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Corporate taxes

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Articles 1 - 30 of 33

Full-Text Articles in Law

Framing Elite Consensus, Ideology And Theory And A Classcrits Response, Athena D. Mutua Jan 2015

Framing Elite Consensus, Ideology And Theory And A Classcrits Response, Athena D. Mutua

Journal Articles

This short paper, really a thought piece, builds upon the examination begun in the Foreword of the ClassCrits VI Symposium which sought to outline a ClassCrits critique of neoclassical economic principles. It argues that neoliberal practices, theory and ideology, built on the scaffold of neoclassical economic ideas, frame an elite consensus that makes elites feel good but which are ethically, intellectually, and structurally problematic for the social well-being of most Americans. It does so, in part, by chronicling a number of recent practices of large corporations, including for example, the practice of inversion. Again, this paper takes as its specific …


A Review Of International Business Tax Reform, Alexander M. Lewis Oct 2013

A Review Of International Business Tax Reform, Alexander M. Lewis

University of Miami International and Comparative Law Review

No abstract provided.


Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown Dec 2012

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Dr Robert Brown

No abstract provided.


Senator Mccain’S Corporate Tax Proposals: A Critical Examination, Reuven S. Avi-Yonah Apr 2008

Senator Mccain’S Corporate Tax Proposals: A Critical Examination, Reuven S. Avi-Yonah

Other Publications

Senator John McCain (R-AZ) has proposed two major changes to the corporate tax code: cutting the corporate tax rate from 35 percent to 25 percent and allowing corporations to deduct the full cost of investments in technology and equipment in the first year, an accounting process known as expensing. The first proposal aims to enhance U.S. economic competitiveness, create jobs, and increase wages. The second proposal aims in particular to boost capital expenditures and “reward investment in cutting-edge technologies.”

Both measures, if enacted by Congress, would greatly alter the role of corporate revenues in our tax system. Corporate taxes account …


Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements Oct 2003

Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements

Faculty and Research Publications

Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …


Redemptions Incident To Divorce: Reconciling Section 1041 And General Tax Principles, Leandra Lederman Jan 1994

Redemptions Incident To Divorce: Reconciling Section 1041 And General Tax Principles, Leandra Lederman

Articles by Maurer Faculty

No abstract provided.


Clarifying The Characteristics Of Brother-Sister Controlled Groups Of Corporations: United States V. Vogel Fertilizer Co. Sep 1982

Clarifying The Characteristics Of Brother-Sister Controlled Groups Of Corporations: United States V. Vogel Fertilizer Co.

Washington and Lee Law Review

No abstract provided.


Financial Corporations And Subchapter S: An Interesting Problem, Jeffrey K. Riffer Jul 1977

Financial Corporations And Subchapter S: An Interesting Problem, Jeffrey K. Riffer

Indiana Law Journal

No abstract provided.


Termination Liability Under Title Iv Of Erisa: Impact On Companies Under Common Control, Mary Lynn Durham Jan 1977

Termination Liability Under Title Iv Of Erisa: Impact On Companies Under Common Control, Mary Lynn Durham

Case Western Reserve Law Review

No abstract provided.


State Taxation Of Interstate Businesses: A More Liberal Trend, Judy F. Pierce Nov 1975

State Taxation Of Interstate Businesses: A More Liberal Trend, Judy F. Pierce

Louisiana Law Review

No abstract provided.


Disproportionate Advances By Shareholders Of Subchapter S Corporation And The One Class Of Stock Requirement, J. Edgerton Pierson Jr. Apr 1971

Disproportionate Advances By Shareholders Of Subchapter S Corporation And The One Class Of Stock Requirement, J. Edgerton Pierson Jr.

Louisiana Law Review

No abstract provided.


The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray Mar 1971

The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray

Washington and Lee Law Review

No abstract provided.


A Critique Of The Rule-Making Process In Federal Income Tax Law With Special Reference To Conglomerate Acquisitions, William D. Popkin Jul 1970

A Critique Of The Rule-Making Process In Federal Income Tax Law With Special Reference To Conglomerate Acquisitions, William D. Popkin

Indiana Law Journal

No abstract provided.


C Reorganizations--Exchange Of Stock For Assets, Harlan Pomeroy Jan 1968

C Reorganizations--Exchange Of Stock For Assets, Harlan Pomeroy

Case Western Reserve Law Review

No abstract provided.


