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Articles 1 - 6 of 6
Full-Text Articles in Law
Capital Gains Distributions Treated As Principal Under The Uniform Principal And Income Act, James H. Seckinger
Capital Gains Distributions Treated As Principal Under The Uniform Principal And Income Act, James H. Seckinger
James H. Seckinger
No abstract provided.
Preferential Treatment Of Capital Gains, Jenny Phan
Preferential Treatment Of Capital Gains, Jenny Phan
The Contemporary Tax Journal
No abstract provided.
Return Of The 20% Capital Gains Rate For Certain High Income Individuals, Victoria Lau
Return Of The 20% Capital Gains Rate For Certain High Income Individuals, Victoria Lau
The Contemporary Tax Journal
No abstract provided.
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Pepperdine Law Review
Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. international competitiveness and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net business income. …
Slump Sale Transactions - Taxation Issues In India, Mubashshir Sarshar
Slump Sale Transactions - Taxation Issues In India, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
UF Law Faculty Publications
Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. “international competitiveness” and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net business income. …