Law Commons^™

Livestock Grazing On Public Lands: Procedures And Issues, E. T. Bartlett

The Public Lands During the Remainder of the 20th Century: Planning, Law, and Policy in the Federal Land Agencies (Summer Conference, June 8-10)

17 pages.

Contains references.

Tax Sheltering Of Income: Passive Losses Under The Tax Reform Act Of 1986, Nina J. Crimm, Ryan R. Brenneman

Akron Tax Journal

It is abundantly clear to those in the press and on Capitol Hill that the provisions of the new Tax Reform Act of 19862 will constitute the death knell for tax shelters. The text of the Congressional Record and pages of business, financial journals and newspapers for months prior to the Act's enactment were filled with commentary as to this doomsday effect. However, a prudent reviewer of the actual tax-sheltering provisions of the Act would be far less certain in his estimation of their overall and lasting effect. Even though the so called elimination of tax shelters has been hailed …

A Perspective On Participant Loan Provisions In Qualified Retirement Plans After The 1986 Tax Act, Richard J. Kovach

Akron Tax Journal

The Tax Reform Act of 1986' is the fourth major tax enactment in four years to have a significant impact on qualified deferred compensation plans. Like the Tax Equity and Fiscal Responsibility Act of 1982,2 this most recent tax legislation substantially affects the use of participant loan provisions in qualified plans. The purpose of this article is to analyze the cumulative technical difficulties that retirement plan designers and administrators should now consider in reviewing the feasibility and operation of participant loan provisions.

The Repeal Of General Utilities For Corporate Liquidations - The Consequences Of Incomplete And Unexpected Tax Reform, Louis F. Lobenhofer

Akron Tax Journal

This article will first discuss the history of the General Utilities doctrine and its gradual demise. Second, it will summarize the provision, noting both relief provisions and provisions designed to prevent tax avoidance under the new rules. Finally, this article will compare the effects of legislation to the justifications that prompted its enactment and discuss its side-effects.

Federal Income Tax Developments: 1986, Merlin G. Briner, James W. Childs

Akron Tax Journal

This article surveys the 1986 federal income tax developments including relevant Supreme Court cases, income, deductions, corporate, partnership and trust taxation, as well as miscellaneous items.

Recent Developments: Jersey Shore State Bank V. United States: Irs Not Required To Provide Notice And A Demand For Payment To A Third-Party Lender Prior To Initiating A Civil Suit To Collect Employment Taxes, Robert R. Tousey

University of Baltimore Law Forum

No abstract provided.

Irs Appeals: Making Your Way Through An Administrative Maze, Amy E. Heit

University of Baltimore Law Forum

No abstract provided.