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Articles 121 - 141 of 141
Full-Text Articles in Tax Law
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Improving The Earned Income Credit: Transition To A Wage Subsidy Credit For The Working Poor, Jonathan Barry Forman
Florida State University Law Review
Millions of American families have incomes that fall below the poverty line. Of these, many families are poor despite the fact that at least one member of these families works during the year. In this article, Professor Forman examines one tool in the fight against poverty, the earned income credit. Professor Forman examines the history of the credit and its shortcoming and then suggests ways in which the credit could be improved to better serve the working poor.
First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert
First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert
Florida State University Law Review
Tax-CORPORATE FRANCHISE TAX-A TAX IN SEARCH OF AN IDENTITY
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Florida State University Law Review
No abstract provided.
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Towards Solving The Double Taxation Dilemma Among Florida's Local Governments: The Municipal Service Taxation Unit, Katherine A. Emrich
Florida State University Law Review
No abstract provided.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Federal Income Taxation Of Exchanges In Partition Of Commonly Owned Property: Realization Vs. Realism, Jonathan D. Kaney, Jr.
Florida State University Law Review
No abstract provided.
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
The Continuing Saga Of Prepaid Feed Expense: The Fat Lady Has Not Sung, James D. Wright, Nancy E. Wright
Florida State University Law Review
No abstract provided.
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Section 302(C)(2): Opportunities And Pitfalls, Michael A. Jones
Florida State University Law Review
No abstract provided.
Transfers Of Partnership Interests And Optional Adjustments To Basis, Donald J. Weidner
Transfers Of Partnership Interests And Optional Adjustments To Basis, Donald J. Weidner
Scholarly Publications
In 1954, Congress enacted the first comprehensive statutory treatment of partners and partnerships in an attempt to clarify and simplify an area of the law it considered strikingly confused. A quarter of a century later, much confusion and complexity continues and must be dealt with by practitioners who do not have the luxury of specializing in tax, much less in partnership tax. The rules on optional adjustments to basis are particularly perplexing to many attorneys because they involve the accounting function, often foreign to the lawyer's training and talents, and often performed with heavy reliance on another profession. The two …
Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten
Partnerships And The "Used Section 38 Property" Investment Credit: A Widening Loophole, David Brian Mursten
Florida State University Law Review
No abstract provided.
Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola
Home Office Deductions Under The New Section 280a Of The Internal Revenue Code, Edward J. De Guardiola
Florida State University Law Review
No abstract provided.
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Florida State University Law Review
Profit Sharing- NEW DEFINITION OF A PARTNERSHIP "PROFITS INTEREST" DISQUALIFIES AN OTHERWISE QUALIFIED PROFIT SHARING PLAN.
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Florida State University Law Review
Income Tax- PROPERTY SETTLEMENT IN DIVORCE- AN UNSETTLED AREA OF SETTLED LAW.
Realty Shelters: Nonrecourse Financing, Tax Reform And Profit Purpose, Donald J. Weidner
Realty Shelters: Nonrecourse Financing, Tax Reform And Profit Purpose, Donald J. Weidner
Scholarly Publications
The Tax Reform Act of 1976 made sweeping changes in the area of tax shelters. Real estate tax shelters are the only ones to survive with any semblance of their former vitality. Two rules were introduced to prevent investors from claiming tax losses in excess of amounts they place “at risk,” and neither rule considers a nonrecourse liability an amount “at risk.” The first applies to four specific tax shelters, not including real estate, and the second is a catchall that applies to all partnerships other than real estate partnerships. Thus, it is only in the real estate area that …
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Florida State University Law Review
Ad Valorem Taxation- RATIFICATION OF FLORIDA'S AD VALOREM TAX STRUCTURE: REJECTION OF AN EQUAL PROTECTION CHALLENGE.
Carryover Basis Rules For Inherited Property, Robert S. Hightower
Carryover Basis Rules For Inherited Property, Robert S. Hightower
Florida State University Law Review
No abstract provided.
Partnership Allocations And Tax Reform, Donald J. Weidner
Partnership Allocations And Tax Reform, Donald J. Weidner
Florida State University Law Review
No abstract provided.
Pratt And Deductions For Payments To Partners, Donald J. Weidner
Pratt And Deductions For Payments To Partners, Donald J. Weidner
Scholarly Publications
No abstract provided.
Partnership Allocations And Tax Reform, Donald J. Weidner
Partnership Allocations And Tax Reform, Donald J. Weidner
Scholarly Publications
No abstract provided.
Redistributing Wealth By Curtailing Inheritance: The Community Interest In The Rule Against Perpetuities And The Estate Tax, John W. Van Doren
Redistributing Wealth By Curtailing Inheritance: The Community Interest In The Rule Against Perpetuities And The Estate Tax, John W. Van Doren
Florida State University Law Review
No abstract provided.
Realty Shelter Partnerships In A Nutshell, Donald J. Weidner
Realty Shelter Partnerships In A Nutshell, Donald J. Weidner
Scholarly Publications
There continues to be heated discussion about tax reform in the area of real estate tax shelters. In the past few years, the Internal Revenue Service has taken what many feel to be substantively unsupportable moves against the use of real estate partnerships to deliver tax shelter to high bracket investors. The purpose of this Article is to explain the Service's actions against realty partnerships in the context of current manipulations of the partnership form.
The Definition Of Income Under A Negative Income Tax, William A. Klein
The Definition Of Income Under A Negative Income Tax, William A. Klein
Florida State University Law Review
No abstract provided.