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Articles 751 - 780 of 797
Full-Text Articles in Accounting Law
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 …
The Fiscal Crisis Of New York City Voluntary Hospitals, John V. Connorton
The Fiscal Crisis Of New York City Voluntary Hospitals, John V. Connorton
Fordham Urban Law Journal
The cost of providing health care has been rising at an accelerated pace in recent years and hospital care took the largest share of this increase. Although not officially associated with the government, the voluntary health care institution reflects some of the characteristics of a governmental unit. It is traditionally exempt from taxes (although this is recently showing signs of erosion) and derives increasing proportions of its revenues from public funds. These funds are payment for services rendered to indigents at rates far below their costs. Hospitals have resorted to cutting costs other ways attempting to maximize efficiency of their …
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; …
The Tax Treatment Of Bonuses And Returned Income Paid Pursuant To Mineral, Oil And Gas Leases, Melville Peter Mcpherson
The Tax Treatment Of Bonuses And Returned Income Paid Pursuant To Mineral, Oil And Gas Leases, Melville Peter Mcpherson
Masters Theses
No abstract provided.
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 …
Books Reviewed, Stephen M. David, John P. Curley, Mark H. Tuohey
Books Reviewed, Stephen M. David, John P. Curley, Mark H. Tuohey
Fordham Urban Law Journal
Reviews of Why Men Rebel, The Mugging and The police and the Public
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.
Auditors' Third Party Liability: An Ill-Considered Extension Of The Law, Joseph P. Dawson
Auditors' Third Party Liability: An Ill-Considered Extension Of The Law, Joseph P. Dawson
Washington Law Review
Numerous legal commentators have recently advocated an extension of auditors' professional liability to third-party users of financial statements, with the dual purposes of inducing improved disclosure in financial statements and obtaining restitution for investors injured by misleading statements, and some judicial decisions have adopted such an expanded liability. This comment evaluates the probable effectiveness and effects of such expanded liability, concluding that the expansion is unlikely to obtain either of its stated objectives and that such an expansion is likely to create pressures upon the cost and availability of audits which will be injurious to both investors and users of …
Fiflis & Kripke: Accounting For Business Lawyers, Jason L. Honigman
Fiflis & Kripke: Accounting For Business Lawyers, Jason L. Honigman
Michigan Law Review
A Review of Accounting for Business Lawyers by Ted J. Fiflis and Homer Kripke
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.
The Rise Of The Accounting Profession To Responsibility And Authority, 1937-1969, Volume Ii., Jay D. Cook
The Rise Of The Accounting Profession To Responsibility And Authority, 1937-1969, Volume Ii., Jay D. Cook
Washington and Lee Law Review
No abstract provided.
The Rise Of The Accounting Profession, Volume I By John L. Cary, Thomas E. Ennis, Jr.
The Rise Of The Accounting Profession, Volume I By John L. Cary, Thomas E. Ennis, Jr.
Washington and Lee Law Review
No abstract provided.
Miranda Warning Held Inapplicable To Tax Fraud Investigations In Absence Of Custodial Atmosphere., G. E. Wilcox Jr.
Miranda Warning Held Inapplicable To Tax Fraud Investigations In Absence Of Custodial Atmosphere., G. E. Wilcox Jr.
St. Mary's Law Journal
Abstract Forthcoming.
Privileged Communications--Accountants And Accounting--A Critical Analysis Of Accountant-Client Privilege Statutes, Michigan Law Review
Privileged Communications--Accountants And Accounting--A Critical Analysis Of Accountant-Client Privilege Statutes, Michigan Law Review
Michigan Law Review
This Note will examine the policy bases for the accountant-client privilege and the reception which the privilege has received in federal and state courts. In addition, it will suggest desirable limitations on the scope of the privilege.
Accoutants' Liability To Third Parties, Robert Stern
Accoutants' Liability To Third Parties, Robert Stern
Cleveland State Law Review
The legal relationships within the accounting profession are currently in a state of uncertainty caused by both internal and external forces. Due to fairly recent developments of the law widening the breadth and scope of its potential liability, the accounting profession, in an effort to more precisely define and clarify its moral and legal duties, "is deeply involved in a great debate over how precisely accounting principles should be defined and how rigidly enforced." Some spectacular lawsuits recently ". . . tend to reflect the growing responsibilities and hazards of the accounting profession in an age of increasingly complex international …
Concurrent Practice Of Accounting And Law: Public Interest Or Private Gain?, Howard J. Busbee
Concurrent Practice Of Accounting And Law: Public Interest Or Private Gain?, Howard J. Busbee
William & Mary Law Review
No abstract provided.
Income Tax Allocations And Dividends Under The Model Business Corporation Act, Michael D. O'Keefe
Income Tax Allocations And Dividends Under The Model Business Corporation Act, Michael D. O'Keefe
Washington Law Review
Modern dividend statutes, as exemplified by the Model Business Corporation Act, have incorporated many accounting terms. For aid in the complex process of construing such statutes, the courts and commentators have turned to generally accepted accounting principles. Although accounting principles may be helpful in statutory interpretation, they are not determinative. The accounting attitude toward a transaction must still be correlated with the dividend policies inherent in the statute.
