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Articles 961 - 990 of 1180
Full-Text Articles in Business Organizations Law
Choice Of Entity: C Corporation Versus Pass Through Entities, Gail Levin Richmond
Choice Of Entity: C Corporation Versus Pass Through Entities, Gail Levin Richmond
William & Mary Annual Tax Conference
No abstract provided.
1986 Tax Reform Act: Alternative Minimum Tax On Corporations (Section 55, Irc And Section 701(A) Act), Paul Broderick
1986 Tax Reform Act: Alternative Minimum Tax On Corporations (Section 55, Irc And Section 701(A) Act), Paul Broderick
William & Mary Annual Tax Conference
No abstract provided.
1986 Tax Reform Act (Tra) Limitations On Net Operating Loss Carryforwards (Sections 382 And 383, Irc And Section 621, Act), Paul Broderick
1986 Tax Reform Act (Tra) Limitations On Net Operating Loss Carryforwards (Sections 382 And 383, Irc And Section 621, Act), Paul Broderick
William & Mary Annual Tax Conference
No abstract provided.
Passive Activity Loss Limitations, Allan G. Donn
Passive Activity Loss Limitations, Allan G. Donn
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity: Pass Through Entities, John W. Lee
Choice Of Entity: Pass Through Entities, John W. Lee
William & Mary Annual Tax Conference
No abstract provided.
Installment Sales After The Tax Reform Act Of 1986, Thomas P. Rohman
Installment Sales After The Tax Reform Act Of 1986, Thomas P. Rohman
William & Mary Annual Tax Conference
No abstract provided.
Subchapter S Distributions And Pseudo Distributions: Proposals For Revising The Defective Blend Of Entity And Conduit Concepts, Glenn E. Coven
Subchapter S Distributions And Pseudo Distributions: Proposals For Revising The Defective Blend Of Entity And Conduit Concepts, Glenn E. Coven
Faculty Publications
No abstract provided.
Employee Benefits Legislation- Another Round: The Tough Get Tougher, Mark S. Dray
Employee Benefits Legislation- Another Round: The Tough Get Tougher, Mark S. Dray
William & Mary Annual Tax Conference
No abstract provided.
A Review Of The Provisions Of The Tax Reform Act Of 1986 Relating To Corporate Acquisitions, Samuel C. Thompson Jr.
A Review Of The Provisions Of The Tax Reform Act Of 1986 Relating To Corporate Acquisitions, Samuel C. Thompson Jr.
William & Mary Annual Tax Conference
No abstract provided.
Capital Cost Recovery Changes, B. Cary Tolley Iii
Capital Cost Recovery Changes, B. Cary Tolley Iii
William & Mary Annual Tax Conference
No abstract provided.
Tax Shelter Limitations, Thomas R. Frantz
Tax Shelter Limitations, Thomas R. Frantz
William & Mary Annual Tax Conference
No abstract provided.
The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom
The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom
William & Mary Annual Tax Conference
No abstract provided.
Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee
Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee
William & Mary Annual Tax Conference
No abstract provided.
Tax Exempt Bond Provisions, Hugh L. Patterson, Guy R. Friddell, William W. Harrison
Tax Exempt Bond Provisions, Hugh L. Patterson, Guy R. Friddell, William W. Harrison
William & Mary Annual Tax Conference
No abstract provided.
Contribution By Feeder Corporation To Parent Foundation: Crosby Valve Revisited
Contribution By Feeder Corporation To Parent Foundation: Crosby Valve Revisited
Washington and Lee Law Review
No abstract provided.
Making Subchapter S Work, Glenn E. Coven
Start-Up Costs, Section 195 And Clear Reflection Of Income: A Tale Of Talismans, Tacked-On Tax Reform And A Touch Of Basics, John W. Lee
Faculty Publications
No abstract provided.
