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Full-Text Articles in Law
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
West Virginia Law Review
The labyrinthine provisions of the Internal Revenue Code make a decision on whether or not to incorporate a closely-held business astoundingly complex. To decide properly, one must understand the terms "C corporations," "S corporations," a partner's "distributive share," and a host of other cryptic concepts.' Even those initiated into the inner sanctums of Subchapters C2, K3 and S4 must advise their clients that their counsel.is based on the enterprise's projected revenues and expenses, estimates that may prove to be far off the mark. Moreover, changes in the Internal Revenue Code have been so constant that no one can feel confident …
The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed
The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed
West Virginia Law Review
No abstract provided.
Taxation--Reserve For Bad Debt, Dennis C. Sauter
Taxation--Reserve For Bad Debt, Dennis C. Sauter
West Virginia Law Review
No abstract provided.
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
West Virginia Law Review
No abstract provided.
Abstracts Of Recent Cases, Boyd Lee Warner Ii
Abstracts Of Recent Cases, Boyd Lee Warner Ii
West Virginia Law Review
No abstract provided.
The Canadian And British Death Tax Conventions, Alan L. Gornick
The Canadian And British Death Tax Conventions, Alan L. Gornick
West Virginia Law Review
No abstract provided.