Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation-Federal (20)
- Business Organizations Law (6)
- Constitutional Law (5)
- Taxation-Transnational (5)
- Estates and Trusts (4)
-
- Religion Law (3)
- Taxation-Federal Estate and Gift (3)
- Banking and Finance Law (2)
- Education Law (2)
- Jurisprudence (2)
- Labor and Employment Law (2)
- Oil, Gas, and Mineral Law (2)
- Property Law and Real Estate (2)
- State and Local Government Law (2)
- Supreme Court of the United States (2)
- Administrative Law (1)
- Bankruptcy Law (1)
- Civil Rights and Discrimination (1)
- Criminal Law (1)
- First Amendment (1)
- Insurance Law (1)
- Intellectual Property Law (1)
- International Law (1)
- Law and Race (1)
- Legal Profession (1)
- Legislation (1)
- Organizations Law (1)
- Science and Technology Law (1)
- Keyword
-
- IRS (142)
- Income tax (61)
- Federal income tax (9)
- Tax law (9)
- Corporate tax (8)
-
- Estate tax (8)
- IRC (7)
- Tax shelter (7)
- Bankruptcy (6)
- Gift tax (6)
- ERISA (4)
- FICA (4)
- Tax (4)
- Transfer tax (4)
- ITC (3)
- Investment tax credit (3)
- TEFRA (3)
- Tax evasion (3)
- Tax reform act (3)
- UBIT (3)
- CPA (2)
- Capital asset (2)
- Capital gains (2)
- Claim of right doctrine (2)
- Double taxation (2)
- ESOP (2)
- Exempt organization (2)
- FUTA (2)
- Federal tax (2)
- Fiduciary income tax (2)
- Publication Year
- Publication Type
Articles 211 - 214 of 214
Full-Text Articles in Tax Law
Tax Equity And Fiscal Responsibility Act Of 1982, Merlin G. Briner
Tax Equity And Fiscal Responsibility Act Of 1982, Merlin G. Briner
Akron Tax Journal
O N AUGUST 20, 1982, President Reagan signed into law the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), the fourth piece of major tax legislation in less than seven years. Though TEFRA has been said to provide the single largest tax increase in American history, President Reagan lobbied for it not as a tax bill, but as a revenue measure which, to his mind, in no way represented a backing-off from his vaunted "supply side-trickle down" economic program. This article will discuss the implications of TERFA on both the individual taxpayer and businesses.
Is The Will The Way? Transmitting Interests In A Family Corporation, Gail Levin Richmond
Is The Will The Way? Transmitting Interests In A Family Corporation, Gail Levin Richmond
Akron Tax Journal
This article examines the effects of recent enactments upon the methods of transmitting interests in a closely-held corporation. Because the tax consequences will frequently vary depending upon whether the corporation is a C corporation or an S corporation, a brief description of each form precedes the discussion of the relevant tax consequences. The tax consequences, which will be discussed thereafter, involve interrelated questions: which consequences are involved, and who will bear their brunt? Because nontax considerations also influence the timing of stock transfers, the discussion will address them as well.
The Step-Transaction Doctrine In Subchapter C: The Search For A Unifying Theory Continues, Robert Willens
The Step-Transaction Doctrine In Subchapter C: The Search For A Unifying Theory Continues, Robert Willens
Akron Tax Journal
This article discusses the Step-Transaction Doctrine in Subchapter C of the Internal Revenue Code. It is generally conceded that the Doctrine can apply if it meets any of the three alternative tests: : the "end result" test, the "mutual interdependence" test, or the more restrictive "binding commitment" test. However, there is difficult in determining which test will apply to the particular transaction under scrutiny. This is explored through a review of decisions dealing with Section 302 which relates to redemptions; Section 351 which deals with corporate organization; Section 368 which governs corporate reorganizations; and finally, the "integrated transaction" doctrine under …
Use Of Multiple Qualified Pension Plans By Small Employers After The Tax Equity And Fiscal Responsibility Act Of 1982, Daniel R. Sharpe
Use Of Multiple Qualified Pension Plans By Small Employers After The Tax Equity And Fiscal Responsibility Act Of 1982, Daniel R. Sharpe
Akron Tax Journal
Since the adoption of the Employee Retirement Income Security Act of 1974, many employers have adopted more than one pension or profit sharing plan for a variety of reasons. The rules governing the design and structure of multiple pension plans have remained relatively static since 1974 until the adoption of the Tax Equity and Fiscal Responsibility Act of 1982. This article will explore some of the radical changes made by TEFRA to the design and operation of multiple pension plans, particularly by small employers.