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Articles 361 - 390 of 406
Full-Text Articles in Tax Law
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
46 p. ; 28 cm
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
56 p. ; 28 cm
Out Of The Black Hole: Reclaiming The Crown Of King Coal, Wendy B. Davis
Out Of The Black Hole: Reclaiming The Crown Of King Coal, Wendy B. Davis
American University Law Review
No abstract provided.
Political Perspectives On State And Local Taxation Of Natural Resources, Walter Hellerstein
Political Perspectives On State And Local Taxation Of Natural Resources, Walter Hellerstein
Scholarly Works
This article investigates the questions that have dominated the political debate over state and local taxation of natural resources in the federal system. It seeks to identify areas of consensus, clarify points of disagreement, and examine proposals that could provide a basis for reconciling the competing concerns. Part I briefly considers the issues as they arise within the framework of the individual state. Part II addresses interstate and interregional conflict. Part III turns to the dialogue over the role, if any, that the federal government should play in mediating the disputes.
Subchapter S As A Vehicle In Real Estate And Oil & Gas, Lorence L. Bravenec
Subchapter S As A Vehicle In Real Estate And Oil & Gas, Lorence L. Bravenec
Akron Tax Journal
This article discusses several significant problem areas faced in real estate and oil & gas activities under the new rules for S corporations enacted by the Subchapter S Revision Act of 1982 (hereinafter the "1982 Act"),' as modified by the Tax Reform Act of 1984 (hereinafter the "1984 Act"). The 1982 Act brought the taxation of S corporations and shareholders more in line with the partnership model, thus making the law conform more to the expectations of the parties. At the same time, the 1982 Act removed many of the serious pitfalls and the sought after planning devices under the …
The Coal Depletion Allowance Deduction, Martin J. Mcmahon Jr.
The Coal Depletion Allowance Deduction, Martin J. Mcmahon Jr.
West Virginia Law Review
No abstract provided.
Deductibility Of Prepaid Idc After Keller, Michael R. Donaldson
Deductibility Of Prepaid Idc After Keller, Michael R. Donaldson
Cleveland State Law Review
In recent years, the Internal Revenue Service has succeeded in eliminating a number of tax-sheltering mechanisms by employing both changes in the tax laws and zealous-some would say overzealous-enforcement of tax law interpretations. While some of these mechanisms may have been abusive, others which were harmless and productive have also fallen victim to the wholesale assault. In July of 1982, with the Tax Court's decision in Keller v. Commissioner, one of the most widespread and traditionally favored tax-shelter vehicles, the oil and gas exploratory drilling fund, was placed on the endangered species list, its ultimate fate as yet undeterminable. Section …
Federal Preemption Of State Authority To Tax Non-Indian Mineral Development On Indian Lands, S. David Colton
Federal Preemption Of State Authority To Tax Non-Indian Mineral Development On Indian Lands, S. David Colton
BYU Law Review
No abstract provided.
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
West Virginia Law Review
No abstract provided.
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
West Virginia Law Review
No abstract provided.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
West Virginia Law Review
No abstract provided.
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
West Virginia Law Review
No abstract provided.
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
West Virginia Law Review
No abstract provided.
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
West Virginia Law Review
No abstract provided.
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
West Virginia Law Review
No abstract provided.
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
West Virginia Law Review
Since the enactment of the Federal Coal Mine Health and Safety Act1 (FCMHSA) in late 1969, occupational pneumoconiosis, "black lung disease," has been compensable under federal law. These federal black lung benefits are coordinated with state workmen's compensation or occupational disease laws to provide death or disability benefits for coal miners suffering from the disease. Black lung benefits are provided at federal cost under Part B of Title IV of the FCMHSA with respect to claims which arose before July 1, 1973 (Part B benefits)." Benefits are payable directly or indirectly by coal mine operators under Part C of Title …
Determination Of Fair Market Value For Ad Valorem Tax Purposes Of A Gas Lease Burdened With A Long-Term Sales Contract., Jack Lewis Iii
Determination Of Fair Market Value For Ad Valorem Tax Purposes Of A Gas Lease Burdened With A Long-Term Sales Contract., Jack Lewis Iii
St. Mary's Law Journal
Abstract Forthcoming.
Mineral Taxation In Zambia, Muna Ndulo
Mineral Taxation In Zambia, Muna Ndulo
Cornell Law Faculty Publications
No abstract provided.
Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig
Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig
Kentucky Law Journal
No abstract provided.
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
West Virginia Law Review
Few industries have presented more troublesome problems for legislators and tax administrators alike, over the years, than has bituminous coal. There are two principal reasons for this. One stems from the physical character of this resource. Lying hidden beneath the earth's surface, coal deposits not only represent an asset of uncertain worth, but also one the value of which will gradually decline as mining activity proceeds. Consequently, the task of making equitable assessments for property tax purposes would be a difficult one even for an experienced mining engineer, and sometimes may verge on the impossible for an untrained local assessor. …
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
West Virginia Law Review
No abstract provided.
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Property: Introduction
Ad Valorem Taxation Of Coal Property: Introduction
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
West Virginia Law Review
No abstract provided.
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
Publications
No abstract provided.
Personal Holding Companies And The Revenue Act Of 1964, Jerome B. Libin
Personal Holding Companies And The Revenue Act Of 1964, Jerome B. Libin
Michigan Law Review
By 1964, many years had elapsed since significant changes were made in the federal income tax treatment of so-called "personal holding companies." For that reason alone, any amendments contained in the Revenue Act of 1964 that dealt with personal holding companies would have deserved attention. But the fact is that the changes made by the 1964 Act are so powerful in their thrust that they require the most careful kind of study by every practitioner charged with advising closely held corporations. Since the new provisions are rather complicated in nature, such a study cannot lead to a full understanding of …
Administrative Law-Rate-Making-Authority Of Fpc To Limit Rate Of Return On Tax Reserves Resulting From Liberalized Depreciation, Harry T. Edwards
Administrative Law-Rate-Making-Authority Of Fpc To Limit Rate Of Return On Tax Reserves Resulting From Liberalized Depreciation, Harry T. Edwards
Michigan Law Review
Plaintiff, a natural gas pipeline company, filed a petition for review of a Federal Power Commission ruling in a rate proceeding under section 4(e) of the Natural Gas Act. Plaintiff argued that Congress did not intend tax deferrals arising from liberalized depreciation to be shared by producers and consumers and that, consequently, accumulated tax reserves should be included in the company's rate base at an ordinary rate of return. The FPC ruled that the petitioner could include its tax reserves in the rate base, but that the rate of return on the reserves would be limited to one and one-half …