Law Commons^™

How To Try A Tax Court Case, James S. Halpren, Charles W. Hall

William & Mary Annual Tax Conference

No abstract provided.

Qualified Employee Benefit Plans - Legislation, Regulation And Compliance, Thomas D. Terry

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning For Dispositions Of Real Estate, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Formation And Operation Of The Limited Liability Company: Substantive Tax Issues, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.

Choice Of Entity, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.

Changing Places: Tax Treatment Of Changes In Choice Of Entity, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.

The Future Of Source-Based Taxation Of The Income Of Multinational Enterprises, Robert A. Green

Cornell Law Faculty Publications

Taxing Gains At Death: A Further Comment, Charles O. Galvin

Vanderbilt Law Review

Professor Lawrence Zelenak's recent Article provides an excellent analysis of the relevant issues and their treatment in a tax regime in which gains and losses are recognized at gifttime and deathtime transfers.' I have argued for the same policy change, suggesting further the repeal of the wealth transfer tax system altogether and possibly the repeal of Section 1022 to require the inclusion in recipients' gross income of gifts, bequests, devises, and inheritances.' Still further, in agreement with Professor Zelenak, I would retain the present concepts of the marital deduction, unlimited charitable deduction for deathtime transfers, and some minimum exemption that …

Unfunded Mandates, Hidden Taxation, And The Tenth Amendment: On Public Choice, Public Interest, And Public Services, Edward A. Zelinsky

Vanderbilt Law Review

Few contemporary issues concern state and local policymakers as intensely as unfunded mandates.' Mayors, county executives, city councilmen, and the professional associations representing them routinely argue that the federal and state governments have, in recent years, imposed at an accelerating rate expensive requirements on municipalities without granting corresponding funds for compliance, thereby irresponsibly straining the fiscal capacity of municipalities, hampering their ability to provide essential services, and improperly infringing upon the scope of local control. The complaints of municipal policymakers have provoked a variety of proposals for restraining unfunded mandates: obligatory disclosure of the projected costs of proposed mandates, requirements …

Bureau Of State Audits, E. D'Angelo

California Regulatory Law Reporter

No abstract provided.

Ferc-Sec Overlapping Jurisdiction And The Ohio Power Litigation: A Loss For Ratepayers, Gary D. Levenson

Indiana Law Journal

No abstract provided.

Federal Income Taxation Of U.S. Branches Of Foreign Corporations: Separate Entity Or Separate Rules?, Fred B. Brown

All Faculty Scholarship

Foreign corporations conduct U.S. business activities either through U.S. subsidiaries or U.S. branches. A U.S. subsidiary of a foreign corporation generally is taxed as any other domestic corporation, that is, as a separate taxable entity apart from its foreign parent. In contrast, a U.S. branch of a foreign corporation is not treated as a separate taxable entity; instead, the Code and regulations employ a set of special rules that allocate and apportion to the U.S. branch a portion of the foreign corporation's income in order to determine the net income subject to U.S. tax.

The rules used for taxing U.S. …

Miscellaneous Revenue Issues: Hearings Before The Subcommittee On Select Revenue Measures Of The Committee On Ways And Means, House Of Representatives, One Hundred Third Congress, First Session, Charles B. Rangel, Mel Hancock, Stefan F. Tucker, B. Wyckliffe Pattishall Jr., Howard J. Levine, John W. Lee

Congressional Testimony

No abstract provided.

Principles Of Taxation For Emerging Economies: Lessons From The U.S. Experience, Robert W. Mcgee

Penn State International Law Review

No abstract provided.

Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner

West Virginia Law Review

No abstract provided.

Taxation, Equal Protection, And Inquiry Into The Purpose Of A Law: Nordlinger V. Hahn And Allegheny Pittsburgh Coal Co. V. County Commission, Michael D. Rawlins

BYU Law Review

No abstract provided.

Form, Substance, And Section 1041, Deborah A. Geier

Law Faculty Articles and Essays

The article reviews recent cases and rulings dealing with the interplay of section 1041 with both (1) the assignment of income doctrine in the deferred compensation context and (2) the substance over form doctrine in the context of redemptions of closely held stock. The author argues that such doctrines, which attempt to avoid improper shifting of income between taxpayers, are inappropriate in the context of section 1041 transfers in light of the history and goals of that section. She believes that final regulations adopted under section 1041 should ensure that the form of transfers or redemptions negotiated by the parties …

Federal Income Tax—26 U.S.C. § 280a(C)(1)(A)—The Self-Employed Taxpayer's Dashed Hopes Of A Home Office Deduction. Commissioner V. Soliman, 113 S. Ct. 701 (1993)., Jeannie L. Denniston

University of Arkansas at Little Rock Law Review

No abstract provided.

Bureau Of State Audits, F. Quevedo

California Regulatory Law Reporter

No abstract provided.

The Income Tax Treatment Of Social Welfare Benefits, Jonathan Barry Forman

University of Michigan Journal of Law Reform

Part I of this Article describes the major social welfare programs in the United States. Part II outlines the basic structure of the federal income tax and describes how social welfare benefits are treated by the income tax system. Finally, Part III surveys some recent proposals to tax particular social welfare benefits and considers the arguments for and against taxing such benefits. The Article concludes that the need for new revenue sources will push the federal government to reconsider the tax treatment of social welfare benefits.

State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein

Scholarly Works

If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most …

Substantial Compliance, The 9100 Regulations, And The Special Use Election, Mark Gillett

Mark R Gillett

No abstract provided.

Estate Tax Return Preparation Software, Mark Gillett

Mark R Gillett

No abstract provided.

Depreciation Of Intangibles: An Area Of The Tax Law In Need Of Change, Allen Walburn

San Diego Law Review

Under tax law in 1993, depreciation of many purchased intangibles was denied on the theory that they have an unlimited, or at least indeterminate life. However, many taxpayers challenged this theory on the ground that intangibles are subject to wear and tear like any other asset. This Comment argues that the imprecise factual nature of this issue has led to unnecessary complexity and uncertainty, a great burden on the courts, and unfair treatment of taxpayers. The Comment analyzes justifications for the depreciation of goodwill and other intangibles in the nature of goodwill. It examines possible solutions to these problems with …

Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven

Faculty Publications

No abstract provided.

Choosing The Form Of A Federal Value-Added Tax: Implications For State And Local Retail Sales Taxes, Alan Schenk

Law Faculty Research Publications

No abstract provided.

Avoidable Unfairness In Tax Law And United States V. Burke, Lisa Kay Norton

Brigham Young University Journal of Public Law

No abstract provided.

Insurance Tax Policy And Health Care Reform: Back To The Future , Curt W. Fochtmann, Frank E. Plan, Thomas J. Minor

Washington and Lee Law Review

No abstract provided.

Law And Order Comes To "Dodge City": Treasury's New Return Preparer And Irs Practice Standards, Gwen Thayer Handelman

Washington and Lee Law Review

No abstract provided.

Tax Policy As The Twenty-First Century Approaches

Washington and Lee Law Review

No abstract provided.