Income Tax Allocations And Dividends Under The Model Business Corporation Act, Michael D. O'Keefe
Income Tax Allocations And Dividends Under The Model Business Corporation Act, Michael D. O'Keefe
Washington Law Review
Modern dividend statutes, as exemplified by the Model Business Corporation Act, have incorporated many accounting terms. For aid in the complex process of construing such statutes, the courts and commentators have turned to generally accepted accounting principles. Although accounting principles may be helpful in statutory interpretation, they are not determinative. The accounting attitude toward a transaction must still be correlated with the dividend policies inherent in the statute.
Objective: Tax Avoidance, Clay Brown And The Three-Party Sale And Leaseback, Louis F. Nicharot
Objective: Tax Avoidance, Clay Brown And The Three-Party Sale And Leaseback, Louis F. Nicharot
Villanova Law Review (1956 - )
No abstract provided.
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Villanova Law Review (1956 - )
No abstract provided.
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Villanova Law Review (1956 - )
No abstract provided.
Federal Income Taxation - Tax Accounting - Prepaid Income Falling Due But Remaining Unpaid During The Year Included In Gross Income For That Year, Christopher J. Clark
Federal Income Taxation - Tax Accounting - Prepaid Income Falling Due But Remaining Unpaid During The Year Included In Gross Income For That Year, Christopher J. Clark
Villanova Law Review (1956 - )
No abstract provided.
A Proposal For A Course In Corporation Finance & Accounting, Wallace R. Bennett
A Proposal For A Course In Corporation Finance & Accounting, Wallace R. Bennett
Journal of Legal Education
No abstract provided.
A Week A Day: Acceleration In Accounting For Lawyers At Columbia, Ellis L. Phillips Jr.
A Week A Day: Acceleration In Accounting For Lawyers At Columbia, Ellis L. Phillips Jr.
Journal of Legal Education
No abstract provided.
The Investigatory Powers Of The Comptroller General Of The United States, Gustave M. Hauser
The Investigatory Powers Of The Comptroller General Of The United States, Gustave M. Hauser
Michigan Law Review
This article examines the statutory responsibility and authority of the Comptroller General to investigate executive action for the purpose of determining whether the legitimacy of his requests for information may be challenged by the executive branch on statutory as well as on constitutional grounds.
Book Reviews, Fleming James Jr., Kenneth H. York, A. G. Murphy Jr., Stefan A. Riesenfeld, Maynard E. Pirsig, Richard Lloyd Strecker, William P. Murphy, James K. Marshall, Wirt Peters, Phil C. Neal, Edward D. Re, Robert Kingsley, Lehan K. Tunks
Book Reviews, Fleming James Jr., Kenneth H. York, A. G. Murphy Jr., Stefan A. Riesenfeld, Maynard E. Pirsig, Richard Lloyd Strecker, William P. Murphy, James K. Marshall, Wirt Peters, Phil C. Neal, Edward D. Re, Robert Kingsley, Lehan K. Tunks
Journal of Legal Education
No abstract provided.
Trusts - The Fiduciary Aspects Of Estate Corporations, John P. Williams S.Ed.
Trusts - The Fiduciary Aspects Of Estate Corporations, John P. Williams S.Ed.
Michigan Law Review
It is the purpose of this comment to examine the existing law with regard to estate corporations, in the hope of providing a guide for persons contemplating contact with them.
Tax Accrual Accounting For Contested Items (Without The Benefit Of I.R.C. Sections 452 And 462), Harrop A. Freeman
Tax Accrual Accounting For Contested Items (Without The Benefit Of I.R.C. Sections 452 And 462), Harrop A. Freeman
Michigan Law Review
A spate of cases in 1956-1957 has required us to examine again the tax handling of accrual accounting in an attempt to find some way through the judicial morass. This study is concerned primarily with proper income and expense accrual reporting in cases in which some form of controversy exists or may exist between the taxpayer and another party concerning the item to be accrued.
Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King
Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King
Villanova Law Review (1956 - )
No abstract provided.
Practice Of Taxation: Accountants Vs. Attorneys, Orville J. Weaver
Practice Of Taxation: Accountants Vs. Attorneys, Orville J. Weaver
Cleveland State Law Review
What constitutes the illegal or unauthorized practice of law by accountants in their tax practice? The popular conception of the practice of law is the appearance in courts by attorneys. This may be a very small part of the average attorney's law practice. he spends most of his time in determining his clients' legal problems other than in court. So the unauthorized practice of law concerns itself with activities of persons, other than lawyers, who give legal advice to clients in connection with the practice of their professions. Accountants have prepared federal income tax returns, and returns for various state …