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Articles 1 - 7 of 7
Full-Text Articles in Law
International Tax: Tax Treaties, Kim Brooks
International Tax: Tax Treaties, Kim Brooks
OER Texts
This compendium of materials is designed to support the study of tax treaties around the world.
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer, Paul B. Miller
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer, Paul B. Miller
Books
Book Chapters
Lloyd Hitoshi Mayer, Creating a Tax Space for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law 157 (Benjamin Means & Joseph W. Yockey eds., 2018)
While still relatively few in number compared to traditional nonprofit and for-profit organizations, the rise of social enterprises represents a possible disruption of not only existing models of doing business but also areas of law that in many respects have seen little fundamental change for decades. One such area is domestic tax law, where social enterprises currently find themselves subject to the rules of for-profit activities and entities. Here, both scholars …
The Economics And Politics Of Washington's Taxes: From Statehood To 2013, Don Burrows
The Economics And Politics Of Washington's Taxes: From Statehood To 2013, Don Burrows
Washington State Books
The book is divided into three parts. Part I contains five chapters. Chapters 1 and 4 provide a description, comparison and evaluation of Washington’s current tax structure. Chapter 2 provides a description, history and evaluation to the state’s three most important taxes: property, sales and B&O. Chapter 3 describes the roles played by the “tax policy makers” (i.e., citizens, governors, legislators, other public officials, businesses, labor groups, and numerous other interest group) in bringing about those changes. Chapter 5 includes a discussion and an analysis of contentious tax issues of concern to citizens, public officials and interest groups alike. Most …
Federal Income Taxation Of Business Enterprises 4th Ed., Richard A. Westin, Richard C.E. Beck, Sergio Pareja
Federal Income Taxation Of Business Enterprises 4th Ed., Richard A. Westin, Richard C.E. Beck, Sergio Pareja
Books
This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S corporations, and limited liability companies. In addition, it alludes to a short list of other business enterprises. It can definitely be completed in the usual three hours assigned to such courses, on the assumption that students will spend two hours of preparation for each hour in the classroom.
The book begins with the study of partnerships, moves to C corporations, then to S corporations, then to limited liability companies. In general, the authors take a cradle-to-grave approach to each subject. Their …
Duncan Energy V. Three Affiliated Tribes (1994), United States Court Of Appeals, Eighth Circuit
Duncan Energy V. Three Affiliated Tribes (1994), United States Court Of Appeals, Eighth Circuit
US Government Documents related to Indigenous Nations
This court case, decided on June 8, 1994, was the result of an appeal of an earlier decision made on September 28, 1992. This suit was initially filed by Duncan Energy (and others) who were operating oil and gas wells in the northeast quadrant of the Fort Berthold Reservation. They contended that the northeast quadrant of land was not part of the Reservation per the act of 1910 and as such they were not subject to taxation and employment ordinances set by the Three Affiliated Tribes. The 1992 ruling found that act of 1910 did not diminish the Reservation and …
Duncan Energy V. Three Affiliated Tribes (1992), District Court Of North Dakota
Duncan Energy V. Three Affiliated Tribes (1992), District Court Of North Dakota
US Government Documents related to Indigenous Nations
This court case, decided on September 28, 1992, established that the northeast quadrant of the Fort Berthold Reservation was part of the Reservation (therefore within tribal jurisdiction) but found that the Three Affiliated Tribes did not have taxation and employment authority over the gas and oil companies operating in that quadrant. Per Tribal Tax Code, any property on the Reservation used for business or profit is subject to a one-percent taxation and per the Tribal Employment Rights Office Ordinance (TERO), any employers within the Reservation must give preference to Native American workers. The Three Affiliated Tribes attempted to levy a …
The "Estate Planning" Interviewer, Thomas L. Shaffer
The "Estate Planning" Interviewer, Thomas L. Shaffer
Books
Book Introduction
Professor Shaffer's article The "Estate Planning" Interviewer is the Introduction: Part II, in J.K. Lasser's Estate Tax Techniques on pages INT-25 to INT-51