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Articles 1051 - 1080 of 1180
Full-Text Articles in Tax Law
Partnership Allocations, Donald J. Weidner
Partnership Allocations, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
How To Salvage Tax Benefits When A Professional Corporation Disbands, John W. Lee
How To Salvage Tax Benefits When A Professional Corporation Disbands, John W. Lee
Faculty Publications
One of the main concerns of a shareholder in a professional corporation that is dissolving is to protect his interest in the corporation's qualified deferred compensation plan. By use of a case study, Mr. Lee analyzes several methods available for a shareholder to preserve his interest. He also presents a possible solution to other problems arising in connection with the professional corporation's dissolution, such as splitting up the practice (and its accounts receivable) and the status of liquidating distributions if the professionals reincorporate separately.
Section 335 Active Business Management: What Advice To Give Clients Today, John W. Lee
Section 335 Active Business Management: What Advice To Give Clients Today, John W. Lee
Faculty Publications
The IRS in three Rulings has taken the position that services for the distributing corporation performed through independent contractor could not satisfy the active business requirement test of Section 355. Mr. Lee analyzes the Rulings in light of case law and legislative history that have interpreted the Code's active business test. He concludes that further court tests will be necessary before there can be complete reliance upon active conduct by an independent contractor.
The Fabled Esop, Robert S. Taft
The Fabled Esop, Robert S. Taft
William & Mary Annual Tax Conference
No abstract provided.
Income Tax--Corporate Liquidations--Deductability Of Legal Expenses, Gary L. Call
Income Tax--Corporate Liquidations--Deductability Of Legal Expenses, Gary L. Call
West Virginia Law Review
No abstract provided.
Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options
William & Mary Law Review
No abstract provided.
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
Faculty Publications
No abstract provided.
Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland
Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland
West Virginia Law Review
No abstract provided.
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Faculty Publications
No abstract provided.
Tax Problems Of The Straw Corporation, Louis G. Bertane
Tax Problems Of The Straw Corporation, Louis G. Bertane
Villanova Law Review (1956 - )
No abstract provided.
Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Book Chapters
As an introduction to the subject of this conference, several topics will be discussed. First, the tax and non-tax consequences of conducting business in a partnership form will be examined and compared with the consequences of doing business in a corporate form. The principle concern of this paper, however, is to examine the tax consequences of transferring property to a corporation, whether such transfer is made at the time the corporation is organized or at some subsequent date.
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
William & Mary Annual Tax Conference
No abstract provided.
Corporate Liquidations, John J. Mylan
Corporate Liquidations, John J. Mylan
William & Mary Annual Tax Conference
No abstract provided.
Reincorporation And Related Problems, B. Roland Freasier Jr.
Reincorporation And Related Problems, B. Roland Freasier Jr.
William & Mary Annual Tax Conference
No abstract provided.
Disposition Of Unwanted Assets, George J. Rabil
Disposition Of Unwanted Assets, George J. Rabil
William & Mary Annual Tax Conference
No abstract provided.
Collapsible Corporations, Michael K. Ryan
Collapsible Corporations, Michael K. Ryan
William & Mary Annual Tax Conference
No abstract provided.
Taxation--"Section 306 Stock", Edward G. Kennedy
Taxation--"Section 306 Stock", Edward G. Kennedy
West Virginia Law Review
No abstract provided.
Executive Compensation: When Is Reasonable Compensation Unreasonable?, Richard A. Williamson
Executive Compensation: When Is Reasonable Compensation Unreasonable?, Richard A. Williamson
William & Mary Annual Tax Conference
No abstract provided.
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
William & Mary Annual Tax Conference
No abstract provided.
Comparison Of Major Tax And Legal Advantages And Disadvantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Comparison Of Major Tax And Legal Advantages And Disadvantages Of Operating In An Unincorporated Form, Douglas A. Kahn
William & Mary Annual Tax Conference
No abstract provided.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
William & Mary Annual Tax Conference
No abstract provided.
Management Of The Corporation - Distribution Of Cash, Property, Or Stock, William M. Goldstein
Management Of The Corporation - Distribution Of Cash, Property, Or Stock, William M. Goldstein
William & Mary Annual Tax Conference
No abstract provided.
Termination Of The Corporation, Marcus Schoenfeld
Termination Of The Corporation, Marcus Schoenfeld
William & Mary Annual Tax Conference
No abstract provided.
Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson
Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson
West Virginia Law Review
No abstract provided.
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Faculty Publications
No abstract provided.
Recent Legislation, J. Rodney Johnson
Recent Legislation, J. Rodney Johnson
University of Richmond Law Review
The 1972 session of the General Assembly was especially active in the areas of wills, trusts, and estates. Much of this legislation deals with fine points not affecting the average lawyer in his practice. However, the following items of legislation should be of general interest to the attorney whose practice involves probate work or estate planning, even though he does not hold himself out as a specialist in these areas.
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Faculty Publications
The Seventh Circuit, in Wisconsin Big Boy, has recently indicated that arm's-length charges may not prevent a Section 482 reallocation among integrated multiple corporations. Mr. Lee analyzes this recent development and suggests that in the future the proper defense to a 482 attack may lie in a reasonable division of profits.
Tax Benefits, Mark S. Dray
Leasing Arrangements, Lawrence P. Roesen
Leasing Arrangements, Lawrence P. Roesen
William & Mary Annual Tax Conference
No abstract provided.
Problems Relative To Compensation, Alvin D. Lurie
Problems Relative To Compensation, Alvin D. Lurie
William & Mary Annual Tax Conference
No abstract provided.