Selected Issues In State Business Taxation, Walter Hellerstein
Selected Issues In State Business Taxation, Walter Hellerstein
Scholarly Works
This Article surveys selected issues in state business taxation. The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation--including my own--and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important. Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a …
Introduction To The Edwin S. Cohen Tax Symposium: An Overview Of Business Taxation, Michael J. Graetz
Introduction To The Edwin S. Cohen Tax Symposium: An Overview Of Business Taxation, Michael J. Graetz
Faculty Scholarship
It is an honor and pleasure for me to be here today to launch this symposium on current tax reform topics in honor of Edwin S. Cohen on the occasion of his retirement from the University of Virginia as Professor of Law. This is the second occasion I have been asked to speak honoring Ed Cohen on his retirement and, knowing him well, I look forward to many more of his retirements in years ahead.
My assignment today is to provide a brief overview of issues in business taxation. I was tempted simply to repeat the program for this symposium, …
Disposition Of The Corporation Or The Corporate Business, N. Jerold Cohen
Disposition Of The Corporation Or The Corporate Business, N. Jerold Cohen
William & Mary Annual Tax Conference
No abstract provided.
The Federal Income Tax Consequences Of The Admission Of A New Partner After The 1984 Act, Glenn E. Coven
The Federal Income Tax Consequences Of The Admission Of A New Partner After The 1984 Act, Glenn E. Coven
William & Mary Annual Tax Conference
No abstract provided.
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Articles
If several persons wish to join together in a common enterprise in order to pool their capital or labor or some of each, they may choose among a variety of available organizational structures that will serve that purpose. The most common entity forms are partnerships (including joint ventures), corporations, and trusts. While, in its typical structure, each of those entity forms has its own distinct characteristics, the structure of such organizations often is modified by agreement so as to adopt attributes of another type of entity. Because of this, the substantive distinction between entity types is blurred.
Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc
Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc
Articles, Book Chapters, & Popular Press
Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.
Death Or Retirement Of A Partner, Stefan F. Tucker
Death Or Retirement Of A Partner, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Selected Current Developments In Subchapter C, Donald V. Moorehead
Selected Current Developments In Subchapter C, Donald V. Moorehead
William & Mary Annual Tax Conference
No abstract provided.
Interest Free Loans, Waller H. Horsley
Interest Free Loans, Waller H. Horsley
William & Mary Annual Tax Conference
No abstract provided.
Cafeteria Plans In Transition, Leon E. Irish
Cafeteria Plans In Transition, Leon E. Irish
William & Mary Annual Tax Conference
No abstract provided.
Serving Two Masters: Commercial Hues And Tax Exempt Organizations, Lawrence Zelenak
Serving Two Masters: Commercial Hues And Tax Exempt Organizations, Lawrence Zelenak
Seattle University Law Review
This article will describe the statutory and regulatory framework of section 501(c)(3), examine how the test has been applied, criticize the test, and suggest a test more in keeping with the language and the spirit of section 501(c)(3). The proposed test is this: If the questioned activity directly accomplishes an exempt purpose of the organization, and if all profits from the activity are used in a manner consistent with the organization's exempt purposes, 6 then the organization should be granted exempt status, whether or not the organization's activities are imbued with a "commercial hue."
Oil And Gas Limited Partnership Lease Fund Transaction - Basic Industry Model Restructured, John J. Potts
Oil And Gas Limited Partnership Lease Fund Transaction - Basic Industry Model Restructured, John J. Potts
Villanova Law Review (1956 - )
No abstract provided.
Comments On 'Tax Neutrality Between Equity Capital And Debt', Douglas A. Kahn
Comments On 'Tax Neutrality Between Equity Capital And Debt', Douglas A. Kahn
Articles
Professor Andrews' proposals are aimed at eliminating a tax bias that affects a corporation's choice of a method of raising additional capital. Professor Andrews believes that the current tax system favors a corporation which raises capital internally by accumulating its income (or by borrowing) rather than by issuing stock. Professor Andrews seeks a neutral system that permits the choice of the manner in which capital is raised to be made on economic grounds without influence of the tax laws.