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2015

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Articles 1 - 30 of 169

Full-Text Articles in Law

The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. Mccarthy Dec 2015

The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. Mccarthy

Georgia Journal of International & Comparative Law

No abstract provided.


The Estate Planner's Income Tax Playbook, Samuel A. Donaldson Nov 2015

The Estate Planner's Income Tax Playbook, Samuel A. Donaldson

Samuel A. Donaldson

No abstract provided.


2003 Federal Tax Update, Samuel Donaldson Nov 2015

2003 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite Nov 2015

United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite

Samuel A. Donaldson

No abstract provided.


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx Nov 2015

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


2010 Federal Tax Update, Samuel Donaldson Nov 2015

2010 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


2008 Federal Tax Update, Samuel Donaldson Nov 2015

2008 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


2007 Federal Tax Update, Samuel Donaldson Nov 2015

2007 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin Nov 2015

Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you …


Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson Nov 2015

Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson

Samuel A. Donaldson

This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or her partnership interest. …


Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin Nov 2015

Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes …


2009 Federal Tax Update, Samuel Donaldson Nov 2015

2009 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).


Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin Nov 2015

Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin

Samuel A. Donaldson

Teacher's Manual to accompany Federal Income Tax, a Contemporary Approach.


An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson Nov 2015

An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2004 Federal Tax Update, Samuel Donaldson Nov 2015

2004 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2006 Federal Tax Update, Samuel Donaldson Nov 2015

2006 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).


2002 Federal Tax Update, Samuel Donaldson Nov 2015

2002 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2005 Federal Tax Update, Samuel Donaldson Nov 2015

2005 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson Nov 2015

Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite Nov 2015

United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite

Samuel A. Donaldson

No abstract provided.


2011 Federal Tax Update, Samuel Donaldson Nov 2015

2011 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2010, through August, 2011. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


Acing Federal Income Tax, Samuel Donaldson Nov 2015

Acing Federal Income Tax, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson Nov 2015

Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Employee Compensation And Related Expenses, Samuel Donaldson Nov 2015

Employee Compensation And Related Expenses, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2000 Federal Tax Update, Samuel Donaldson Nov 2015

2000 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2001 Federal Tax Update, Samuel Donaldson Nov 2015

2001 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke Nov 2015

Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke

Seattle University Law Review

Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This Article …


Federal Tax Update, Stephen L. Owen Nov 2015

Federal Tax Update, Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


With Marriage On The Decline And Cohabitation On The Rise, What About Marital Rights For Unmarried Partners?, Lawrence W. Waggoner Oct 2015

With Marriage On The Decline And Cohabitation On The Rise, What About Marital Rights For Unmarried Partners?, Lawrence W. Waggoner

Law & Economics Working Papers

Part I of this paper uses recent government data to trace the decline of marriage and the rise of cohabitation in the United States. Between 2000 and 2010, the population grew by 9.71%, but the husband and wife households only grew by 3.7%, while the unmarried couple households grew by 41.4%. A counter-intuitive finding is that the early 21st century data show little correlation between the marriage rate and economic conditions. Because of the Supreme Court’s decision in Obergefell v. Hodges (2015), same-sex marriage is now universally available to same-sex couples. Part I considers the impact of same-sex marriage on …


Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George Oct 2015

Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George

Nevada Supreme Court Summaries

In response to a certified question by the United States Bankruptcy Court for the District of Nevada, the Court concluded that under NRS 21.090(1)(bb) a debtor can exempt his stock in the corporations described in NRS 78.746(2), but his economic interest in that stock is still subject to the charging order remedy in NRS 78.746(1).