Recent Decisions: Internal Revenue--Corporate Deductions--Insurgent Proxy Expenditures [Central Foundry Co., 49 T.C. No. 25 (Dec. 18, 1967)], John Z. Szabo Jan 1968

Recent Decisions: Internal Revenue--Corporate Deductions--Insurgent Proxy Expenditures [Central Foundry Co., 49 T.C. No. 25 (Dec. 18, 1967)], John Z. Szabo

Case Western Reserve Law Review

No abstract provided.


An Argument For The Elimination Of The "Business" Test From The Administration Of The Net Operating Loss Carryover, Richard Rothberg Oct 1967

An Argument For The Elimination Of The "Business" Test From The Administration Of The Net Operating Loss Carryover, Richard Rothberg

Indiana Law Journal

No abstract provided.


Tax Techniques Of Bootstrap Acquisitions, David W. Rees Jan 1967

Tax Techniques Of Bootstrap Acquisitions, David W. Rees

Case Western Reserve Law Review

No abstract provided.


Problems In The Tax-Free Incorporation Of A Business, Stanley Weiss Jul 1966

Problems In The Tax-Free Incorporation Of A Business, Stanley Weiss

Indiana Law Journal

No abstract provided.


Real Estate Transactions: Collapsible Corporations And Related Developments, Edward A. Eisele Jr. Jan 1966

Real Estate Transactions: Collapsible Corporations And Related Developments, Edward A. Eisele Jr.

Case Western Reserve Law Review

No abstract provided.


Recent Developments Affecting The Choice Of A Business Organization, Zolman Cavitch Jan 1966

Recent Developments Affecting The Choice Of A Business Organization, Zolman Cavitch

Case Western Reserve Law Review

No abstract provided.


New Treatment Of Multiple Corporations, Jerry M. Hamovit, M. R. Schlesinger Jan 1965

New Treatment Of Multiple Corporations, Jerry M. Hamovit, M. R. Schlesinger

Case Western Reserve Law Review

No abstract provided.


Multiple Corporations, Norman W. Colquhoun Jan 1964

Multiple Corporations, Norman W. Colquhoun

Case Western Reserve Law Review

No abstract provided.


General Rules Re Liquidations, Sherman Dye Jan 1962

General Rules Re Liquidations, Sherman Dye

Case Western Reserve Law Review

No abstract provided.


Utilization Of Subchapter S And Section 1244 Stock, L. Hart Wright Jan 1961

Utilization Of Subchapter S And Section 1244 Stock, L. Hart Wright

Case Western Reserve Law Review

No abstract provided.


Income Taxation - Problems Of Multiple Corporations, C. A. King Ii Jun 1960

Income Taxation - Problems Of Multiple Corporations, C. A. King Ii

Louisiana Law Review

No abstract provided.


Taxation--Federal Securities Owned By A Corporation Not Deductible From Franchise Tax Base, William L. Ziegler Jan 1954

Taxation--Federal Securities Owned By A Corporation Not Deductible From Franchise Tax Base, William L. Ziegler

Case Western Reserve Law Review

No abstract provided.


Lectures On Taxation Of Business Enterprise, University Of Michigan Law School Jan 1952

Lectures On Taxation Of Business Enterprise, University Of Michigan Law School

Summer Institute on International and Comparative Law

The problems relating to the taxation of business enterprise cover a wide area. Economic considerations and policy problems, always present and always important, assume added significance in a crisis period marked by high budgets and the need for increased revenues. The interpretation and application of the tax laws, notably the federal income tax statutes, create problems as numerous as they are difficult and complex. Here is an area of interest that challenges the attention and interest of legislators, economists, lawyers, accountants, corporate executives and public administrators.

In its choice of the general theme for the 1951 Summer Institute and in …


Metaphorical Tax Legislation: The Collapsible Corporation, Mandell Glicksberg, Richard B. Stephens Sep 1951

Metaphorical Tax Legislation: The Collapsible Corporation, Mandell Glicksberg, Richard B. Stephens

Washington and Lee Law Review

No abstract provided.


Income Tax Consequences Of Corporate Debentures, Charles L. Kaufman Sep 1948

Income Tax Consequences Of Corporate Debentures, Charles L. Kaufman

Washington and Lee Law Review

No abstract provided.


Stock Redemptions, Merle H. Miller Jan 1948

Stock Redemptions, Merle H. Miller

Indiana Law Journal

No abstract provided.