Tax Policy: Reformation Or Heresy, Bruce F. Davie
William & Mary Annual Tax Conference
No abstract provided.
Nonrecourse Financing: Does It Still Generate Tax Advantages After Gibson Products Co. V. United States And Brountas V. Commissioner?, Gregory A. Biegel
Nonrecourse Financing: Does It Still Generate Tax Advantages After Gibson Products Co. V. United States And Brountas V. Commissioner?, Gregory A. Biegel
Northern Illinois University Law Review
A discussion of the three analytical approaches-the "all events" test, basis analysis and Section 636 analysis applied by the courts in evaluating the benefits of non-recourse financing as a tax shelter.
Interest Elements In Tax Planning, Daniel S. Goldberg
Interest Elements In Tax Planning, Daniel S. Goldberg
Faculty Scholarship
This article discusses how interest has been and is being used in tax planning. The tax planning techniques using interest include charging too little interest or none at all, recalssifying interest as principal and allocating interest among time periods to optimize the tax consequences to the parties. The issues raised by these tax planning techniques go to the heart of the tax system. They suggest inadequacies in the development of the case law and in conventional tax thinking. The unifying principal is the divergence between the possible tax consequences and the clear economic consequences of each of the transactions. The …
Recent Changes In The Possessions Corporation System Of Taxation: Their Efficacy And Their Relationship To Puerto Rico’S Economic Development, George C. Rockas
Recent Changes In The Possessions Corporation System Of Taxation: Their Efficacy And Their Relationship To Puerto Rico’S Economic Development, George C. Rockas
Cornell International Law Journal
No abstract provided.
The Future Of Government Regulation Of Agriculture: Implications Of Tax Policy For Agriculture, Neil E. Harl
The Future Of Government Regulation Of Agriculture: Implications Of Tax Policy For Agriculture, Neil E. Harl
Northern Illinois University Law Review
An analysis of the impact of tax policies on the structure of agriculture, focusing on the uniqueness of agriculture from a tax perspective and on identified policy concerns.
Earned Income Deduction: Congress’S 1981 Response To The Marriage Penalty Tax, Pamela B. Gann
Earned Income Deduction: Congress’S 1981 Response To The Marriage Penalty Tax, Pamela B. Gann
Cornell Law Review
No abstract provided.
Fairness In Rate Cuts In The Individual Income Tax, Alan L. Feld
Fairness In Rate Cuts In The Individual Income Tax, Alan L. Feld
Cornell Law Review
No abstract provided.
Ages And Themes Of Income Taxation: Savings And Investment, Russell K. Osgood
Ages And Themes Of Income Taxation: Savings And Investment, Russell K. Osgood
Cornell Law Review
No abstract provided.
The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven
The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven
Faculty Publications
No abstract provided.
Capital Gain Treatment Of A Sale Of Computer Software By A Research And Development Limited Partnership, Peter T. Beach
Capital Gain Treatment Of A Sale Of Computer Software By A Research And Development Limited Partnership, Peter T. Beach
Cornell Law Review
No abstract provided.
Taxation, Charles D. Dunbar
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
Vanderbilt Journal of Transnational Law
The United States system of income taxation is predicated upon the voluntary self-assessment and payment of tax. Voluntary compliance, in turn, depends upon the confidence of United States citizens that the taxation system is basically fair, that the tax burden essential to maintain the government is shared by all in proportion to their net income, and that those who cheat are discovered and prosecuted. Circumstances that allow certain taxpayers to escape their proper tax liability successfully tempt others to seek tax evasion devices for themselves, and, more importantly, demoralize the conscientious majority who pay their just share of taxes but …
Books Received, Law Review Staff
Books Received, Law Review Staff
Vanderbilt Journal of Transnational Law
Between Peace and War: The Nature of International Crisis By Richard Ned Lebow Baltimore and London: The Johns Hopkins University Press, 1981. Pp. xi, 350.
Anatomy of International Law: A Study of the Role of International Law in the Contemporary World By J.G. Merrils 2d ed. London: Sweet & Maxwell, 1981. Pp. xv, 146.$27.00.
Law and Inflation By Keith S. Rosenn Philadelphia: University of Pennsylvania Press, 1982. Pp. xxxix, 451.
Australian Courts of Law By James Crawford Melbourne: Oxford University Press, 1982. Pp. xv, 297
German Private and Commercial Law: An Introduction By Norbert Horn, Hein Kitz, and Hans G. …
The Emergence Of A General Reformation Doctrine For Wills, Lawrence W. Waggoner, John H. Langbein
The Emergence Of A General Reformation Doctrine For Wills, Lawrence W. Waggoner, John H. Langbein
Articles
In this article, which both summarizes and updates an extensively footnoted article published last year ("Reformation of Wills on the Ground of Mistake: Change of Direction in American Law?" 130 University of Pennsylvania Law Rmiew 521 (1982)), we report on this new case law and discuss the analytic framework that we think it suggests and requires.