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Tax Law Commons™

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Articles 61 - 84 of 84

Full-Text Articles in Tax Law

Tax Policy And Health Care Reform: Rethinking The Tax Treatment Of Employer-Sponsored Health Insurance, Bradley W. Joondeph Nov 1995

Tax Policy And Health Care Reform: Rethinking The Tax Treatment Of Employer-Sponsored Health Insurance, Bradley W. Joondeph

BYU Law Review

No abstract provided.


The Continuing Saga Of Environmental Cleanup Costs: Current Deduction Allowed Under The Restoration Principle Of Plainfield-Union, Steven G. Black Nov 1995

The Continuing Saga Of Environmental Cleanup Costs: Current Deduction Allowed Under The Restoration Principle Of Plainfield-Union, Steven G. Black

BYU Law Review

No abstract provided.


A Second Look At The Zero Basis Hoax, J. Clifton Fleming Jr. Dec 1994

A Second Look At The Zero Basis Hoax, J. Clifton Fleming Jr.

Faculty Scholarship

No abstract provided.


Taxation, Equal Protection, And Inquiry Into The Purpose Of A Law: Nordlinger V. Hahn And Allegheny Pittsburgh Coal Co. V. County Commission, Michael D. Rawlins Sep 1993

Taxation, Equal Protection, And Inquiry Into The Purpose Of A Law: Nordlinger V. Hahn And Allegheny Pittsburgh Coal Co. V. County Commission, Michael D. Rawlins

BYU Law Review

No abstract provided.


Avoidable Unfairness In Tax Law And United States V. Burke, Lisa Kay Norton Mar 1993

Avoidable Unfairness In Tax Law And United States V. Burke, Lisa Kay Norton

Brigham Young University Journal of Public Law

No abstract provided.


Altering U.S. Treaty Policy To Permit The Negotiating Of Zero Withholding On Portfolio Dividends: An Invitation To Research, J. Clifton Fleming Jr. Dec 1992

Altering U.S. Treaty Policy To Permit The Negotiating Of Zero Withholding On Portfolio Dividends: An Invitation To Research, J. Clifton Fleming Jr.

Faculty Scholarship

No abstract provided.


A Monologue On The Taxation Of Business Gifts, Erik M. Jensen May 1992

A Monologue On The Taxation Of Business Gifts, Erik M. Jensen

BYU Law Review

No abstract provided.


Tax Titles In Utah: Caveats For Potential Purchasers And Proposals For Change, Guy Lamoyne Black Nov 1991

Tax Titles In Utah: Caveats For Potential Purchasers And Proposals For Change, Guy Lamoyne Black

BYU Law Review

No abstract provided.


Coordinating Taxes In The European Economic Community: What Can Be Done By 1992?, Brent D. Rose Nov 1990

Coordinating Taxes In The European Economic Community: What Can Be Done By 1992?, Brent D. Rose

BYU Law Review

No abstract provided.


Direct Taxation-Whither In The Single Market Of 1992?, Philip Bentley Nov 1990

Direct Taxation-Whither In The Single Market Of 1992?, Philip Bentley

BYU Law Review

No abstract provided.


The State Constitutional Right To Privacy Conflicts With Tax Reporting Requiremnets: The Florida Model, Daniel R. Gorgon Mar 1990

The State Constitutional Right To Privacy Conflicts With Tax Reporting Requiremnets: The Florida Model, Daniel R. Gorgon

Brigham Young University Journal of Public Law

No abstract provided.


Jurisdiction Over Civil Tax Cases, Larry Kramer Mar 1990

Jurisdiction Over Civil Tax Cases, Larry Kramer

BYU Law Review

No abstract provided.


Intergovernmental Tax Immunity Beyond South Carolina V. Baker, William D. Marsh Mar 1989

Intergovernmental Tax Immunity Beyond South Carolina V. Baker, William D. Marsh

BYU Law Review

No abstract provided.


Is It Really Reform? A Theoretical Overview Of The 1986 Tax Reform Act, Daniel L. Simmons Mar 1987

Is It Really Reform? A Theoretical Overview Of The 1986 Tax Reform Act, Daniel L. Simmons

BYU Law Review

No abstract provided.


Tax Considerations In Structuring Foreign Investment In The United States, Thomas H. Olsen Nov 1983

Tax Considerations In Structuring Foreign Investment In The United States, Thomas H. Olsen

BYU Law Review

No abstract provided.


Federal Preemption Of State Authority To Tax Non-Indian Mineral Development On Indian Lands, S. David Colton Nov 1982

Federal Preemption Of State Authority To Tax Non-Indian Mineral Development On Indian Lands, S. David Colton

BYU Law Review

No abstract provided.


Standing To Challenge The Tax-Exempt Status Of Racially Discriminatory Private Schools: Wright V. Regan, Jamie D. Scott Sep 1982

Standing To Challenge The Tax-Exempt Status Of Racially Discriminatory Private Schools: Wright V. Regan, Jamie D. Scott

BYU Law Review

No abstract provided.


The Unfinished Business Of Section 1244: Removing The Remaining Traps, J. Clifton Fleming Jr. Dec 1980

The Unfinished Business Of Section 1244: Removing The Remaining Traps, J. Clifton Fleming Jr.

Faculty Scholarship

No abstract provided.


Software Taxation: A Critical Reevaluafion Of The Notion Of Intangibility , Robert D. Crockett Nov 1980

Software Taxation: A Critical Reevaluafion Of The Notion Of Intangibility , Robert D. Crockett

BYU Law Review

No abstract provided.


Has The 1976 Tax Reform Act Injected A Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr. Oct 1977

Has The 1976 Tax Reform Act Injected A Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr.

Faculty Scholarship

No abstract provided.


Tax Treaties-Exchange Of Information-Use Of Irs Subpoena Power In Response To Specific Requests For Information-United States V. A.L. Burbank & Co., Kenneth S. Stewart Nov 1976

Tax Treaties-Exchange Of Information-Use Of Irs Subpoena Power In Response To Specific Requests For Information-United States V. A.L. Burbank & Co., Kenneth S. Stewart

BYU Law Review

No abstract provided.


Utah's Short Statutes Of Limitation For Tax Titles: The Continuing Specter Of Lyman V. National Mortgage Bond Corp. - A Need For Remedial Legislation, Phillip Wm. Lear May 1976

Utah's Short Statutes Of Limitation For Tax Titles: The Continuing Specter Of Lyman V. National Mortgage Bond Corp. - A Need For Remedial Legislation, Phillip Wm. Lear

BYU Law Review

No abstract provided.


Irs Summary Assessment Powers: Abuse And Control, James E. Gleason Jr., Dennis K. Poole Mar 1976

Irs Summary Assessment Powers: Abuse And Control, James E. Gleason Jr., Dennis K. Poole

BYU Law Review

No abstract provided.


Federal Tax Liens--Assignment Of Accounts--The "No Property" Rule Under The 1966 Federal Tax Lien Act And Article 9 Of The Uniform Commercial Code--Nevada Rock & Sand Co. V. United States, Monte N. Stewart May 1975

Federal Tax Liens--Assignment Of Accounts--The "No Property" Rule Under The 1966 Federal Tax Lien Act And Article 9 Of The Uniform Commercial Code--Nevada Rock & Sand Co. V. United States, Monte N. Stewart

BYU Law Review

No abstract provided.