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Articles 241 - 247 of 247
Full-Text Articles in Accounting Law
Eliminating The Capital Gains Preference. Part I: The Problems Of Inflation, Bunching And Lock-In, Michael J. Waggoner
Eliminating The Capital Gains Preference. Part I: The Problems Of Inflation, Bunching And Lock-In, Michael J. Waggoner
Publications
No abstract provided.
Implications Of Minority Interest And Stock Restrictions In Valuing Closely-Held Shares, Alan L. Feld
Implications Of Minority Interest And Stock Restrictions In Valuing Closely-Held Shares, Alan L. Feld
Faculty Scholarship
The federal estate and gift taxes levy on the gratuitous transfer of wealth by both testamentary and lifetime disposition. The amount of the tax depends on the value placed on the property transferred by the decedent or donor. When the property transferred consists of shares of stock in a closely held corporation, there often exists no ready market to help in valuation. As a result, the value of the shares used to compute the federal estate or gift tax must be determined first by appraising the value of the enterprise, and then by allocating some portion of that value to …
Another Word On Child Care, Alan L. Feld
Another Word On Child Care, Alan L. Feld
Faculty Scholarship
Professors Schaffer and Berman have written a stimulating brief in support of a deduction for child care expenses in computing federal taxable income. But, in addition, by the range of considerations which their article takes into account, it illustrates the difficulty in opting for deductibility or nondeductibility on the basis of a rational consideration of income tax policies. The difficulty derives primarily from the fact that child care expenditures partake of both a personal (consumption) element and a business (income earning) element.1 To the extent it represents the latter, it does not represent personal income appropriately subject to tax; …
Deductibility Of Expenses For Child Care And Household Services: New Section 214, Alan L. Feld
Deductibility Of Expenses For Child Care And Household Services: New Section 214, Alan L. Feld
Faculty Scholarship
It is increasingly common to find families composed of husband, wife and young children, where both husband and wife are gainfully employed. For some, this pattern is regarded as preferable to the older "ideal" family, where the husband was the sole breadwinner and the wife cared for the children, performed household chores and perhaps engaged in social or charitable activities. Where both spouses are gainfully employed, it is often necessary for the family to employ household help to care for the children and do the housework. These expenditures are "necessary" to the gainful employment of both spouses in the sense …
How To Handle A Federal Income Tax Audit, Mortimer Caplin
How To Handle A Federal Income Tax Audit, Mortimer Caplin
Washington and Lee Law Review
No abstract provided.
The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray
The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray
Washington and Lee Law Review
No abstract provided.
Some Notes On Comparing Tax Accounting And General Accounting, Arthur R. Cerio
Some Notes On Comparing Tax Accounting And General Accounting, Arthur R. Cerio
Cleveland State Law Review
Many problems of taxation are caused by the differences between tax accounting principles and generally accepted accounting principles. Despite years of extensive litigation, the question of the timing of income or deductions is difficult to determine. Usually no additional revenue is realized by these conflicts in principles; they merely cause a shift of revenue between the years.